Hi cAntosh. Your fix is working great but I do have one additional question.
Using the file you uploaded, now that you have enabled me to add additional categories in the Budget tab by using the Helper Column (Q), how can I get the total in row 53 to update for any additional Categories.

For example: If I copy rows 45 through 51, make a copy and then insert the copied cells to make an additional Category, the SUM formula that I have in Row 60 columns K, L, M and N no longer contain the subtotal from row 51.
How can I get the Total row to recognize when a new Subtotal row has been added and to count the new subtotal as well?

Thanks again.