app/views/admin/budgets/_association.html.erb
<div class="secondary callout is-hidden js-budget-users-list small-12" data-toggler="is-hidden" data-closable id="<%= assignable_type %>_list">
<% if assignables.nil? || assignables.empty? %>
<p><%= t("admin.budgets.edit.empty_#{assignable_type}") %></p>
<% else %>
<fieldset>
<legend><%= t("admin.budgets.edit.#{assignable_type}", count: 0) %></legend>
<% field = "#{assignable_type.chomp("s")}_ids" %>
<%= form.collection_check_boxes field, assignables, :id, :name do |box| %>
<%= box.label { box.check_box + box.text } %>
<% end %>
</fieldset>
<% end %>
</div>