Accounting Event Details for Purchasing Orders Change Orders in Prior Period

Generate accounting entries automatically for change orders to purchase orders that were created in a prior period or prior fiscal year.

When you create a PO change order for a U.S. Federal ledger to modify the quantity, price, or Code Combination ID (CCID) in a subsequent budget and accounting period or fiscal year, the accounting entries are generated for the net change in the current period as required by USSGL guidance and budget balances are updated in a matching budget period.

The following needs to be enabled:

U.S. Federal Financials
The Default Date Rule in Manage Budgetary Control must be set to System.

You will need the following privileges:

Manage Federal Financials Setup (ORA_FV_MANAGE_FEDERAL_FINANCIALS_SETUP)
Federal Administration Duty (ORA_FV_FEDERAL_ADMINISTRATION_DUTY)
Procurement Requestor (ORA_POR_PROCUREMENT_REQUESTER_ABSTRACT)

You will need to define the following profile option:

Profile Option

Profile Option	Description
Use CO Budget Date	Enable using change order budget date to liquidate funds and encumbrance accounting.

To define the Use CO Budget profile option:

In the Setup and Maintenance work area, go to the Manage Profile Options task.
In the Application field, select Purchasing.
In the Profile Display Name, enter Use CO Budget Date and click Search.
Select the profile option and click edit.
Verify the SQL Validation contains:

select displayed_field, lookup_code from PO_LOOKUP_CODES where lookup_type = 'YES_NO'
Click Save and Close.

To enable the Use CO Budget profile option:

In the Setup and Maintenance work area, go to the Manage Administrator Profile values Profile Options task.
In the Profile Display Name, enter Use CO Budget Date and click Search.
Select the Use CO Budget Date profile option.
Select Yes for the Site profile value.
Click Save and Close.

This topic explains the accounting rules configured for the following use cases:

Purchase Order Change Order Amount Change
Purchase Order Change Order CCID Change
Purchase Order Change Order Budget Date Change

Purchase Order Change Order Amount Change

This use case applies to change orders that are created for existing unpaid purchase orders to increase or decrease the amount.

In this example, a purchase order is originally entered on 8/1/24 for $200. On 9/4/24 the amount is increased to $300 as shown in the below table.

Purchase Orders

PO ID	Budget Date	CCID	Amount	Accounting Requirement	Budget Requirement
101	08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200
101 CO1	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$300	The resulting accounting impact should be the net amount in the new period.	The resulting budget impact should be the net amount in the new period.

The following section details the current accounting and budget impact for PO Change Orders.

Current Functionality

PO ID	Budget Date	CCID	Amount	Accounting Created	budget Updaates
101 CO1	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$300	The original PO is reversed in the original accounting period of 08/01/24. The change order is created in the new accounting period of 09/04/24).	The original PO is reversed in the original budget period of August 2024. The change order is created in the new budget period of September 2024.

PO ID

Budget Date

CCID

Amount

Accounting Created

budget Updaates

101 CO1

09/04/24

P0698085X-A00-0-0-0-61000001-2024-2024-0-0

$300

The original PO is reversed in the original accounting period of 08/01/24.

The change order is created in the new accounting period of 09/04/24).

The original PO is reversed in the original budget period of August 2024.

The change order is created in the new budget period of September 2024.

The following lines are sent from Purchasing to SLA for the change order:

Accounting Event Lines Created

Event Type	Line Number	Accounting Date	CCID	Amount
Change Order Approved	1	08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
Change Order Approved	2	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$300

The following budget updates are sent from Purchasing to XCC for the change order:

Budget Updates

Event Class Name	Event Type	Journal Entry Rule Set	Journal Line Rule	Side	Account Rule	Mapping Set
Purchase Orders	Change Order Approved	U.S.Federal Purchase Orders	Allotment	Debit	USSGL 46X000	USSGL 46X000
Purchase Orders	Change Order Approved	U.S.Federal Purchase Orders	Unpaid Obligation	Credit	USSGL 480100	USSGL 480100

The following shows the detailed solution for this use case:

Accounting Lines Created

Event Type	Line Number	Budget Date	CCID	Amount	Reversal Action	Reversal Amount
Change Order Approved	1	09/04/24 (New)	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$-200	No
Change Order Approved	2	09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$300	Yes	$200

The following shows the accounting created:

Accounting Created

Event Type	Journal Line Rule	Accounting Date	CCID	Debit	Credit	Comments
Change Order Approved	Allotments	09/04/24	P0698083X-A00-0-0-0-46100001-2024-2024-0-0	$100		Accounting Event 2 Amount calculated as Amount $300 - Reversal Amount $200
Change Order Approved	Unpaid Obligations	09/04/24	P0698083X-A00-0-0-0-4801001-2024-2024-0-0		$100

Event Type

Journal Line Rule

Accounting Date

CCID

Debit

Credit

Comments

Change Order Approved

Allotments

09/04/24

P0698083X-A00-0-0-0-46100001-2024-2024-0-0

$100

Accounting Event 2

Amount calculated as Amount $300 - Reversal Amount $200

Change Order Approved

Unpaid Obligations

09/04/24

P0698083X-A00-0-0-0-4801001-2024-2024-0-0

$100

The following budget updates are sent from Purchasing to XCC for the change order.

Budget Transactions Created

Budget Date	Budget Segments	Amount
09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	-$200
09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$300

Purchase Order Change Order CCID Change

This use case applies to change orders that are created for an existing unpaid Purchase Order to change one of the Chart of Account segments in the CCID string.

In this example, a Purchase Order is originally entered on 8/1/24 for $200. On 9/4/24 the Fund is changed as shown in the below table.

Accounting

PO ID	Budget Date	CCID	Amount	Accounting Requirements	Budget Requirements
101	08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200		61000001
101 CO1	09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$200	The resulting accounting entry should reverse the original CCID in the NEW period and restate using the new CCID in the new period.	The resulting budget entry should reverse the original CCID in the NEW period and restate using the new CCID in the new period.

The following section details the current accounting and budget impact for PO Change Orders:

Current Functionality

PO ID	Budget Date	CCID	Amount	Accounting Created	Budget Updates
101	04/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200
101 CO1	09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$200	Original PO is reversed in the original accounting period (8/1/24). Change Order is created in the new accounting period (9/4/24).	Original PO is reversed in the original budget period (Aug-24). Change Order is created in the new budget period (Sep-24).

The following lines are sent from Purchasing to SLA for the Change Order.

Accounting Event Lines

Event Type	Line Number	Accounting Date	CCID	Amount
Change Order Approved	1	08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
Change Order Approved	2	09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$200

The following budget updates are sent from Purchasing to XCC for the change order.

Budget Updates from Purchasing

Budget Date	Budget Segments	Amount
08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$200

The following shows the detailed solution for this use case.

Accounting Lines

Event Type	Line Number	Budget Date	CCID	Amount	Reversal Action	Reversal Amount
Change Order Approved	1	09/04/24 (New)	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200	Yes
Change Order Approved	2	09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$200	Yes

Accounting

Event Type	Journal Line Rule	Accounting Date	CCID	Debit	Credit	Comments
Change Order Approved	Allotments	09/04/24	P0698085X-A00-0-0-0-48010001-2024-2024-0-0	$200		Accounting Event 1
Change Order Approved	Unpaid Obligations	09/04/24	P0698085X-A00-0-0-0-4610001-2024-2024-0-0		$200
Change Order Approved	Allotments	09/04/24	P0698083X-A00-0-0-0-46100001-2024-2024-0-0	$200		Accounting Event 2
Change Order Approved	Unpaid Obligations	09/04/24	P0698083X-A00-0-0-0-4801001-2024-2024-0-0		$200

The following budget updates are sent from Purchasing to XCC for the change order:

Budget Transactions

Budget Date	Budget Segments	Amount
09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
09/04/24	P0698083X-A00-0-0-0-61000001-2024-2024-0-0	$200

Purchase Order Change Order Budget Date Change

This use case applies to unpaid purchase orders that need an updated budget date on one or more lines.

In this example, a purchase order is originally entered on 08/01/24 and subsequently the budget date needs to be updated to 09/04/24.

Purchase Orders

PO ID	Budget Date	CCID	Amount	Accounting Requirement	Budget Requirement
101	08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200
101 CO1	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200	No Impact	No Impact

The following section details the current accounting and budget impact for purchase order change orders:

Current Functionality

PO ID	Budget Date	CCID	Amount	Accounting Created	Budget Updates
101 CO1	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200	The original purchase order is reversed in the original accounting period of 08/01/24. The change order is created in the new accounting period of 09/04/24.	The original purchase order is reversed in the original budget period of August 2024. The change order is created in the new budget period of September 2024.

PO ID

Budget Date

CCID

Amount

Accounting Created

Budget Updates

101 CO1

09/04/24

P0698085X-A00-0-0-0-61000001-2024-2024-0-0

$200

The original purchase order is reversed in the original accounting period of 08/01/24.

The change order is created in the new accounting period of 09/04/24.

The original purchase order is reversed in the original budget period of August 2024.

The change order is created in the new budget period of September 2024.

The following lines are sent from Purchasing to SLA for the change order.

Accounting Event Lines Created

Event Type	Line Number	Accounting Date	CCID	Amout
Change Order Approved	1	08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
Change Order Approved	2	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200

The following budget updates are sent from Purchasing to XCC for the Change Order:

Budget Updates from Purchasing

Budget Date	Budget Segments	Amount
08/01/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200

The following shows the detailed solution for this use case:

Accounting Lines Created

Event Type	Line Number	Budget Date	CCID	Amount	Reversal Action	Reversal Amount
Change Order Approved	1	09/04/24 (New)	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200	No
Change Order Approved	2	09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200	Yes	$200

Accounting Created

As part of the U.S. Federal Year End Close process, all open purchase orders that are not in a canceled TAS must have PO Line Budget Date rolled to a date in the new fiscal year. Following are the requirements for purchase orders carried forward or rolled over at fiscal year end:

Accounting: Purchase orders carried forward to the next fiscal year should have no accounting impact.
Budget: Purchase orders carried forward to the next fiscal year should not update Funds Available or Budget in the current or new fiscal year.

Purchase orders that are in a canceled TAS must be finally closed and the money returned to the budget, for example:

A purchase order is created in the current year funding, using a multi-year TAS. At the end of the fiscal year the budget date must be updated from the original budget date, 09/03/2020 to a budget date in the new fiscal year, 10/01/2020. The budget remains unchanged and no accounting is generated.

The following budget updates are sent from Purchasing to XCC for the change order:

Budget Transactions Created

Budget Date	Budget Segments	Amount
09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$-200
09/04/24	P0698085X-A00-0-0-0-61000001-2024-2024-0-0	$200