KRACOEUS-7308: JPA work for budget

Ok a few more comments on these OneToMany, lazy fetch is default so that should be removed from all oneToManys. Also, while we decided to move to bi-directional anonymous access how are we going to do that and maintain OJB support? OJB isn't nearly as good at bi-directional relationships as JPA is and I'm afraid we'll find a lot of difficulties if we do that. Any thoughts on how we can have devs move to anonymous bi-directional without significantly disrupting OJB?