Parse xml data into an array in C#

From the example, it looks to me like you are hoping to get this:

var rows = XDocument.Load("filename.xml")
                    .Root.Elements()
                    .Select(row => row.Elements()
                                      .ToDictionary(v => v.Attribute("name").Value,
                                                    v => v.Attribute("value").Value);

This will create an IEnumerable<Dictionary<string, string>>, where each entry in the IEnumerable is a "row" and each entry in the inner dictionaries is a "variable".

If you are looking to create a more strongly-typed solution, and can guarantee the XML structure is always two variables, one named budgetYear and one named account, then something like this would work:

// Probably needs a better name.
struct YearAndAccount
{
    private readonly int budgetYear;
    private readonly string accountId;

    public int BudgetYear { get { return this.budgetYear; } }
    public string AccountId { get { return this.accountId; } }

    public YearAndAccount(int budgetYear, string accountId)
    {
        this.budgetYear = budgetYear;
        this.accountId = accountId;
    }
}

var rows = XDocument.Load("filename.xml")
                    .Root.Elements()
                    .Select(row => new YearAndAccount(
                        int.Parse(row.Elements().Single(el => el.Attribute("name").Value == "budgetYear")
                                                      .Attribute("value").Value),
                        row.Elements().Single(el => el.Attribute("name").Value == "account")
                                      .Attribute("value").Value));

This will create an IEnumerable<YearAndAccount>.

The parsing code for the strongly-typed solution is so amazingly icky because your XML is very poorly structured; a better structure would be something like

<details>
 <yearAndAccount>
   <budgetYear>2008</budgetYear>
   <account>10202</account>
 </yearAndAccount>
 <yearAndAccount>
   <budgetYear>2007</budgetYear>
   <account>11202</account>
 </yearAndAccount>
</details>

in which case the code would simply be

var rows = XDocument.Load("filename.xml")
                    .Root.Elements()
                    .Select(row => new YearAndAccount(row.Element("budgetYear").Value,
                                                      int.Parse(row.Element("account").Value)));