This might be an issue of an unused account.
The budget module defaults (each time you open it) to showing only accounts
that contain transactions.
If this is a new account with no activity, it will not be visible.
With the budget already open, select View > Filter By... > Other > Show unused
I have had the same problem for 2 years. In setting up a budget for the
year the Budget function arbitrarily refuses to accept several accounts. I
cannot input budget amounts for these particular accounts accounts
In the budget report I can see the account and amount in the account but no
budget