Budget checking does not include "is_cancelled" condition

Hello Community,

I face one issue of budget crossing against the defined budget and while digging the code I come across the below code/query snippet.

def get_actual_expense(args):
if not args.budget_against_doctype:
args.budget_against_doctype = frappe.unscrub(args.budget_against_field)

budget_against_field = args.get("budget_against_field")
condition1 = " and gle.posting_date <= %(month_end_date)s" if args.get("month_end_date") else ""

if args.is_tree:
    lft_rgt = frappe.db.get_value(
        args.budget_against_doctype, args.get(budget_against_field), ["lft", "rgt"], as_dict=1


    condition2 = """and exists(select name from `tab{doctype}`
        where lft>=%(lft)s and rgt<=%(rgt)s
        and name=gle.{budget_against_field})""".format(
        doctype=args.budget_against_doctype, budget_against_field=budget_against_field  # nosec
    condition2 = """and exists(select name from `tab{doctype}`
    where name=gle.{budget_against} and
    gle.{budget_against} = %({budget_against})s)""".format(
        doctype=args.budget_against_doctype, budget_against=budget_against_field

amount = flt(
    select sum(gle.debit) - sum(gle.credit)
    from `tabGL Entry` gle
    where gle.account=%(account)s
        and gle.fiscal_year=%(fiscal_year)s
        and gle.company=%(company)s
        and gle.docstatus=1
            condition1=condition1, condition2=condition2
)  # nosec

return amount


in the file: apps/erpnext/erpnext/accounts/doctype/budget/budget.py

There is no condition to exclude cancelled GL entries. I am confused about whether cancelled GL entries should be considered in budget checking or not?

IMHO: Cancelled GL entries should be excluded while budget checking.

Please advice.