Budgets vs Actuals without Enabled Budgetary control or encumbrance accounting

Summary:

I read below note from docs.oracle and trying to understand how can we report Budget Vs actuals without enabling Budgetary control setup? is there any way to create Budget Journals in Oracle GL?

Note: If your requirement is budget and actual reporting using General Ledger, then you don't need Budgetary Control or Encumbrance Accounting. You just need General Ledger.

Content (required):

https://docs.oracle.com/en/cloud/saas/financials/23a/faups/implementation-options.html#s20080768

Version (include the version you are using, if applicable):

23a

Code Snippet (add any code snippets that support your topic, if applicable):