Extract groups and headings tables to components

app/components/admin/budget_groups/groups_component.rb

@@ -0,0 +1,13 @@
+class Admin::BudgetGroups::GroupsComponent < ApplicationComponent
+  attr_reader :groups
+
+  def initialize(groups)
+    @groups = groups
+  end
+
+  private
+
+    def budget
+      @budget ||= groups.first.budget
+    end
+end