Allow user to delete a budget that has ONLY allocation type transactions

Purpose/Overview: Occasionally user make a mistake and allocate a budget with the incorrect amount. Currently these budgets can not be removed and fixing them makes the accounting more difficult. Also makes Initial allocation value unusable.

To allow users to correct this we need to relax the delete budget restriction such that a budget with only Allocation type transactions against it can be deleted

Use case:

1. User allocates $1000 to budget and then another $2000. User wants to delete the budget, create the budget again and allocate $3000 all at once so it appears as the initial allocation.

Requirements/Scope:

1. A budget with ONLY Allocation type transactions against it can be permanently deleted by a user with Fund and Budget delete permission
2. IF the allocation transaction involved another budget, the transaction is reversed and the budget values are recalculated. In other words, the amount is removed or added back to the remaining budget moved to MODFIN-179

Approach:

Acceptance criteria:

• Budget with ONLY allocation transactions can be deleted by user from the UI
• Allocations between the deleted budget and any other budgets are reversed and those budget totals are updated correctly moved to MODFIN-179
• 80% test coverage