Search Results psb_budget_revision_accounts




Overview
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Overview

The table PSB_BUDGET_REVISION_ACCOUNTS is a core data object within the Oracle E-Business Suite (EBS) module Public Sector Budgeting (PSB), which is designated as obsolete in the provided metadata for versions 12.1.1 and 12.2.2. This table serves as the transactional ledger for budget revisions at the account level. Its primary role is to store the detailed accounting entries generated when a budget is formally revised, amended, or adjusted. Each record in this table represents a specific financial impact on a budget account, linking the high-level revision document to the granular general ledger account details. The table's existence is critical for maintaining a complete audit trail of all budgetary changes, enabling compliance, reporting, and historical analysis of budget execution within public sector or similarly regulated organizations.

Key Information Stored

Based on the provided ETRM metadata, the table's structure is centered on capturing the identity and lineage of each budget revision transaction. The primary key column, BUDGET_REVISION_ACCT_LINE_ID, uniquely identifies every account line created by a revision. While the full column list is not detailed in the excerpt, tables of this nature in PSB typically store essential attributes such as the general ledger account combination (e.g., CODE_COMBINATION_ID), the revision amount (often split into debit and credit or increase and decrease columns), the budget period, and the associated budget revision header identifier. The foreign key relationship indicates that these account lines are children of records in the PSB_BUDGET_REVISION_LINES table, which in turn roll up to a PSB_BUDGET_REVISIONS header.

Common Use Cases and Queries

The primary use case for this table is generating detailed audit reports on budget revisions. Financial controllers and auditors would query this table to answer questions about what specific accounts were adjusted, by whom, and by what amount during a specific fiscal period. A typical analytical query would join this table to PSB_BUDGET_REVISION_LINES and PSB_BUDGET_REVISIONS to get header information, and to GL_CODE_COMBINATIONS to translate account IDs into meaningful segment values. For example, a report to show all account-level impacts for a given revision ID would follow this pattern:

  • SELECT br.revision_num, brl.line_num, bra.*, gcc.segment1, gcc.segment2
  • FROM psb_budget_revision_accounts bra,
  • psb_budget_revision_lines brl,
  • psb_budget_revisions br,
  • gl_code_combinations gcc
  • WHERE bra.budget_revision_id = brl.budget_revision_id
  • AND brl.budget_revision_id = br.budget_revision_id
  • AND bra.code_combination_id = gcc.code_combination_id
  • AND br.revision_num = 'REV-10001';

It is crucial to note the metadata states "Not implemented in this database," suggesting that in many deployments, this specific table may not contain live data, potentially superseded by other structures or the module's obsolete status.

Related Objects

PSB_BUDGET_REVISION_ACCOUNTS sits within a hierarchy of budget revision objects. As per the foreign key definition, it has a direct parent-child relationship with the PSB_BUDGET_REVISION_LINES table, using the BUDGET_REVISION_ID as the link. The PSB_BUDGET_REVISION_LINES table then references the master header table, PSB_BUDGET_REVISIONS. For reporting and data integrity, this table would also relate to foundational EBS financial tables, most importantly GL_CODE_COMBINATIONS to resolve account details and GL_PERIODS to align with accounting calendars. Given the module's obsolete status, integration with later Budgetary Control or General Ledger functionality may involve other interfaces or tables not specified in this metadata.