Apparent Software

For current and future month the cells will display either plan or actual expenses values, whichever is higher. So, if you see red background cells in the current month or even future months, it means you took out more than you planned.

This action is incorrect.  The actual value should ALWAYS be used for display and calculation when not blank or greater than zero.  This allows the user to improve spending over budget.  His actual will be lower than budgeted amount.