1. Create a new Dynamic Account Query
2. On the Criteria tab, expand Summary and select:
Debits = $0 
Filters tab - Include All Dates
3.  AND Summary: Credits = $0 
Filters tab - Include All Dates
4. AND Budget: Budget Scenario ID is Blank
5. On the Output, select Account Number and any other information to include in the results
6. Run the query
Shows a list of all accounts with no activity and no budget.