SELECT DISTINCT b.Category, b.SubCategory1, b.SubCategory2, b.SubCategory3, b.SubCategory4, 'Total '+ b.SubCategory3+' FY 2018' AS Title,
Sum(b.TotalAmount) AS Budget,
0 AS 201801,
0 AS 201802,
0 AS 201803,
0 AS 201804,
0 AS 201805,
0 AS 201806,
0 AS 201807,
0 AS 201808,
0 AS 201809,
0 AS 201810,
0 AS 201811,
0 AS 201812,
0 AS TotalSpent,
0 AS TotalCommited,
0 AS UncommitedBudget

FROM (tblBudget AS b)
GROUP BY b.Category, b.SubCategory1, b.SubCategory2, b.SubCategory3, b.SubCategory4;
UNION ALL SELECT DISTINCT b.Category, b.SubCategory1, b.SubCategory2, b.SubCategory3, b.SubCategory4, IIF(ISNULL(po.PONumber), 'Forecast - ' + po.Title, po.PONumber + ' - ' + po.Title + ' ('+ po.ProjectStatus +')' ), 0 AS Budget,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=1 AND tb.PONumber=po.PONumber) AS 201801,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=2 AND tb.PONumber=po.PONumber) AS 201802,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=3 AND tb.PONumber=po.PONumber) AS 201803,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=4 AND tb.PONumber=po.PONumber) AS 201804,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=5 AND tb.PONumber=po.PONumber) AS 201805,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=6 AND tb.PONumber=po.PONumber) AS 201806,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=7 AND tb.PONumber=po.PONumber) AS 201807,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=8 AND tb.PONumber=po.PONumber) AS 201808,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=9 AND tb.PONumber=po.PONumber) AS 201809,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=10 AND tb.PONumber=po.PONumber) AS 201810,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=11 AND tb.PONumber=po.PONumber) AS 201811,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE Month(tb.AcctPeriod)=12 AND tb.PONumber=po.PONumber) AS 201812,
(select sum(tb.InvoiceAmount) from tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber) AS TotalSpent,
SUM(TotalOrdered) - IIF(ISNULL((SELECT Sum(tb.InvoiceAmount) FROM tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber)),0,(SELECT Sum(tb.InvoiceAmount) FROM tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber))-
IIF(po.ProjectStatus='Closed',
SUM(TotalOrdered) - IIF(ISNULL((SELECT Sum(tb.InvoiceAmount) FROM tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber)),0,(SELECT Sum(tb.InvoiceAmount) FROM tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber))
,0)  AS TotalCommited,
0+
IIF(po.ProjectStatus='Closed',
SUM(TotalOrdered) - IIF(ISNULL((SELECT Sum(tb.InvoiceAmount) FROM tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber)),0,(SELECT Sum(tb.InvoiceAmount) FROM tblInvoices AS tb WHERE year(tb.AcctPeriod)=2018 AND tb.PONumber=po.PONumber))
,0) AS UncommitedBudget

FROM (tblBudget AS b LEFT JOIN tblPO AS po ON b.id = po.BudgetCategory)
GROUP BY b.Category, b.SubCategory1, b.SubCategory2, b.SubCategory3, b.SubCategory4, po.Title, po.PONumber, po.ProjectStatus;
UNION ALL SELECT DISTINCT b.Category, b.SubCategory1, b.SubCategory2, b.SubCategory3, b.SubCategory4, 'Total '+b.SubCategory3+' FY 2018' AS Title,
0 AS Budget,
0 AS 201801,
0 AS 201802,
0 AS 201803,
0 AS 201804,
0 AS 201805,
0 AS 201806,
0 AS 201807,
0 AS 201808,
0 AS 201809,
0 AS 201810,
0 AS 201811,
0 AS 201812,
0 AS TotalSp,
0 AS TotalCommited,
Sum(b.TotalAmount) - IIF(ISNULL((SELECT Sum(p.TotalOrdered) FROM tblPO AS p WHERE p.BudgetCategory=b.id)),0,(SELECT Sum(p.TotalOrdered) FROM tblPO AS p WHERE p.BudgetCategory=b.id)) AS UncommitedBudget
FROM tblBudget AS b
GROUP BY b.Category, b.SubCategory1, b.SubCategory2, b.SubCategory3, b.SubCategory4,b.id;