If you just need the last row from your (ordered) select object, you can 
just add ".last()" to the end of your query:

db(db.operations.date.month() == current_month).select(db.

operations.date,db.operations.budget,db.operations.title,db.operations.amount,groupby=db.operations.budget,orderby=
~db.operations.date|~db.operations.id).last()

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