SELECT A.BU,A.PROJECT, SUM(A.BUDGET_AMOUNT), SUBSTR(A.BUDGET_PERIOD,3,2), SUM(B.ACTUAL_AMOUNT)
FROM BUDGET_SUMMARY A
GROUP BY A.BU,A.PROJECT,SUBSTR(A.BUDGET_PERIOD,3,2)
Or of the two table are not for the same value you can use JOIN (inner join for amtching values)
SELECT A.BU,A.PROJECT,SUM(A.BUDGET_AMOUNT),SUBSTR(A.BUDGET_PERIOD,3,2), T.SUM_BUDGET_AMOUNT, T.SUB_ACTUAL_PERIOD
FROM BUDGET_SUMMARY A
INNER JOIN (
SELECT B.BU,A.PROJECT,SUM(B.ACTUAL_AMOUNT) sum_BUDGET_AMOUNT,SUBSTR(B.ACTUAL_PERIOD,3,2) SUB_ACTUAL_PERIOD
FROM ACTUAL_SUMMARY B
GROUP BY B.BU,B.PROJECT,SUBSTR(B.ACTUAL_PERIOD,3,2)
) T ON T.BU = A.BY
AND T.PROJECT = A.PROJECT,SUBSTR(A.BUDGET_PERIOD,3,2)
AND T.SUB_ACTUAL_PERIOD = ,SUBSTR(A.BUDGET_PERIOD,3,2)
GROUP BY A.BU,A.PROJECT,SUBSTR(A.BUDGET_PERIOD,3,2)
left join if you have aprtila match
SELECT A.BU,A.PROJECT,SUM(A.BUDGET_AMOUNT),SUBSTR(A.BUDGET_PERIOD,3,2), T.SUM_BUDGET_AMOUNT, T.SUB_ACTUAL_PERIOD
FROM BUDGET_SUMMARY A
LEFT JOIN (
SELECT B.BU,A.PROJECT,SUM(B.ACTUAL_AMOUNT) sum_BUDGET_AMOUNT,SUBSTR(B.ACTUAL_PERIOD,3,2) SUB_ACTUAL_PERIOD
FROM ACTUAL_SUMMARY B
GROUP BY B.BU,B.PROJECT,SUBSTR(B.ACTUAL_PERIOD,3,2)
) T ON T.BU = A.BY
AND T.PROJECT = A.PROJECT,SUBSTR(A.BUDGET_PERIOD,3,2)
AND T.SUB_ACTUAL_PERIOD = ,SUBSTR(A.BUDGET_PERIOD,3,2)
GROUP BY A.BU,A.PROJECT,SUBSTR(A.BUDGET_PERIOD,3,2)