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Overview

The view APPS.IGSBV_PRG_OFR_OPT_COST_CENTRES is a base database view delivered within the Oracle E-Business Suite Student System (IGS) product family. Its documented purpose is to expose the Cost Center Details associated with Program Offering Option Unit Set HESA (Higher Education Statistics Agency) records — specifically, the HESA Program Offering Option Unit Set Cost Center (POOUS CC) information. The "BV" prefix in the object name designates it as a base view, indicating that it serves as a foundational read-only layer that downstream reporting views, extract processes, and integration interfaces build upon rather than querying the underlying table directly.

The view is registered in the APPS schema and carries a VALID status in the ETRM metadata. Because its definition includes the clause WITH READ ONLY, the view is strictly non-updatable; it functions purely as a query surface for reporting and data extraction. This is characteristic of HESA statutory reporting objects in IGS, which are typically consumed by extracts that feed regulatory submissions rather than by transactional forms.

Underlying Base Objects

According to the documented view text, IGSBV_PRG_OFR_OPT_COST_CENTRES is defined over a single base table: IGS_HE_POOUS_CC_ALL. The aliasing convention in the view text (the alias POC applied to the driving table) confirms a one-to-one projection of columns from that table, with no joins, unions, or aggregation applied. The _ALL suffix on the base table conventionally denotes that it is an multi-organization (multi-org) enabled table in Oracle EBS, although the view text itself does not filter by organization — the filtering behaviour, if any, would be inherited from the operational context of the consuming process.

The ETRM 12.2.2 metadata records "none documented" for referenced base objects, but the view text embedded in the same documentation excerpt explicitly references IGS_HE_POOUS_CC_ALL as the sole source. The view therefore acts as a renaming and readability layer, converting cryptic base-table column names into business-friendly aliases (for example, COURSE_CD becomes PROGRAM_CODE, and COST_CENTRE becomes PROGRAM_COST_CENTRE).

Key Columns

The view exposes sixteen columns, of which the following are of principal business significance for HESA reporting:

• HESA_POOUS_CC_ID — Primary identifier for the Program Offering Option Unit Set Cost Center record.
• PROGRAM_CODE / PROGRAM_VERSION_NUMBER — The course code and curriculum version number identifying the program. Derived from COURSE_CD and CRV_VERSION_NUMBER.
• CALENDAR_TYPE, LOCATION_CODE, ATTENDANCE_MODE, ATTENDANCE_TYPE — The offering dimensions establishing which calendar, delivery location, and attendance characteristics apply.
• UNIT_SET_CODE / UNIT_SET_VERSION_NUMBER — The unit set (module set) and its version to which the cost center allocation relates.
• PROGRAM_COST_CENTRE — The cost center code assigned to the program offering option; this corresponds directly to the user's search term program_cost_centre.
• PROGRAM_SUBJECT — The subject classification associated with the cost center allocation.
• PROGRAM_COST_CENTRE_SUBJ_PROP — The proportion (typically a decimal fraction) of the cost center and subject split attributed to this record.
• CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_DATE — Standard Oracle EBS audit columns tracking record provenance.

Common Use Cases and Queries

The view is principally consumed by HESA statutory return extracts and by institutional reporting on cost center distribution across program offerings. A typical query retrieves all cost center allocations for a given program and calendar:

• SELECT program_code, program_version_number, calendar_type, unit_set_code, program_cost_centre, program_subject, program_cost_centre_subj_prop FROM apps.igsbv_prg_ofr_opt_cost_centres WHERE program_code = :p_program AND calendar_type = :p_cal;
• Aggregating proportion by cost centre: SELECT program_cost_centre, SUM(program_cost_centre_subj_prop) FROM apps.igsbv_prg_ofr_opt_cost_centres GROUP BY program_cost_centre;
• Auditing recently changed allocations: SELECT * FROM apps.igsbv_prg_ofr_opt_cost_centres WHERE last_update_date >= :p_since;

Because the view is read-only and projects a single table without joins, it performs efficiently and is safe to use directly in BI Publisher data templates, custom concurrent program extracts, and ad-hoc SQL. No DML should ever be attempted against it.