There are three aspects of a budget, One is a forecast of income and expenditure, for business incomes and expenses. Two is like a tool for decision making in a financial framework. Three to monitor business performance. Keeping track of all bills, rent, etc...
A) The farmers
It's a plural subject of the first declension, since it ends in -ae, from agricola/-ae (that means farmer)
it translates in "the farmers will work in the camps"
Im not quite sure what you're saying
