When there was only one budget this implementation worked fine
Nowadays there can be multiple budgets, and therefore the definition of
the current_budget has changed. It is no longer a budget that has not
finished, but rather, the last budget created that is not in the
initial drafting phase.
Budgets in the drafting phase are not considered the current_budget,
but rather a budget that is still being prepared and that soon will
become the current_budget
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