Dennis,
To further my point about experienced developers I would like you to look at
this page on normalization.

http://www.fmsinc.com/tpapers/datanorm/index.html

I find it very wrong yet it is authored by a very respected developer.

It's my opinion the author transforms one non-normalized structure into
another non-normalized structure.

Why not create a more normalized structure that has fields for ID, Year,
AccountCode, and BudgetAmt?

--
Duane Hookom
Microsoft Access MVP