Professional Documents
Culture Documents
May 2014
Table of figures:
Executive Overview
Most organizations understand the need to use budgetary controls in their business processes. Budgetary
controls ensure that unnecessary and maverick spending is minimized or curtailed. Budgetary controls
ensure proper approvals for legitimate expenses and users do not overshoot the budgets specified for
their activities. It is a very useful tool to avoid unnecessary business transactions and expenses.
Encumbrance Accounting in Oracle e-Business Suite integrates the entire budgetary control lifecycle and
enables better control over expenditures incurred in organizations. With Encumbrance Accounting,
organizations can monitor the amount of money they spend, ensure that departments don't exceed their
budgets or are immediately notified if they do. It can also help predict cash flow balances more
effectively.
This paper will help users understand the concept of Encumbrance Accounting and how it can be set up
and used within Oracle e-Business Suite. The main focus of this technical brief is to explain the
Encumbrance Accounting process from a Procure to Pay perspective.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Introduction
Encumbrance Accounting is a widely used business practice for managing expenses and ensures that
departments stay within budgetary expenditure targets. Encumbrance Accounting per se is a much wider
concept than a simple budgetary control. Encumbrance Accounting helps organizations stay within
budgets, so that it is easy for users and organizations to identify and report various business transactions
and how they impact cash flows. This Technical Brief provides an overview of the Encumbrance
Accounting process used in Oracle E-Business Suite.
What is Encumbrance?
Encumbrance is a commitment to pay in the future, although the goods or services have been ordered,
however, they have not been received yet.
For a company, Encumbrance reserves the money for paying for goods or services in the future; the
amount is called Encumbrance. And the amount(s) will subsequently become expenditure when goods
and services are received.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
The following terms are widely used while discussing Encumbrance Accounting, in this whitepaper.
COMMITMENT
Commitment implies the commitment to spend money in the future. In Oracle e-Business Suite, it
denotes reserving and accounting for money committed to be spent on a Purchase Requisition
document. Commitment happens on the approval of a Purchase Request document.
OBLIGATION
Obligation is the obligation on the part of an issuer of a purchase order or a contract to pay an amount
to a vendor, as per the terms and conditions and supply schedules of the purchase order or contract. In
Oracle e-Business Suite, it denotes reserving and accounting for money that will be required to pay for
goods and services contracted through a purchase order / agreement type of document. Obligation takes
place on the approval of a Purchase Order / Agreement.
ENCUMBRANCE ENTRY
An encumbrance entry is a journal entry that is created when you reserve a requisition or a PO or create
an unmatched invoice – the type of encumbrance created is either a Commitment or Obligation.
Encumbrance journal entries are always created using the functional currency (that is, the currency of the
default operating unit).
BUDGET ACCOUNTS
These are accounts against which amounts are specified in a Budget that is created. These budgetary
Accounts can be specified at the summary level or detail level.
FUNDS AVAILABLE:
Funds Available = Budget – (Actual Expenses + Encumbrances)
Funds available are the amount of Funds, available to be encumbered. It is the difference between the
amount you are authorized to spend and all actual and anticipated expenditures. In other words, funds
available are the amount budgeted less actual expenses and encumbrances of all types. Users can use the
Funds Check feature in purchase requisitions and purchase orders to review the available funds.
•
Enforces Control: Encumbrance Accounting works together with budgetary control,
monitors spending by departments, avoids overspending and enforces controls.
•
Increases Visibility: Encumbrance Accounting enables users to pre-allocate the
budget amount, track expenditure, and increase spends transparency.
•
Accelerates Planning Process: Encumbrance Accounting is used to predict cash
outflow and is also used as a planning tool to accelerate the planning process.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Encumbrances flow throughout the procurement process; that is, from the intention to buy goods or
services, to procuring and receiving the goods or services, to the final step of incurring the actual
expenditure and making the payment. The following stages are basic Encumbrance Accounting activity
in the procure-to-pay process:
•
Creating and Approving a Purchase Requisition (Commitment Stage)
•
Creating and Approving a Purchase Order (Obligation Stage)
•
Creating and Approving Receipts / Invoices (Actual Stage)
This is business major processes for company buying goods or services. Along with that, Encumbrances
liquidate from one stage to the next.
An example for this business flow is as follows:
Business Transaction Budget Commitment Obligation Actual
Remaining
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Initially, assume that a budget amount of $10000 is allocated for certain expenditure. Notice that when a
Purchase Requisition is created, there is no impact on Encumbrance. The commitment is recorded when
the Purchase Requisition is approved. If there are multiple approvers, it gets recorded at the time of the
final approval for the document. Once the commitment is created, it is not liquidated until the
Obligation is recorded.
Obligations are recorded when a Purchase Order is approved. Again, if there are multiple approvers, the
obligation is recorded at the time of the final approval for the PO. The obligation is always created for
the PO amount, irrespective of the backing commitments. While recording the obligation, any backing
commitments created through the backing PRs are liquidated. When receipts are created or invoice is
matched against a PO, the obligation is liquidated and the actual expenditure is recorded.
•
Creation of Budgets
•
Purchase Requisition Approval & Reserve
•
Purchase Order Approval & Reserve
•
PO Changes: Increase or Decrease of Qty
•
PO Changes: Cancellation of Quantities/Lines/Shipments
•
Receipt of Goods/Services
•
Invoice Matched to PO
•
Payment to PO Vendor.
Creating Budgets
Encumbrance Accounting always works together with budgetary control. At the beginning of a fiscal
year, enterprises estimate how much they are going to spend in the future, based on business plans for
the forthcoming year. The planned expenditures under various heads is estimated and used to create
budgets. Enterprises can use this budget amount to compare it to actual expenditure at any time in order
to track and monitor actual spending.
In Oracle e-Business Suite, users can create budgets using the following steps:
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Navigating to the Funds Availability Inquiry window, the budgets would now reflect as created. In this
example, the Budget was created for $20,000.
The next section describes how these budgets will be used and encumbrances created or liquidated in
various scenarios.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
•
The user performs the Funds Check action to ensure that sufficient funds are available
for reserving the money required for this purchase, against the Budget.
•
The user submits the document for approval and the approver approves the
document. The following are the accounting details:
Event Type Requisition Reserve
Note: If there are multiple PR distributions for the PR line, each distribution is debited separately with
corresponding credit on the Encumbrance Date specified in the respective PR distributions.
The remaining budgetary funds are as follows:
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
•
The user uses Autocreate process to create the Purchase Order document from the
Purchase Requisition.
•
The user submits the PO document for approval and the Approver approves the
document. The following are the accounting details:
Note: If the user creates the PO manually without the referenced PR, it can lead to the
duplication of reservation of funds for the same transaction. Further, if the PO line distribution
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
amount changes from $3,000 to $3,500, the commitment un-reserve will take place for $3,000
(backing PR distribution amount) and PO reserve will happen for $3500.
•
The user updates the PO and creates a new revision to change the line / shipment’s
quantity, price, amount etc. In this example, the user changes the quantity / price to
reflect in an increased amount of $500.
•
The user submits the PO revision for approval and the approver approves the
document. The following are the accounting details:
Event Type Purchase Order Reserve
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
•
The user updates the PO and creates a new revision to change the line / shipment’s
quantity, price, amount etc. In this example, the user changes the quantity / price to
reflect in a decreased amount of $500.
•
The user submits the PO revision for approval and the approver approves the
document. The following are the accounting details:
Event Type Purchase Order Un-Reserve
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
•
The user selects the approved PO and cancels a line or shipment, using the Cancel action. In
the original example, assuming that the PO is cancelled for $1,800, the following will be the
accounting entries:
Event Type Purchase Order Un-Reserve
Receipt of Goods/Services
When goods or services in a Purchase Order line are received, and if the Accrue on Receipt flag is set to
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
“YES”, there will be Encumbrance liquidations on Accounting for the receipt, leading to liquidation of
Encumbrances. Since the accounting takes place at the time of receipt, the encumbrances are liquidated
and the actual amounts are booked. The following outlines the Accounting impact:
Steps:
•
The user creates a receipt for $3,000, which is the full value of goods received against the PO.
•
A Receive transaction is created when the receipt is saved. The accounting entry is:
Event Type Receipt into Receiving Inspection
Encumbrance Type
When goods are delivered to the respective location, the following entries are created:
Event Type Delivery to Expense Location
Encumbrance Type
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Note: When there are period end accruals, the journal entries are quite similar to the flow described
earlier, with minor variations. The Actual and Encumbrance entries are reversed in the next period until
accounting occurs with Invoice Accounting.
Note: For all the encumbrance journals created through the sub-ledger, the Reserve for Encumbrance line will
not be there before posting. General Ledger (GL) automatically creates the balancing amount to the Reserve
for Encumbrance account during posting. GL does the same with unbalancing manually entered
encumbrance journals.
Invoice Matched to PO
Invoices are received from Suppliers against PO lines for payment. For Inventory and Expense Item,
If the Accrue on Receipt flag is set to “YES”, The following are the accounting entries in such a
scenario:
Steps:
•
The user receives the invoice from the vendor for $3,000 and enters the invoice details in
Oracle Accounts Payables. A draft Invoice is created.
•
The user matches the Invoice with the PO Shipment.
•
The user does Invoice Accounting for the Invoice. The following are the accounting entries
that are generated:
Encumbrance Type
For Expense Item, if user set “Accrual at Period-End”, then Invoice accounting has an impact on
Encumbrances and reversals. The following are the accounting entries in such a scenario:
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
•
The user receives the invoice from the vendor for $3,000 and enters the invoice details in
Oracle Accounts Payables. A draft Invoice is created.
•
The user matches the Invoice with the PO Shipment.
•
The user does Invoice Accounting for the Invoice. The following are the accounting entries
that are generated:
Event Type Invoice Match to PO
Encumbrance Type
•
The user Run “Transfer Journal Entries to GL” Program in Oracle Payables. This action
generated the following journal entries:
Event Type Invoice Match to PO
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Invoice Payment
When the user makes a payment against an Invoice, the following accounting entry will be generated:
Event Type Invoice Payment
Encumbrance Type
Note: There are no Encumbrance journal entries during Payment, because the actual expenditure
is already accounted for, and the payment activity is used to liquidate the outstanding liability
against the vendor.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Technical Overview
From a technical perspective, Encumbrance journal entries flow from Oracle Purchasing to
Oracle Sub-Ledger Accounting tables and then to the Oracle General Ledger tables.
1. When Reserving and Approving the PO, Encumbrance entries get generated in
GL_BC_PACKETS and the table PO_BC_DISTRIBUTIONS.
2. Receiving generates Encumbrance Entries that are processed in the GL_INTERFACE table.
When a PO has the Accrue on Receipt flag set to Y, the Receiving Transaction Processor
generates the accounting entries in RCV_RECEIVING_SUB_LEDGER upon Receipt and
Deliver of the PO.
3. Run the “Create Accounting-Receiving concurrent program to create journals that will insert
records in XLA_AE_HEADERS and XLA_AE_LINES. Meanwhile, this program will
generate another program called Create Accounting that will create the entries in
GL_INTERFACE.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Conclusion
This paper provides an explanation of the complete Encumbrance Accounting process as it works in the
Procure-to-Pay flow. It separates the actual and budget amounts, and acts as a medium to control the
organization’s spending effectively. Encumbrance Accounting also ensures that the actual spend is
maintained within the allocated budget.
To conclude, Encumbrance Accounting in Oracle e-Business Suite:
•
Improves the Period Close Processing by automatic encumbrance journal entries
•
Increases the predictability of company’s performance by restraining actual spend within budget
•
Gains better visibility into company’s worldwide operations by tracking every expenditure
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
1. Log into Oracle e-Business Suite with an appropriate General Ledger responsibility.
2. Navigate to General Ledger > Setup > Financials > Accounting Setup Manager (ASM)
> Accounting Setups> Update Accounting Options > Advanced Options
3. Select the check box Enable Budgetary Control. This will enable funds checking within
Oracle General Ledger, Oracle Payables, and Oracle Purchasing modules, and will
automatically create encumbrance entries from Oracle Purchasing and Oracle Payables.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
4. Assign an account for the Reserve for Encumbrance Account. Oracle General Ledger
automatically posts offset amounts to this account when encumbrance transactions are
posted.
5. Perform the same setup step for the secondary ledger if encumbrance needs to be used for
secondary ledger.
The following points are to be noted related to the Sub-Ledger Accounting Method:
Define Budget
After enabling budgetary control for a ledger, the next step is to define a budget, to enter estimated
account balances for a specified range of periods. Use these estimated amounts to compare actual
balances, or to control actual and anticipated expenditures.
1. Log into Oracle E-Business Suite with an appropriate General Ledger responsibility.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
3. Enter a budget name and description for a ledger, select the accounting period that will collect
estimated amounts for this budget.
1. Log into Oracle E-Business Suite with an appropriate General Ledger responsibility.
3. Enter a Name and Description for the Budget Organization. Budget Organization is the
budget entity, to which the budgets are estimated.
4. Assign accounts for which the budgetary control is required for the given budget
organization.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
5. Set the appropriate Funds Check level for each Account Range. For the Funding Budget
field, select the budget which was defined on Define Budget to link the account range with
the budget.
1. Log into Oracle e-Business Suite with an appropriate General Ledger responsibility.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
3. Enter a name for the budgetary control group. Select journal sources, categories, funds check
level, and related details. If Tolerance is set as Advisory, then the budgetary control will allow
overriding of the spend amount, even if it’s more than the budget amount.
Assign Budgetary Control Groups
Users can also create multiple budgetary control groups for different budgetary control tolerances and
override insufficient funds. Every usage could have one default budgetary control group. The default
group is linked to a user in the System Profile window.
1. Log into Oracle E-Business Suite with the System Administrator responsibility.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
The steps are similar to the steps to set up the Actual Accounting Period:
3. Click the Open Next Year button, and the next year will be opened. When you open an
encumbrance year, the user will always be able to enter and post encumbrance journals to any
period up to the latest open encumbrance year.
Define Encumbrance Types
The next step is to define Encumbrance Types. Encumbrance Types segregate funds reservation levels
for Purchase Requisitions, Purchase Orders, and Invoices. Users can classify and track expenditures
according to the reservation levels and can define as many additional encumbrance types as needed.
The setup steps are:
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
3.
Enter the Encumbrance Types as needed.
In Oracle General Ledger, The seeded encumbrance types are:
•
Commitment: An encumbrance for a purchase requisition.
•
Obligation: An encumbrance for a purchase order.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
3.
Select the operating unit, in the Encumbrance tab - enable Use PO Encumbrance to enable
encumbrances for POs and Supplier invoices. Optionally enable Use Requisition Encumbrance
to encumber requisitions as well.
Enable Encumbrance in Oracle Purchasing, Oracle Payables and Oracle Cost Management
Users need to associate Encumbrance Type to Journal Line Types. This step is done while defining
SubLedger Accounting Method:
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
3.
1. Log into Oracle Inventory with an appropriate super user responsibility.
2. Navigation: Inventory > Setup > Organization > Parameters > Costing tab
Select “Reverse Encumbrance” for reversal of encumbrances created in Oracle Purchasing.
2. Navigate to Inventory > Setup > Organization > Parameters > Other Accounts
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
3.
Figure 21: Organization Parameters - Other Accounts
Enter an account for Encumbrance. Requisitions and purchase orders for inventory purchases
will create commitments/obligations against the encumbrance account.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
2. Login to Oracle General Ledger, Navigation: General Ledger > Journal > Inquiry >
Funds.
The Encumbrance Amount is Negative.
Cause:
In Release 12 (R12), reversal of encumbrances happens automatically when the Create Accounting
process is done with the end date as first date of the next period. Users need not perform the reversal of
encumbrance reversal as a separate process. However, reversal of encumbrances is needed for Periodic
Average Costing (PAC) usage, because PAC is not using Oracle Sub-Ledger Accounting. Hence in R12
with PAC, the encumbrance reversal entries should be reversed explicitly.
Resolution:
1. Identify whether missing reversal of encumbrance is the cause for negative encumbrance: Run
the script given below which will confirm that the reversal for the encumbrance reversal has
not been carried out in case of period end accruals.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
2. Get total amount against each account for the current year or quarter or period using this
script.
3. Enter a manual encumbrance debit entry for the total amount. This should resolve the negative
encumbrance caused because of this issue.
Issue: Encumbrance Not Getting Converted To Actual for Purchase Orders (Doc ID
728064.1)
Steps to reproduce:
1. Log into Oracle Purchasing, Create a new PO, and set the PO for Accrue at Receipt and
for Inventory Destination. Approve & Reserve this PO.
4. Log into Oracle General Ledger, Navigate to: General Ledger > Journal > Inquiry >
Funds
You can notice that the Encumbrance Amount did not get converted to actual amount.
Cause:
1. The option Reverse Encumbrance is not enabled in Inventory > Set up > Organization >
Parameters > Costing tab, therefore encumbrance will not get reversed on performing the
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
receipt and delivery of PO to Inventory destination. The actual amount will get accounted on
the other side but the encumbrance does not get converted to actual amount.
2. If the budget account used in the PO and the Sub-inventory's Material Account / Expense
Account are not the same, the encumbrance reversal will happen for the budget account against
which the funds got reserved, however, actuals will not get accounted to the same budget
account. Instead Actuals will get accounted to the Sub-inventory's account. This will result in
incorrect funds availability because the encumbrance does not get converted to Actuals.
Resolution:
For inventory destination POs:
1. When the deliver transaction is complete, verify Inventory > Transactions > Material
Transactions > Distributions to confirm the transaction is correctly considered for
costing and is accounted.
3. Ensure that the Reverse Encumbrance flag is enabled in Inventory > Set up >
Organization > Parameters > Costing tab.
4. Ensure that the encumbrance account against which the funds get reserved is same as the
Actual account that gets accounted on performing the PO receipt and delivery.
5. For inventory asset items that use Average costing, Encumbrance Account and Material
Account defined in Inventory Organization parameters should be same.
6. For inventory asset items that use Standard Costing, Encumbrance Account and Material
Account defined for the sub-inventory should be same.
7. For Inventory expense items that use Standard Costing or Average Costing,
Encumbrance account defined for the item should be same as the expense account
defined for the sub- inventory.
Summary of other common issues and recommended patches to resolve the issues:
Issues related to Encumbrance Journal:
Issue(s) Cause
Patch to be applied to resolve
the issue
Patch.10209325:R12.BOM.C
Encumbrance accounting This is due to the wrong sign of variable
during over receipt return 1_source_doc_quantity in PROCEDURE
creates negative balance Get_Quantity() in RCVVRUTB.pls.
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Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Wrong SLA status returned If there were multiple lines passed to XLA and not
Patch.9037877:R12.PSA.A for
to AP all of them fail with XLA_NO_JOURNAL error,
R12 &
PSA passes the wrong status to AP
Patch.9037877:R12.PSA.B for
12.1
Encumbrance accounting
Unprocessed Budgetary events were processed Patch.8423174:R12.XLA.A for
event processed with the
actual journals along with the Non-Budgetary events , resulting in R12 &
incorrect accounting in Costing during the Create Patch.8423174:R12.XLA.B for
Accounting process 12.1
PSA API returns incorrect Reversal Encumbrance amount calculation on PO Patch.7592825:R12.PSA.A for
Issue(s) Cause
Patch to be applied to resolve
the issue
PO reverse encumbrance did not consider the exchange rate due to code
R12 &
amount limitation
Patch.8940136:R12.PSA.B for
12.1
33
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Patch. 15987200:R2.PO.B
Completely relieve active
encumbrance during finally
close
Patch.7529281:R12.ICX.B
Approval Checkout of
requisition does not
encumber all the
distributions
Issue(s) Cause
Patch to be applied to resolve
the issue
34
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Patch. 16781315:R12.PO.B
When attempting to cancel
a PO with backing req,
without cancelling the req,
error was occurring
Patch.12824154:R12.PO.B
View results does not show
any budgetary control errors
Issues related to Budgetary Control Exceptions and Incorrect Funds Check Behavior
35
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
RCA multiple entities SCM- Multiple entities are created for PO having many
Patch.9235968:R12.XLA.A for
Purchasing 3-1081270271 distributions when funds check is done distribution
by distribution in some scenarios R12 &
Patch.9235968:R12.XLA.B for
12.1 (Controlled release)
PSA rollup patch for critical Consolidated fix for bugs related to PSA
Patch.9100984:R12.PSA.A for
bug fixes and enhancements
R12 &
Patch.9100984:R12.PSA.B for
12.1
Patch.6196198:R12.PSA.A
R12 invoice getting cant psa_funds_checker_pkg was invalid. The column
funds check hold, cannot GL_ROW_NUMBER existed in table
find why GL_BC_PACKETS instead of gms_bc_packets
36
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Patch.7109979
POAPPRV fails with Procedure SetItemAttrText() in
attribute PO_REQAPPROVAL_ACTION.get_advisory_w
advisory_warning_check arning() was being called in case of a PO due to
does not exist code limitation in file POXWPA4B.pls
37
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Patch.7218243:R12.PRC_PF.A
Po_msg_null_message Incorrect code that was part of get_period_info to
when purchasing period set the send_to_gl_flag to 'N' for all rows that
closed failed GL period checks.
38
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
XLAACCUP Patch.8409628:R12.BOM.A
For the Event Retroactive Price Adjustment to Delivery
xla_ae_header_pkg.setlinea for R12 &
has the accounting attribute currency rate type attached
cctattrs errors Patch.8409628:R12.BOM.C
to source currency conversion rate so if the rate is more
for 12.1
than the varchar2 limit of rate type the create
accounting program fails
39
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Xlaaccup: ora-00001: unique This issue can be resolved by adding event_id to index
xla_Ae_lines_gt_u1 Patch.6997731:R12.XLA.A
constraint
for R12 &
(xla.xla_ae_lines_gt_u1)
violated Patch.6997731:R12.XLA.B
for R12.1 (controlled
release)
Patch.6754295:R12.PSA.A
Getting error while saving The view PSA_CST_XLA_UPG_V was checking
receipt of expense PO’s receiving inventory org instead of PO operating unit
40
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
Requisitions:
PO_REQUISITION_DISTRIBUTIONS.encumbered_flag
PO_REQUISITION_DISTRIBUTIONS.encumbered_amou
nt Purchase Orders:
PO_DISTRIBUTIONS.encumbered_flag
PO_DISTRIBUTIONS.encumbered_amount
Po_bc_distributions SLA :
XLA_EVENTS
XLA_AE_LINES
XLA_AE_HEADERS
XLA_DISTRIBUTIONS_LINK,
XLA_TRANSACTION_ENTITIES
General Ledger:
GL_BC_PACKETS
GL_BC_PACKET_ARRIVAL_ORDER:
GLBV_ENCUMBRANCE_BALANCES
GLBV_ENCUMB_JOURNAL_BATCHES
GLBV_ENCUMB_JOURNAL_ENTRIES
GLBV_GL_ENCUMBRANCE_TYPES
GLFV_ENCUMBRANCE_BALANCES
GLFV_ENCUMB_JOURNAL_BATCHES
GLFV_ENCUMB_JOURNAL_ENTRIES
GLFV_GL_ENCUMBRANCE_TYPES
GL_ENCUMBRANCE_TYPES
GL_ENCUMBRANCE_TYPES_CURRENT_V
GL_ENCUMBRANCE_TYPES_V
RG_ENCUMBRANCES_V
41
Encumbrance Accounting in the Procure to Pay Flow: Best Practices
•
Primary Note For Oracle EBS Procurement Suite-Encumbrance And Accrual
Accounting [Document ID 1138043.1]
•
Impact of R12 Design in PO Accounting [Document ID:429105.1]
•
Oracle Applications Release 12 Upgrade Sizing and Best Practices to evaluate the
potential growth of your SLA tables[ Document ID:399362.1]
•
R12 FAQ for the SLA Upgrade: SLA Pre-Upgrade, Post-Upgrade, and Hot Patch[
Document ID:604893.1]
•
Create Accounting Process [Document ID:579836.1]
• R12 Account Requirements For Inventory Accrual Reconciliation[Document
ID:824388.1]
•
R12 FAQ Accounting for On Line and Period End Accruals [Document ID:1113712.1]
•
FAQ R12 Essentials Of Accrual Accounting [ID 827125.1]
•
R12 How To Diagnose Issues with Period End Accruals [ID 603971.1]
•
R12: Discrepancies With Period End Accruals-Troubleshooting [ID 1279848.1]
•
R12 Receipt Accrual Period end process-Duplicate accrual reversal entries created [ID
873399.1]
•
FAQ Encumbrance Accounting - Setup And Usage [Doc ID 1086669.1]
•
EBS Procurement Encumbrance Accounting Analyzer (Doc ID 1970384.1)
Steps to Run Import And Validate AAD (Application Accounting Definition) with
•
troubleshooting [Doc ID 1406203.1]
42
Technical Brief Title: Encumbrance Accounting
in the Procure to Pay Flow: Best Practices
May 2014
Author: Sabrina Sun
Contributing Authors: Vijayaganesh
Sampathkumar, Supriya Bontala, Acharya Copyright © 2014, Oracle and/or its affiliates. All rights reserved.
Devadula
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