Accepting the hypothetical that there's not a clear-cut way to simplify the data structures (hey, it happens), I can't think of much to do. I know what it is you want to do, as the problem does crop up from time to time -- trying to make use of the expression instead of the value of an expression. An obvious way to solve this would be to introduce a macro, e.g.
But this isn't a very palatable solution -- you'd need to define macros for each field, and even then they're only shortcuts, really. It'd be easier if there were a shorter way to do nested indexing (which there will be, come arc3: http://arclanguage.org/item?id=9163).
Upon writing this and finding someone else replying, I notice that conanite's post http://arclanguage.org/item?id=9326 contains probably the best solutions, though.
I like the mac idea too. if the concepts like "budget" and "forecast" are the main data concepts of the program; then I can see being able to re-use the macro a lot. Also I have to read up on 'deftem' and 'inst'.