PO-05: PO Period Close Readiness Diagnostic

The Oracle EBS Purchasing period close requires that the Purchasing and Receiving sub-ledgers reconcile cleanly to the General Ledger before the period can be closed. The key reconciliation is between the PO accruals — goods received but not yet invoiced (GRNI) — and the receiving account in the GL. When goods are received in Oracle Receiving, an accrual entry debits the inventory or expense account and credits the AP Accrual (GRNI) account. When the AP invoice is matched and posted, the GRNI account is relieved. At period close, any remaining balance in the GRNI account represents goods that have been received but not yet invoiced.

Clearing account reconciliation is the primary technical complexity. Oracle EBS maintains a perpetual accrual in the AP Accrual account (GRNI) — every receipt creates an entry, and every matched invoice creates the relief. When a receipt is entered but the corresponding AP invoice is never matched — because the supplier has not sent the invoice, or because the invoice is on hold — the GRNI balance grows. At period close, the accounting team must report on this balance and explain every aged item. PO-05 identifies all open GRNI items with their age and the reason the invoice has not cleared.

The second period-close requirement is that the Purchasing module period is closed before the GL period can close. The Purchasing period close runs the Purchasing Period-End Accruals process, which generates journal entries for any goods received but not invoiced as of period end, and then closes the period in PO_SYSTEM_PARAMETERS. If this process has not run, the GL close will report that the Purchasing subledger is still open.

PO-05 runs a complete PO period-close readiness diagnostic — open GRNI items with age and invoice status, Purchasing period status and accrual program completion, open PO encumbrances that will carry forward, unfinalised receipts in PENDING status, unmatched unordered receipts, and the PO accrual account balance reconciliation to GL.

════════════════════════════════════════════════════════════
  ORACLE EBS R12 — PO PERIOD CLOSE READINESS DIAGNOSTIC
════════════════════════════════════════════════════════════
  Period             : FEB-2026
  Operating Unit     : US Primary OU
  Case Number        : PO-524820
  Report Date        : 25-FEB-2026 16:40:22
════════════════════════════════════════════════════════════

[ SECTION 1 — PURCHASING PERIOD STATUS ]    STATUS: ✗ FAIL
────────────────────────────────────────────────────────────
  PO Period          : FEB-2026 — OPEN — accrual program not yet run ✗
  ✗ FAIL: Purchasing period not closed — GL close will be blocked

[ SECTION 2 — OPEN GRNI ITEMS ]             STATUS: ⚠ WARNING
────────────────────────────────────────────────────────────
  Total GRNI Balance : $284,400 across 12 open items ⚠
  Items > 30 days    : 4 items — $92,100 — aged beyond 30 days
  Oldest Item        : PO-2026-003841 Line 2 — 45 days — $28,400

[ SECTION 3 — PENDING RECEIPTS ]            STATUS: ✓ PASS
────────────────────────────────────────────────────────────
  No PENDING receipts — all receipts finalized ✓

[ SECTION 4 — UNORDERED RECEIPTS ]          STATUS: ✗ FAIL
────────────────────────────────────────────────────────────
  ✗ 2 unmatched unordered receipts — must be matched before period close

[ SECTION 5 — OPEN ENCUMBRANCES ]           STATUS: ✓ PASS
────────────────────────────────────────────────────────────
  All open encumbrances are for open approved POs — carryforward expected ✓

════════════════════════════════════════════════════════════
  DIAGNOSTIC SUMMARY
════════════════════════════════════════════════════════════
  PERIOD CANNOT CLOSE — 2 blocking conditions
  1. Run Purchasing Period-End Accruals and close Purchasing period
  2. Match or reject 2 unordered receipts
  Advisory: 4 GRNI items aged > 30 days require management review
════════════════════════════════════════════════════════════

KB-PO-524820-001 · Script: PO-05

PO Period FEB-2026 Close — Accrual Not Run and 2 Unmatched Unordered Receipts

Module: Purchasing
Platform: EBS R12.2.10
Status: RESOLVED

Symptom

PO period FEB-2026 cannot close. Period-End Accruals program not yet run. 2 unmatched unordered receipts blocking period close. 4 GRNI items aged over 30 days flagged for management review ($92,100).

Root Cause

Period-End Accruals: program not submitted — not on the close checklist for the Purchasing team. Unordered receipts: 2 dock receipts for IT equipment received without PO reference on 20-FEB — IT procurement team has not yet matched to the correct POs.

Tables Affected

PO_SYSTEM_PARAMETERS — ACCRUE_ON_RECEIPT_FLAG, period status (FEB-2026 OPEN)
RCV_SHIPMENT_LINES — TRANSACTION_TYPE = UNORDERED, MATCH_FLAG = N (2 records)

Fix Applied

IT procurement matched 2 unordered receipts to correct POs. Period-End Accruals program run — $284,400 accrual generated and posted to GL. Purchasing period FEB-2026 closed. 4 aged GRNI items reported to Controller for vendor follow-up.

Prevention

Period-End Accruals added to Purchasing close checklist with mandatory submission before day-minus-1. Unordered receipt review SLA set to 5 business days. PO-05 should run at period day-minus-3.

Period-End Accruals Not Run

The most common PO close blocker. Purchasing period-end accruals generate the GRNI journal entries that reconcile the receiving sub-ledger to GL. Period cannot close until this program completes. PO-05 provides the exact submission parameters.

Blocking

Unmatched Unordered Receipts

Dock receipts entered without a PO reference — must be matched to a PO or rejected before the period closes. PO-05 identifies each unmatched receipt with the supplier and candidate PO lines.

Advisory

Aged GRNI Balance

Goods received over 30 days ago with no corresponding AP invoice. Indicates either a missing supplier invoice or a receipt that should be reversed. PO-05 produces the GRNI aging detail for the Controller's review.

Advisory

Pending Receipts at Period Close

Receipts initiated but not finalized — sitting in PENDING status. Cannot be reported in the period-end accrual until finalized. PO-05 identifies the receiver and the receipt date.

Table	Module	Purpose
RCV_RECEIVING_SUB_LEDGER	PO	Receiving sub-ledger — GRNI accrual entries
PO_SYSTEM_PARAMETERS	PO	Purchasing period status and accrual configuration
RCV_SHIPMENT_LINES	PO	Unordered receipts — match status
RCV_TRANSACTIONS	PO	Pending receipts — finalization status
GL_BC_PACKETS	GL	Open encumbrances — carryforward analysis
AP_INVOICES_ALL	AP	Invoices matched to PO — GRNI relief status
GL_BALANCES	GL	GRNI account balance — reconciliation target
PO_HEADERS_ALL	PO	PO authorization status for encumbrance analysis
GL_PERIOD_STATUSES	GL	GL period open/close status

Decision Framework

How Every Fix Decision Is Made

Before any data is modified in a production Oracle database, AP-01 walks through a four-stage decision process. Every condition identified by the diagnostic maps to exactly one resolution path.

First Option — Always

Can the front end fix this?

Oracle's own forms and concurrent programs are always the first option. If the condition can be corrected through Oracle's standard UI — a form, a concurrent program, a setup screen — that path is taken first. No consultant SQL required, no database risk, and the fix is fully supported by Oracle. The diagnostic identifies these conditions explicitly and states the exact front-end navigation path.

✓ Functional Fix

When Front End Is Not Available

Is a direct data fix safe to apply?

When the front-end path is unavailable or would require an unacceptable volume of manual steps, a direct fix is evaluated against explicit criteria. All of the following must be true before proceeding:

→The fix mirrors exactly what Oracle's own code would have done if the underlying condition were corrected

→All dependent tables have been identified and will be updated in the same transaction

→The fix is fully reversible — a single INSERT from the backup table restores the original state

→The environment patch level has been confirmed against the fix logic version

⚡ Direct Fix

Hard Stops — No Exceptions

Does this require Oracle Support?

Certain table areas are never touched directly, regardless of how well the underlying structure is understood. The diagnostic flags these conditions and generates the Service Request documentation:

✗XLA subledger tables — XLA_EVENTS, XLA_AE_HEADERS — incorrect changes corrupt the subledger audit trail in ways undetectable until period close fails or an auditor requests a reconciliation

✗Workflow engine tables — WF_ITEMS, WF_ITEM_ACTIVITY_STATUSES — ad-hoc DML can corrupt the workflow engine state instance-wide

✗Recurring conditions after a fix — indicates a code defect, not a data error. Documented and submitted as a Service Request with a reproducible test case

⚠ Oracle Support

For All Approved Direct Fixes

Backup → Execute → Verify → Document

A timestamped backup table is created and row-count verified before the first UPDATE fires. Explicit parameter confirmation is required — the script will not self-execute. After execution, a verification query confirms the expected state. A complete change record — rows affected, before and after values, database username, timestamp — is written to the FIX_BACKUP_REGISTRY and becomes the primary artifact in the knowledge base entry for this incident.

📋 Documented

Condition Identified	Resolution Path	Notes
Purchasing period not closed — accrual program not run	Functional First	Submit the Purchasing Period-End Accruals concurrent program, then close the period via Purchasing > Setup > Financials > Accounting > Control Purchasing Periods. PO-05 provides the exact program parameters.
Unmatched unordered receipts at period close	Functional First	Match unordered receipts via Purchasing > Receiving > Match Unordered Receipts. PO-05 identifies each unmatched receipt with the supplier, item, and candidate PO lines for the match.
Aged GRNI items — goods received but invoice not arrived	Functional First	Controller review of aged GRNI items. Options: follow up with supplier for invoice, reverse the receipt if goods were returned, or accrue the liability manually. PO-05 provides the GRNI aging detail.
PENDING receipts at period close	Functional First	Finalize pending receipts via Oracle Receiving. PO-05 identifies receipts in PENDING status and the receiving team member who initiated the receipt.
GRNI account out of balance vs GL accrual account	Direct Fix	PO-05 calculates the variance between RCV_RECEIVING_SUB_LEDGER and the GL GRNI account balance. Generates the reconciling journal with full backup and Controller authorization.
Open encumbrances on cancelled POs — phantom budget consumption	Direct Fix	PO-05 identifies cancelled POs with active GL_BC_PACKETS entries and generates the reversal with full backup. Pre-flight confirms PO CANCEL_FLAG = Y.
Purchasing period close errors — period close program failing	Functional First	Review the period close program output log. PO-05 identifies whether the failure is a data condition (unmatched receipts, open accruals) or a program error requiring Oracle Support.
Invoice not matched before period close — aging liability	Functional First	Match open invoices before the period closes to relieve the GRNI balance in the correct period. PO-05 identifies open AP invoices that reference PO lines with GRNI balances.

Safeguards

Nothing Executes Without a Safety Net

Before any data fix runs, the script verifies pre-flight conditions and creates a complete verified backup. If any check fails, the script aborts. There is no partial execution path.

Pre-Flight Checks — All Must Pass

✓

POSTED_FLAG = 'N'

Will not modify a posted transaction under any circumstances

✓

ACCOUNTING_EVENT_ID IS NULL

Will not modify rows with an active or pending XLA accounting event

✓

No active database lock

Checks V$LOCK — will not proceed if another session holds a lock on target rows

✓

CONS_BACKUP schema writable

Backup schema must be accessible before any DML is permitted

✓

Explicit confirmation required

Script outputs a confirmation prompt — DML does not execute until consultant enters the case number as the execution parameter

Backup Methodology

Before the first UPDATE fires, the script creates a complete copy of every row to be modified. Tables are named CONS_BACKUP.<TABLE>_<CASE#> and persist permanently after execution.

RCV_RECEIVING_SUB_LEDGER

PO_SYSTEM_PARAMETERS

GL_BC_PACKETS

Row count verified after backup creation. If backup fails for any reason the script aborts without executing any DML. Rollback is a single INSERT from the backup table. No reconstruction required.

PO-05 — Pre-Flight & Backup Verification

════════════════════════════════════════════════════════════
  PRE-FLIGHT SAFETY CHECK
════════════════════════════════════════════════════════════
  Period             : FEB-2026
  Operating Unit     : US Primary OU
  GRNI Balance       : $284,400 — 12 open items
  CONS_BACKUP Schema : Accessible ✓
  Session Lock Check : No locks on PO_SYSTEM_PARAMETERS ✓
────────────────────────────────────────────────────────────
  ALL PRE-FLIGHT CHECKS PASSED
════════════════════════════════════════════════════════════
  Creating : CONS_BACKUP.PO_SYSTEM_PARAMETERS_524820
  Rows     : 1 row backed up ✓
  Registry : FIX_BACKUP_REGISTRY — ID 6104 created ✓
────────────────────────────────────────────────────────────
  BACKUP COMPLETE — Run Period-End Accruals then close period
════════════════════════════════════════════════════════════
  Enter case number to confirm : 524820
  Confirmed.
════════════════════════════════════════════════════════════

Knowledge Base

Every Execution Produces a Record

The knowledge base article is generated automatically from the script's execution output. No manual documentation required. It becomes the institutional record — for the team, for auditors, and for every future engagement in the same environment.

Zero Manual Effort

Every field — environment, tables, before/after values, backup reference, root cause, prevention — is generated from actual execution output. Nothing is written by hand.

Patterns Surface Over Time

The first engagement produces findings. The third produces patterns. Recurring conditions that are invisible as individual incidents become obvious as knowledge base trends.

Survives Staff Turnover

The knowledge base is an institutional record of the Oracle environment. A new manager, a new DBA, or an external auditor can read exactly what happened, what was done, and what prevents recurrence.

KB-PO-524820-001

PO Period FEB-2026 Close — Accrual Not Run and 2 Unmatched Unordered Receipts

EBS R12.2.10 · Purchasing

● RESOLVED

Symptom

PO period FEB-2026 cannot close. Period-End Accruals program not yet run. 2 unmatched unordered receipts blocking period close. 4 GRNI items aged over 30 days flagged for management review ($92,100).

Root Cause

Tables

PO_SYSTEM_PARAMETERS — ACCRUE_ON_RECEIPT_FLAG, period status (FEB-2026 OPEN)
RCV_SHIPMENT_LINES — TRANSACTION_TYPE = UNORDERED, MATCH_FLAG = N (2 records)

Fix Applied

Prevention

Period-End Accruals added to Purchasing close checklist with mandatory submission before day-minus-1. Unordered receipt review SLA set to 5 business days. PO-05 should run at period day-minus-3.

R12 Guide (PDF)	Title & Chapter	Detail
120poug.pdf	Oracle Purchasing User's Guide — Ch. 9: Receipt Accruals	pp. 9-89 to 9-120: Uninvoiced receipts accrual process and AP/PO reconciliation
120poug.pdf	Oracle Purchasing User's Guide — Ch. 1: Controlling Purchasing Periods	pp. 1-80 to 1-82: Purchasing period control and period-end close sequence
120glug.pdf	Oracle General Ledger User's Guide — Period Close	PO encumbrance year-end carryforward and GL period close for purchasing

PO Period Close Readiness Diagnostic

Why This Fails — and What It Costs

What This Script Diagnoses

What the Report Looks Like

The Four-Layer Architecture in PO-05

Backup & Rollback for PO-05

Tables Backed Up — PO-05

Pre-Flight Safety Guards

FIX_BACKUP_REGISTRY Entry

Auto-Generated Knowledge Base Article

What This Script Finds

Period-End Accruals Not Run

Unmatched Unordered Receipts

Aged GRNI Balance

Pending Receipts at Period Close

Tables Examined

How Every Fix Decision Is Made

Nothing Executes Without a Safety Net

Every Execution Produces a Record

Oracle Documentation References

Ready to Resolve This in Your Environment?

Why This Fails — and What It Costs

What This Script Diagnoses

What the Report Looks Like

The Four-Layer Architecture in PO-05

Backup & Rollback for PO-05

Tables Backed Up — PO-05

Pre-Flight Safety Guards

FIX_BACKUP_REGISTRY Entry

Auto-Generated Knowledge Base Article

What This Script Finds

Period-End Accruals Not Run

Unmatched Unordered Receipts

Aged GRNI Balance

Pending Receipts at Period Close

Tables Examined

How Every Fix Decision Is Made

Nothing Executes Without a Safety Net

Every Execution Produces a Record

Oracle Documentation References

Related Diagnostic Scripts

Purchase Order Diagnostic

Encumbrance & Budgetary Control

AP Period Close Readiness

GL Period Close Readiness

Ready to Resolve This in Your Environment?