When you run a budget report, the funds spent roll up to the parent account, but the budget amounts do not.  So I can see what my YTD expenses were and YTD income, but I can't tell whether those totals exceed the total budgeted amounts.  For each subaccount, I can tell, but not for the total.  

Also, there is not a good way to format the budget report so that the totals add up properly.  On the actual side, the top-level accounts are in the same column as lower-level accounts, so if you add up the column, you do not get useful totals.  (I guess that's the same problem expressed in a different way).