AP-PO Accrual Report Balance is not Matching with GL

Dear Experts,

AP-Po Accrual Reconciliation report balance is not matched with GL account Balance.

We identified that few transactions are not transferred to GL by executing the below SQl.

SELECT fa.application_short_name,

l.accounted_dr,

l.accounted_cr,

l.gl_sl_link_id,

l.gl_sl_link_table

FROM apps.xla_ae_headers h,

apps.xla_ae_lines l,

apps.fnd_application fa

WHERE h.ledger_id =:v_ledger_id

AND h.gl_transfer_status_code = 'Y'

AND h.balance_type_code = 'A'

AND h.ae_header_id = l.ae_header_id

AND l.gl_sl_link_table IN ('XLAJEL','RSL','APECL')