[15.0][IMP] budget_control: improve forward balance

[Pani-k-folk]

This PR refactor budget_control Balance Forward

Budget Plan

• Add Forward Balance
• Change name New amount to New Budget
• Change Allocated computed by Forward Balance + New Budget
• Allow New Budget = 0.0
• Total Amount compute from Allocated

Budget Control

• Replace Initial Balance with Opening Balance
• Add Forward Out to budget available

[Saran440]

Hi @ps-tubtim, @Saran440, @kittiu,
some modules you are maintaining are being modified, check this out!