Solution : https://service.sap.com/sap/support/notes/429225 (SAP Service marketplace login required)
Summary : 
      This SAP Note outlines the necessary technical steps for upgrading to SAP R/3 Enterprise Public Services Release 1.10 and is relevant for users of R/3 Enterprise with Funds Management component. It includes detailed steps on Customizing settings such as activating EA_PS, setting authorization checks, selecting account assignment elements, and configuring number ranges. Users with a source release below 4.5A need specific customizations prior to data migration. Always verify that the latest version of this note is used before upgrade due to ongoing updates.
Key words : 
public sector management / funds management government / funds management-specific postings / cash desk / close posting day / maintain summary key, public sector management / funds management government / closing operations / commitment closing operations / make settings, public sector management / funds management government / closing operations / commitment closing operations / create number range, rffmudx1 rfmxpr47 rffmkontt rffm_line_items_not_null rffmrp07 rffm_set_entry_date rffmccf_upg_transfer rffmconvpd rffmkfconv rffmfitabs_init rffmfgupgtol rfconvtp rffmrpazbu detailed information, public sector management / funds management government/ basic settings / activate global funds management functions, public sector management / funds management government / funds management-specific postings / earmarked funds, public sector management / funds management government / basic settings / activate authorization check, public sector management / funds management government / master data / allocations, public sector management / funds management government / actual, integrationpublic sector management / funds management government / actual
Related Notes : 
       
| 1082741 | Migration to ERP 6.0 (EA-PS 6.00) | 
| 977016 | FMIT: Missing totals records in Funds Management | 
| 890076 | RFFM_SET_ENTRY_DATE does not process any data | 
| 852241 | Commitments carryforward: FI documents not processed | 
| 827329 | Migration EA-PS 2.00 to ERP 5.0 (EA-PS 5.00) | 
| 757065 | RFFMCCF_UPG_TRANSFER terminates with short dump | 
| 756804 | Clear of new fields on table FMCCFD | 
| 737370 | Message FI 176 for payment matching | 
| 728326 | Program for filling of new field BSEG-FKBER_LONG | 
| 693951 | RFFMCHAT: Functional area only four-digit | 
| 684659 | FAQs about account assignment objects as of Release 4.70 | 
| 681822 | RFFMCCF_UPG_TRANSFER: FI031 in routine SET_FLG_CFB | 
| 669764 | FI-FM migration to R/3 Enterprise (4.7) EA-PS 2.00 | 
| 659086 | Use of fund and functional area in FM | 
| 653716 | Data conversion incomplete due to RFFMCCF_UPG_TRANSFER | 
| 651582 | Error in RFFMCCF_UPG_TRANSFER | 
| 648008 | AVC executed though status management disallows it | 
| 631219 | Document change moves level number | 
| 625262 | Use of fund and functional area in CO | 
| 623595 | Problem in funds center sarch help after 4.62/4.7 upgrade | 
| 619071 | Performance conversion prgm RFFMKONTT - parallel processing | 
| 599987 | Wrong enhancement category FMXCI_CUS, FMXPP_CUS, FMXPG_CUS | 
| 599460 | RFFMKONTT runtime too long | 
| 591573 | Cancel the update of sales order in FM | 
| 563646 | Upgrade program for federal document to doc. tolerance | 
| 561962 | Error AA025 when creating an asset subnumber | 
| 557846 | Account assignment and reposting: RFFMRP07 | 
| 557468 | Correction for RFFMRP07 (II) | 
| 554378 | Incorrect commitment item conversion via report RFFMKONTT | 
| 549204 | Correction for RFFMRP07 | 
| 544035 | Public Sector Management functions not in menu and IMG | 
| 542484 | Improved performance RFFM_LINE_ITEMS_NOT_NULL | 
| 536040 | IS-PS: Upgrade to SAP R/3 Enterprise / SAP ECC | 
| 533348 | Add-ons integrated into R/3 Enterprise (Core 470/Ext. 110) | 
| 520965 | Release restrictions R/3 Enterprise 4.70 / 1.10 Add-Ons | 
| 513536 | Add. information on upgrade to SAP R/3 Enterprise Core 4.70 | 
| 491818 | Postprocessing program RFFMCCF_UPG_TRANSFER | 
| 447805 | Field changes to SAP R/3 Enterprise Public Services 1.10 | 
| 429222 | Upgrade from IS-PS to SAP R/3 Enterprise Public Service 1.10 | 
| 403150 | Report conversion from LDB F1F to FMF | 
| 401717 | Additional info on upgrading to SAP Web AS 6.10 (Basis) | 
| 101778 | Conversion of FM data structures as of Version 4.5A | 
| 52261 | EBS027 for object type 'Commitment mgmt/Funds mgmt' |