2 way match PO year end accrual and encumbrance

Dear Team,

 

We are using oracle R12.1.3 , GL options : budgetary control  and encumbrance enable with SLA methods Accrual encumbrance.We would like to know, how to handle year end accrual for 2 way matching PO where service received but not yet receive invoice

 

Please advise below two questions that would be highly appreciated,

 

1. Where we did not receive the invoice but service has been done for 2 way match PO?
2. Currently, unable to create the accrual actual JV that  get failed due to fund unavaliablility. PO has been encumbered full budget  as encumbrance (Buget $1000 and encumbrance $1000 Actual 0 and Fund avaliable 0)