Budgetary Control Disabled and POs not closed after fully invoiced and paid

Hi Gurus,

I have a question about our setup. We have the following scenario

-Budgetary control is disbaled at our Ledger.

-SLAM is Standard Accrual

-2-Way matching

-Online accrual for inventory items and period end accrual for expense items

-POs do not close after matching them to an invoice.

Now, what are the risk we are risk involved in our setup? What are the possible issues we may have with AP-PO accrual reconciliation process? What is the best practice to mitigate reconciliation gaps.

Thanks for your input

Vit