Here is the trigger I am using. 

Proved to be a user that did not have allow forecasting that had to be changed.

Error from debug log is Insert failed. First exception on row 45; first error: INSUFFICIENT_ACCESS_ON_CROSS_REFERENCE_ENTITY, insufficient access rights on cross-reference id: []

trigger CreateQuota on Start_Budget__c (after update) {
	//Limit the size of list by using Sets which do not contain duplicate elements  
start_Budget__c sb = [select Update_Quota__c from Start_Budget__c limit 1];
system.debug('SB Update Quota = ' + sb.Update_Quota__c);
If (sb.Update_Quota__c == true){ 
	string YearOfToday = String.valueOf(Date.today().year());
	string havequota = 'YES';
	
	string QuotaDate = YearofToday + '-01' + '-01';
	date StDate = date.valueOf(Quotadate);
	
	string QuotaDate2 = YearofToday + '-02' + '-01';
	date StDate2 = date.valueOf(Quotadate2);
	
	string QuotaDate3 = YearofToday + '-03' + '-01';
	date StDate3 = date.valueOf(Quotadate3);
	 	
	string QuotaDate4 = YearofToday + '-04' + '-01';
	date StDate4 = date.valueOf(Quotadate4);
	 	
	string QuotaDate5 = YearofToday + '-05' + '-01';
	date StDate5 = date.valueOf(Quotadate5);
	 	
	string QuotaDate6 = YearofToday + '-06' + '-01';
	date StDate6 = date.valueOf(Quotadate6);
	 	
	string QuotaDate7= YearofToday + '-07' + '-01';
	date StDate7 = date.valueOf(Quotadate7);
	 	
	string QuotaDate8 = YearofToday + '-08' + '-01';
	date StDate8 = date.valueOf(Quotadate8);
	 	
	string QuotaDate9 = YearofToday + '-09' + '-01';
	date StDate9 = date.valueOf(Quotadate9);
	 	
	string QuotaDate10 = YearofToday + '-10' + '-01';
	date StDate10 = date.valueOf(Quotadate10);
	 	
	string QuotaDate11 = YearofToday + '-11' + '-01';
	date StDate11 = date.valueOf(Quotadate11);
	 	
	string QuotaDate12 = YearofToday + '-12' + '-01';
	date StDate12 = date.valueOf(Quotadate12);
	 
	id oid;
	
set<id>  Userids = new set<id>();   

for(Start_Budget__c sbp : trigger.new)
  {  
  	list <User> p = [Select Id, Profile_Prefix__c, isactive from user where Profile_Prefix__c = 'Sale' and isactive = true];
  	system.debug('P = ' + p);
  	for (Integer i=0; i<p.size(); i++) {
  	if(p[i].Id != null)    
    UserIds.add(p[i].Id);  
  	}    
  } 
//Map will contain one User Id to one sum value  
system.debug('Userids = ' + Userids);
system.debug('Userid size = ' + userids.size());
map<id,decimal> UserMap = new map<id,decimal> (); 
map<id,decimal> UserMap1 = new map<id,decimal> (); 
map<id,decimal> UserMap2 = new map<id,decimal> (); 
map<id,decimal> UserMap3 = new map<id,decimal> (); 
map<id,decimal> UserMap4 = new map<id,decimal> (); 
map<id,decimal> UserMap5 = new map<id,decimal> (); 
map<id,decimal> UserMap6 = new map<id,decimal> (); 
map<id,decimal> UserMap7 = new map<id,decimal> ();
map<id,decimal> UserMap8 = new map<id,decimal> (); 
map<id,decimal> UserMap9 = new map<id,decimal> (); 
map<id,decimal> UserMap10 = new map<id,decimal> (); 
map<id,decimal> UserMap11 = new map<id,decimal> ();



for(AggregateResult q : [select User__c, 
sum(Jan_Amount__c) JAN, 
sum(Feb_Amount__c)FEB, 
sum(Mar_Amount__c)MAR, 
sum(Apr_Amount__c)APR,
sum(May_Amount__c)MAY, 
sum(June_Amount__c)JUNE, 
sum(July_Amount__c)JULY,
sum(Aug_Amount__c)AUG, 
sum(Sep_Amount__c)SEP, 
sum(Oct_Amount__c)OCT,
sum(Nov_Amount__c)NOV, 
sum(Dec_Amount__c)DEC
 
 from Budget__c where User__c IN :UserIds and text_year__c =: YearofToday group by rollup(User__c) order by User__c])
{   
	
system.debug('Q = ' + q);

   
  UserMap.put((Id)q.get('User__c'),(decimal)q.get('JAN')); 
  UserMap1.put((Id)q.get('User__C'),(decimal)q.get('FEB'));
  UserMap2.put((Id)q.get('User__c'),(decimal)q.get('MAR'));
  UserMap3.put((Id)q.get('User__c'),(decimal)q.get('APR')); 
  UserMap4.put((Id)q.get('User__c'),(decimal)q.get('MAY')); 
  UserMap5.put((Id)q.get('User__C'),(decimal)q.get('JUNE'));
  UserMap6.put((Id)q.get('User__c'),(decimal)q.get('JULY'));
  UserMap7.put((Id)q.get('User__c'),(decimal)q.get('AUG'));
  UserMap8.put((Id)q.get('User__c'),(decimal)q.get('SEP')); 
  UserMap9.put((Id)q.get('User__C'),(decimal)q.get('OCT'));
  UserMap10.put((Id)q.get('User__c'),(decimal)q.get('NOV'));
  UserMap11.put((Id)q.get('User__c'),(decimal)q.get('DEC'));
  
  
} 
 system.debug('UserMAp = ' +Usermap);
  system.debug('Have Quota Value = ' + havequota);
  List<ForecastingQuota> UsersToUpdate = new List<ForecastingQuota>(); 
  List<ForecastingQuota> UsersToUpdate2 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate3 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate4 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate5 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate6 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate7 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate8 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate9 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate10 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate11 = new List<ForecastingQuota>();
  List<ForecastingQuota> UsersToUpdate12 = new List<ForecastingQuota>();
 Budget__c[] o = [Select User__c, Account_Owner__c  from Budget__c where User__c IN :UserIds and text_Year__c =: YearofToday order by User__c];
    system.debug('Budget size = ' + o.size()); 
  	for (Integer i=0; i<o.size(); i++) {
  		system.debug('O user ' + i + '= ' + o[i].user__c);
  	IF (o[i].User__c != oid){
  		 
  
  	ForecastingQuota fcq = new ForecastingQuota(); 
  	ForecastingQuota fcq2 = new ForecastingQuota();
  	ForecastingQuota fcq3 = new ForecastingQuota();
  	ForecastingQuota fcq4 = new ForecastingQuota();
  	ForecastingQuota fcq5 = new ForecastingQuota();
  	ForecastingQuota fcq6 = new ForecastingQuota();
  	ForecastingQuota fcq7 = new ForecastingQuota();
  	ForecastingQuota fcq8 = new ForecastingQuota();
  	ForecastingQuota fcq9 = new ForecastingQuota();
  	ForecastingQuota fcq10 = new ForecastingQuota();
  	ForecastingQuota fcq11 = new ForecastingQuota();
  	ForecastingQuota fcq12 = new ForecastingQuota();
     Decimal PaymentSum = UserMap.get(o[i].User__c);
     Decimal PaymentSum2 = UserMap1.get(o[i].User__c);
     Decimal PaymentSum3 = UserMap2.get(o[i].User__c);
     Decimal PaymentSum4 = UserMap3.get(o[i].User__c);
     Decimal PaymentSum5 = UserMap4.get(o[i].User__c);
     Decimal PaymentSum6 = UserMap5.get(o[i].User__c);
     Decimal PaymentSum7 = UserMap6.get(o[i].User__c);
     Decimal PaymentSum8 = UserMap7.get(o[i].User__c);
     Decimal PaymentSum9 = UserMap8.get(o[i].User__c);
     Decimal PaymentSum10 = UserMap9.get(o[i].User__c);
     Decimal PaymentSum11 = UserMap10.get(o[i].User__c);
     Decimal PaymentSum12 = UserMap11.get(o[i].User__c);
     
          
     fcq.Quotaamount = 0;  
     fcq.QuotaOwnerId = o[i].User__c;  
     fcq.Quotaamount = PaymentSum;
     fcq.StartDate = date.valueOf(Quotadate);
     UsersToUpdate.add(fcq);  
     
     fcq2.Quotaamount = 0;
     fcq2.QuotaOwnerId = o[i].User__c;
     fcq2.Quotaamount = PaymentSum2;
     fcq2.StartDate = date.valueOf(Quotadate2);
     UsersToUpdate2.add(fcq2);
     
     fcq3.Quotaamount = 0;  
     fcq3.QuotaOwnerId = o[i].User__c;
     fcq3.Quotaamount = PaymentSum3;
     fcq3.StartDate = date.valueOf(Quotadate3);
     UsersToUpdate3.add(fcq3);  
     
     fcq4.Quotaamount = 0;
     fcq4.QuotaOwnerId = o[i].User__c;
     fcq4.Quotaamount = PaymentSum4;
     fcq4.StartDate = date.valueOf(Quotadate4);
     UsersToUpdate4.add(fcq4); 
     
     fcq5.Quotaamount = 0; 
     fcq5.QuotaOwnerId = o[i].User__c;
     fcq5.Quotaamount = PaymentSum5;
     fcq5.StartDate = date.valueOf(Quotadate5);
     UsersToUpdate5.add(fcq5);  
     
     fcq6.Quotaamount = 0;
     fcq6.QuotaOwnerId = o[i].User__c;
     fcq6.Quotaamount = PaymentSum6;
     fcq6.StartDate = date.valueOf(Quotadate6);
     UsersToUpdate6.add(fcq6);  
     
     fcq7.Quotaamount = 0;
     fcq7.QuotaOwnerId = o[i].User__c;
     fcq7.Quotaamount = PaymentSum7;
     fcq7.StartDate = date.valueOf(Quotadate7);
     UsersToUpdate7.add(fcq7);  
     
     fcq8.Quotaamount = 0;
     fcq8.QuotaOwnerId = o[i].User__c;
     fcq8.Quotaamount = PaymentSum8;
     fcq8.StartDate = date.valueOf(Quotadate8);
     UsersToUpdate8.add(fcq8);  
     
     fcq9.Quotaamount = 0;
     fcq9.QuotaOwnerId = o[i].User__c;
     fcq9.Quotaamount = PaymentSum9;
     fcq9.StartDate = date.valueOf(Quotadate9);
     UsersToUpdate9.add(fcq9);  
     
     fcq10.Quotaamount = 0;
     fcq10.QuotaOwnerId = o[i].User__c;
     fcq10.Quotaamount = PaymentSum10;
     fcq10.StartDate = date.valueOf(Quotadate10);
     UsersToUpdate10.add(fcq10);  
     
     fcq11.Quotaamount = 0;
     fcq11.QuotaOwnerId = o[i].User__c;
     fcq11.Quotaamount = PaymentSum11;
     fcq11.StartDate = date.valueOf(Quotadate11);
     UsersToUpdate11.add(fcq11);  
     
     fcq12.Quotaamount = 0;
     fcq12.QuotaOwnerId = o[i].User__c;
     fcq12.Quotaamount = PaymentSum12;
     fcq12.StartDate = date.valueOf(Quotadate12);
     UsersToUpdate12.add(fcq12);  
        
  } 
  oid = o[i].User__c;
  }
   try{
   Insert UsersToUpdate;
   Insert UsersToUpdate2;
   Insert UsersToUpdate3;
   Insert UsersToUpdate4;
   Insert UsersToUpdate5;
   Insert UsersToUpdate6;
   Insert UsersToUpdate7;
   Insert UsersToUpdate8;
   Insert UsersToUpdate9;
   Insert UsersToUpdate10;
   Insert UsersToUpdate11;
   Insert UsersToUpdate12;
   }
  catch(Exception e){
  }
  
 sb.Update_Quota__c = false;
 system.debug('CreateQuota = ' + sb.Update_Quota__c);
 update sb; 
}

}