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The FV_BUDGET_LEVELS table in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 is a critical component of the Federal Financials module, specifically designed to support budgeting functionalities for government and public sector entities. This table stores hierarchical budget level definitions, which are essential for enforcing budgetary controls, tracking appropriations, and ensuring compliance with fiscal regulations. Below is a detailed analysis of its structure, purpose, and integration within Oracle EBS.

Purpose and Functional Overview

The FV_BUDGET_LEVELS table defines the hierarchical structure of budget levels used in federal financial management. Budget levels represent tiers of authority (e.g., agency, department, program) and determine how funds are allocated, reserved, and expended. This table enables organizations to:
  • Enforce Budgetary Controls: Restrict spending based on predefined thresholds at each level.
  • Track Appropriations: Align expenditures with legislative appropriations.
  • Support Fund Accounting: Manage multiple funding sources (e.g., grants, taxes) with distinct rules.
  • Generate Reports: Facilitate compliance with standards like the U.S. Government's Treasury Financial Manual (TFM).

Table Structure and Key Columns

The FV_BUDGET_LEVELS table includes the following critical columns:
Column Name Data Type Description
BUDGET_LEVEL_ID NUMBER Primary key, uniquely identifying each budget level.
NAME VARCHAR2 Descriptive name of the budget level (e.g., "Agency" or "Program").
PARENT_LEVEL_ID NUMBER References the parent budget level, establishing hierarchy.
SEGMENT_NUM NUMBER Defines the position of the segment in the budget string.
ENABLED_FLAG VARCHAR2(1) Indicates whether the level is active (Y/N).
START_DATE DATE Effective start date of the budget level.
END_DATE DATE Optional end date for deactivating the level.

Integration with Oracle EBS Modules

The FV_BUDGET_LEVELS table integrates with several Oracle EBS modules:
  • General Ledger (GL): Budget levels are mapped to accounting flexfields to enforce controls during journal entry.
  • Purchasing (PO) and Payables (AP): Validates commitments and obligations against budget thresholds.
  • Federal Financials (FV): Supports fund distribution, budgetary accounting, and reporting features like SFIS and FACTS I/II.

Technical Considerations

  1. Data Population: Budget levels are typically configured during implementation via Oracle's Federal Financials setup forms.
  2. Security: Access is restricted via Oracle's role-based security model (e.g., "Federal Budget Administrator").
  3. Performance: Hierarchical queries (using CONNECT BY) may be used for reporting, requiring indexing on PARENT_LEVEL_ID.

Example Use Case

A federal agency defines a 4-level hierarchy: Agency → Bureau → Program → Project. Each level in FV_BUDGET_LEVELS is assigned a SEGMENT_NUM (1-4) and linked via PARENT_LEVEL_ID. When a purchase requisition is created, the system validates available funds at each level before approval.

Conclusion

The FV_BUDGET_LEVELS table is a foundational element for federal budgeting in Oracle EBS, enabling granular control over fund allocation and expenditure. Its hierarchical design ensures compliance with stringent government accounting standards while integrating seamlessly with core financial modules. Proper configuration and maintenance of this table are critical for organizations subject to federal fiscal regulations.