CST Miscellaneous Accrual Reconciliation

Description:

Imported from Concurrent Program Application: Bills of Material Source: Miscellaneous Accrual Reconciliation Report Short Name: CSTACRMI DB package:

Parameters

Operating Unit, Balancing Segment From, Balancing Segment To, Accrual Account, Date From, Date To, Minimum Amount, Maximum Amount, Item From, Item To, Invoice Number, Invoice Line, PO Number, PO Release, PO Line, PO Shipment, Transaction Type, Inventory Transaction Id, Sort By

Used tables

mtl_transaction_types, cst_reconciliation_codes, rcv_shipment_headers, rcv_transactions, mtl_system_items_vl, cst_misc_reconciliation, ap_invoices_all, ap_invoice_distributions_all, po_vendors, mtl_parameters, gl_code_combinations_kfv, po_distributions_all, po_line_locations_all, po_releases_all, po_lines_all, po_headers_all, mtl_material_transactions, cst_accrual_accounts, hr_all_organization_units, hr_organization_information, gl_sets_of_books, cmr

Categories

Enginatics

Related reports

CST AP and PO Accrual Reconciliation, CAC AP Accrual IR ISO Match Analysis

Dependencies

If you would like to try one of these Oracle EBS SQLs without having Blitz Report installed, note that some of the reports require functions from utility package xxen_util.

Example Report

CST Miscellaneous Accrual Reconciliation 14-Jul-2021 041456.xlsx

Report SQL

www.enginatics.com/reports/cst-miscellaneous-accrual-reconciliation/

Blitz Report™ import options

CST_Miscellaneous_Accrual_Reconciliation.xml

Case Study & Technical Analysis: CST Miscellaneous Accrual Reconciliation

1. Executive Summary

The CST Miscellaneous Accrual Reconciliation report is a specialized financial tool designed to reconcile Inventory Accrual Accounts for transactions that are not standard Purchase Order receipts. While the primary “AP and PO Accrual Reconciliation” report handles standard procurement, this report focuses on Inventory and Payables transactions that hit the accrual account but originate from other sources, such as:

• Consignment Inventory transactions.
• Internal Sales Orders (ISO) and Internal Requisitions (IR).
• Miscellaneous Receipts or Issues that impact the accrual account.
• AP Invoices matched to consignment or other non-standard PO lines.

This report is crucial for identifying “noise” in the accrual account that cannot be cleared by the standard PO matching process, ensuring the General Ledger (GL) balance is accurate at period end.

2. Business Context & Usage

2.1. Purpose

• Reconciliation: Matches inventory transactions (e.g., Consignment usage) with their corresponding AP invoices.
• Exception Handling: Identifies transactions that are stuck in the accrual account because they don’t fit the standard “PO Receipt -> AP Match” flow.
• Internal Orders: Helps reconcile the inter-org transfer accruals (though often handled by separate processes, they can appear here).
• Audit Trail: Provides a detailed listing of miscellaneous debits and credits to the accrual account.

2.2. Key Stakeholders

• Cost Accounting: To monitor consignment usage and inventory adjustments.
• Accounts Payable: To resolve invoice matching issues related to consignment or special procurement.
• Inventory Management: To track miscellaneous transactions affecting financial balances.

2.3. Process Flow

1. Inventory Transaction: A user performs a transaction (e.g., “Transfer to Regular” for consignment stock). This credits the Consignment Liability (Accrual) account.
2. AP Invoice: An invoice is created for the consumed consignment stock. This debits the Accrual account.
3. Accrual Load Run: The “Accrual Reconciliation Load Run” program populates the CST_MISC_RECONCILIATION table.
4. Report Generation: This report is run to view the unmatched or partially matched miscellaneous transactions.
5. Analysis: Users identify items that should have cleared or need manual write-off.

3. Technical Analysis

3.1. Data Sources & Tables

The report relies on the CST_MISC_RECONCILIATION table, which is populated by the Accrual Load program. It joins this data with standard inventory and AP tables.

• Core Reconciliation Table:
  • CST_MISC_RECONCILIATION (CMR): The primary table storing the reconciled and unreconciled miscellaneous transactions. It holds both the Inventory side and the AP side of the entries.
• Standard Subledger Tables:
  • Inventory: MTL_MATERIAL_TRANSACTIONS (MMT), MTL_SYSTEM_ITEMS_VL, MTL_PARAMETERS, MTL_TRANSACTION_TYPES.
  • Payables: AP_INVOICES_ALL, AP_INVOICE_DISTRIBUTIONS_ALL.
  • Purchasing: PO_VENDORS, PO_HEADERS_ALL, PO_LINES_ALL (linked via distributions if applicable).
  • GL: GL_CODE_COMBINATIONS.

3.2. Key Logic & Calculations

• Transaction Source:
  • The query determines the source based on INVOICE_DISTRIBUTION_ID.
  • If NULL, it is an Inventory transaction (INV).
  • If populated, it is an Accounts Payable transaction (AP).
• Transaction Type:
  • For Inventory: Derived from MTL_TRANSACTION_TYPES (e.g., “Consignment Logical Receive”).
  • For AP: Derived from CST_RECONCILIATION_CODES (e.g., “Invoice Price Variance”).
• Balances: Unlike the PO Accrual report which summarizes by PO distribution, this report is often more transactional, listing individual debits and credits to help users manually reconcile complex scenarios.

3.3. Parameters

• Operating Unit: Filters by the relevant financial entity.
• Balancing Segment / Accrual Account: Targets specific GL accounts.
• Date Range: Filters transactions by date (crucial for period-end analysis).
• Amount Min/Max: Helps filter for material discrepancies.
• Transaction Type: Allows focusing specifically on “Inventory” or “AP” side entries.
• Inventory Transaction Id: For investigating a specific material movement.

4. Common Issues & Troubleshooting

• Consignment Issues: The most common use case. If the “Transfer to Regular” transaction doesn’t match the AP invoice (due to price or quantity differences), it remains on this report.
• Timing Differences: Inventory transactions might happen in one period, while the invoice arrives in the next.
• Wrong Account: If a miscellaneous receipt was manually coded to the Accrual Account by mistake, it will appear here and likely never clear automatically.
• Load Program: Like the PO Accrual report, this depends entirely on the “Accrual Reconciliation Load Run” being up to date.

5. SQL Query Structure

The query uses a Common Table Expression (CTE) named cmr to prepare the data.

1. CTE cmr: Joins CST_MISC_RECONCILIATION with the necessary master data tables.
   • Logic: It uses DECODE statements to switch between Inventory and AP logic for fields like Transaction Type and UOM.
   • Joins: It links to MTL_MATERIAL_TRANSACTIONS to get the underlying inventory details (like rcv_transaction_id for receipt numbers).
2. Main Select: Selects from the cmr CTE.
   • Applies the user parameters (Date, Amount, Account).
   • Formats the output for the report (Excel/PDF).

This structure provides a unified view of disparate transaction types that share the common characteristic of hitting the Accrual Account outside the standard PO flow.

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