Your customer has enabled budgetary and encumbrance controls at the requisition level

Question No: 3

Your customer has enabled budgetary and encumbrance controls at the requisition level. You have a purchase order for $1,000 USD, which is fully reserved and has one invoice for $600 USD. When the purchase order is matched through the final match process, the purchase order is closed for further invoicing. What happens to the remaining $400 USD?

A. $400 USD will be added back to available funds

B. $400USD will be expired and not available for use.

C. Invoice type will have less funds available by $400 USD.

D. Manual encumbrance journal needs to be entered In General Ledger to release the budget amount of $400 USD.

E. Only obligation type will have $400 USD funds available.

Answer : A

Reference:

What happens to the available funds when I perform a final match on a purchase order that requires budgetary control?

The purchase order is finally closed, which releases funds for the quantities that aren't received or invoiced.

For example, if a purchase order for 1,000 USD has only one invoice for 600 USD, the final closing of the purchase order releases the 400 USD from the purchase order and adds it to the available funds.

https://docs.oracle.com/en/cloud/saas/financials/r13-update17d/fappp/invoices.html#FAPPP1326380