PA Cost Audit – Oracle EBS SQL Report

Oracle E-Business Suite SQL report from the Enginatics Library powered by Blitz Report™. Oracle EBS module: Projects · all Projects reports

Overview

Project cost distribution lines transferred to GL showing DR/CR accounts, amounts, transfer status, and GL dates for audit and reconciliation purposes.

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Report Parameters

Operating Unit, Project, GL Date From, GL Date To, Period Name

Oracle EBS Tables Used

pa_cost_distribution_lines_all, pa_expenditure_items_all, pa_expenditures_all, pa_projects_all, pa_tasks, gl_code_combinations_kfv, hr_all_organization_units_vl, per_people_x, mo_glob_org_access_tmp, dual

Report Categories

Enginatics

PA Supplier Invoice Audit, WIP Account Distribution, AP Expense Report Upload, PA Project Subledger Detail by Expenditure Type, PA Project Expenditure Items with WIP and INV Detail, PA Employee Activity By Organization, GL Account Analysis, AP Distribution Set Listing, GL Account Distribution Analysis

Running This SQL Without Blitz Report

The SQL source can be run in any SQL client. Some Oracle EBS SQL reports in this library use functions from the utility package xxen_util – install it first. Blitz Report™ adds parameters, Excel output with pivots, scheduling and security on top.

Download & Import Options

Resource Link
Excel Example Output PA Cost Audit 23-Mar-2026 121933.xlsx
Blitz Report™ XML Import PA_Cost_Audit.xml
SQL Source PA Cost Audit.sql
Full Report on Enginatics www.enginatics.com/reports/pa-cost-audit/

Case Study & Technical Analysis: PA Cost Audit

Executive Summary

The PA Cost Audit report lists Oracle Projects cost distribution lines that have been transferred, or are awaiting transfer, to the General Ledger. For each line it shows the debit and credit accounts, the amount, the transfer status, the GL date and the PA period, together with the expenditure item, expenditure and the person who incurred the cost. Project accountants and controllers use it to audit project costs in the ledger and to reconcile project cost totals with GL postings at period close. It is an audit and reconciliation view of the cost side of Projects accounting.

Business Challenge

The Solution

Technical Architecture (High Level)

Primary Tables

Logical Relationships

  1. PA_COST_DISTRIBUTION_LINES_ALL is restricted to the raw cost line type and joined to PA_EXPENDITURE_ITEMS_ALL on the expenditure item ID.
  2. The expenditure item is joined to PA_EXPENDITURES_ALL on the expenditure ID, and to PA_PROJECTS_ALL and PA_TASKS on project and task.
  3. The debit and credit combination IDs of each line are outer joined to GL_CODE_COMBINATIONS_KFV, once for each account.
  4. The project’s operating unit is joined to HR_ALL_ORGANIZATION_UNITS_VL, and the incurring person is outer joined to PER_PEOPLE_X.
  5. The result is ordered by operating unit, project number, task number, expenditure item date and distribution line number.

Parameters & Filtering

Performance & Optimization

FAQ

Q: How do I see which project costs have not yet been transferred to the GL? A: Use the transfer status column in the output. Lines still awaiting transfer carry their pending status, and the GL Date and Period Name parameters narrow the range. Q: Which accounts are shown for each cost line? A: Each line shows its debit account and its credit account, read from the distribution line’s debit and credit code combinations. Q: Who incurred a cost shown in this report? A: The incurring employee’s name and number are shown from the expenditure header, where the person is recorded.

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