You can Unpivot your table to be able to join it.
CREATE TABLE #Overtime_Budget_2013(
[Org_Level] [nvarchar](50) NULL,
[Overtime Code] [nchar](10) NULL,
[January] [money] NULL,
[February] [money] NULL,
[March] [money] NULL
)
INSERT Into #Overtime_Budget_2013(Org_Level, [Overtime Code], January, February, March)
SELECT 'WSIDOE','5204 ','1579588.23','1578296.23','1964371.53' UNION ALL
SELECT 'WSIOTH','5204 ','10979.65','11212.00','15404.53' UNION ALL
SELECT 'WSIWMA','5204 ','121070.56','121070.05','149569.32' UNION ALL
SELECT 'WSIUNY','5204 ','1287.29','1287.68','1609.60' UNION ALL
SELECT 'WSIZHR','5204 ','553.85','553.85','692.31' UNION ALL
SELECT 'WSIZSS','5204 ','96.15','96.15','120.19'
SELECT Org_Level, [Overtime Code], month, value
FROM #Overtime_Budget_2013
--CROSS APPLY( VALUES(January, 1), (February, 2), (March, 3))x(value, month )
UNPIVOT ( value FOR month IN (January, February, March)) unpvt
DROP TABLE #Overtime_Budget_2013
The commented line is a different approach to unpivot, but it's up to you to test which is better in your case.(More info[/url])