Search Results budget_expenditure

Overview

IGW_BUDGET_EXPENDITURES_V is an Oracle E-Business Suite (EBS) reporting view owned by the APPS schema. It presents a consolidated list of budget expenditure values derived from Grants and Proposal (IGW) expenditure category and expenditure type definitions. The view is primarily used by Oracle Grants Management and related budgeting modules to populate expenditure selection lists and lookups in grant budgeting, award management, and budget entry forms and reports.

The defining characteristic of this view is that it exposes both expenditure categories and expenditure types as a single uniform "budget expenditure" set, distinguished by the EXPENDITURE_CATEGORY_FLAG column. This design allows downstream budget and award functionality to reference either a category or a specific expenditure type through a common interface, without requiring separate code paths or lookup sources.

Underlying Base Objects

The view text is documented as a UNION of two branches:

• The first branch selects from IGW_EXPENDITURE_CATEGORIES_V, projecting each expenditure category as a budget expenditure value.
• The second branch joins IGW_EXPENDITURE_TYPES_V (aliased ET) with IGW_EXPENDITURE_CATEGORIES_V (aliased EC) on the condition EC.EXPENDITURE_CATEGORY = ET.EXPENDITURE_CATEGORY, projecting each expenditure type as a budget expenditure value while inheriting attributes from its parent category.

Because the referenced objects are themselves views rather than base tables, the physical source of the data ultimately resides in the underlying IGW expenditure category and expenditure type base tables that back those views. The view therefore functions as a logical denormalization layer that joins category and type hierarchies at query time, rather than as an ETL-populated snapshot object. It is defined entirely through the view text; no base tables are documented as directly referenced by this object in the ETRM metadata.

Key Columns

• BUDGET_EXPENDITURE — The primary value exposed by the view. For the first branch this is the expenditure category; for the second branch it is the expenditure type.
• DESCRIPTION — Description of the expenditure category or expenditure type, taken from the corresponding source view.
• BUDGET_CATEGORY_CODE — The budget category code associated with the category (and, for expenditure types, inherited from the parent category in the second branch).
• EXPENDITURE_CATEGORY — The expenditure category value. For the category branch this equals the budget expenditure; for the type branch it reflects the parent category of the expenditure type.
• PARENT_CATEGORY — Populated as NULL for category rows and as ET.EXPENDITURE_CATEGORY for expenditure-type rows, thereby identifying the parent of each type entry.
• PERSONNEL_ATTACHED_FLAG — Indicates whether personnel can be attached to the expenditure category or type, sourced from the category view in both branches.
• EXPENDITURE_CATEGORY_FLAG — A discriminator column, hard-coded as 'Y' in the category branch and 'N' in the expenditure-type branch. This is the critical column for distinguishing the two row populations in a single query.
• START_DATE_ACTIVE and END_DATE_ACTIVE — Date-range columns indicating the active period of the expenditure category or type.

Common Use Cases and Queries

Typical usage includes populating budget expenditure LOVs, filtering available expenditures for budget entry, and reporting on grant expenditure structure. The EXPENDITURE_CATEGORY_FLAG is most often used to restrict results to categories only, types only, or to display a hierarchical listing.

To retrieve only expenditure categories (excluding types):

• SELECT budget_expenditure, description, parent_category FROM apps.igw_budget_expenditures_v WHERE expenditure_category_flag = 'Y';

To retrieve expenditure types together with their parent category:

• SELECT budget_expenditure, description, parent_category FROM apps.igw_budget_expenditures_v WHERE expenditure_category_flag = 'N';

To list all active budget expenditures grouped by budget category code:

• SELECT budget_category_code, budget_expenditure, expenditure_category_flag FROM apps.igw_budget_expenditures_v WHERE TRUNC(SYSDATE) BETWEEN start_date_active AND NVL(end_date_active, TRUNC(SYSDATE)+1) ORDER BY budget_category_code, expenditure_category_flag DESC, budget_expenditure;

Because the object is a view rather than a table, no DML is permitted against it; all access is read-only. Query performance depends on the efficiency of the underlying IGW expenditure category and type views, so filters on the flag, category, and date columns are recommended in production reports.