I've just found the new function "Deactivate Account Assignment Elements in Controlling" (I may be out-of-date) in the below SPRO path of ECC6.0.
Public Sector Management> Funds Management Government> Budget Control System (BCS)> Budgeting> Basic Settings> Use of Master Data> Deactivate Account Assignment Elements in Controlling
I've read the help and tested, if deactivated.
1. CO Planning can be planed without FM Account Assginment
2. CO Repost Line Item & Manual Repost can be reposted without FM Account Assigment
However, in the help message, there is mentioned about Asset Accounting. I tested asset master creation without Fund & Functional Area. The asset master cannot be post acquisition (w/o F&FA). This is acceptable for me.
From the function name "Deactivate Account Assignment Elements in Controlling" is seem like the function related to CO only. What should I concern more, if I would like to deactviate Fund & Functional Area from this Configuration to support CO posting. (FYI : I didn't use Budget Period & Grant)