Скрипт для поиска КОСГУ, которые имеют более одной строки.

SELECT h.code AS KOSGU,
       k.description,
       k.begin_date,
       k.end_date,
       b.caption
FROM KES_LINES k
JOIN KES h ON h.id = k.master_id
JOIN budget b ON b.id = k.budget_id
WHERE k.master_id IN
    (SELECT l.master_id
     FROM KES_LINES l
     GROUP BY l.master_id
     HAVING COUNT(*) > 1)
ORDER BY h.code;