An enhancement for Receipt Accrual functionality has been incorporated with 9.1 SCM Bundle #31 (Patch 18040117). The enhancement includes a new setting to enable non-inventory receipt accruals to bypass budget checking. Updated documentation on how to process receipts for goods purchased for inventory as well as non-inventory items is in Document 1909456.1 (PeopleSoft SCM: Purchasing Receipt Accrual).
This new feature was a request from enhancement Bug 18623755 (ENH – Inventory Federal Receipt Accrual Accounting), which was to ensure Inventory Federal receipt accrual accounting is supported. You can find a list of other enhancement and its related documentation in the SCM 9.1 Home Page (Document 878248.1).