The new year budget is fewer COA segments from the last year budget

Summary

Is there any problem when The new year budget is fewer COA segments from the last year budget,

Content

is there any problem when The new year budget is fewer COA segments from the last year budget,

as the last 2 segments of our COA are future (not used) 

and when we included them in our budget last year it was useless, 

so we decided this year  not to choose them 

is there any problem with that?

and what about the OTBI reports we did last year, do we need to build the reports again to fit the new budget structure?