UX: Update Fiscal year, Ledger and group summaries in Finance app

Purpose
As a library staff member I want to be able to quickly see the values that are important to me in a new "Financial summary" accordion when viewing a Fiscal year, ledger or group record in the Finance app.

Note: these values were updated for the budget screen in UX-399. In each record the values are calculated based on the budgets that relate to the record

Values include:

• Initial allocation
• Increase in allocation
• Decrease in allocation
• Allocated
• Net transfers
• Total Funding
• Available Funding
• Encumbered
• Awaiting payment
• Expended
• Unavailable
• Over encumbered
• Over expended