Migrating Budget Data at Fiscal Year End 
For customers wishing to migrate their budgeting data at the end of a fiscal year, SAP recommends that you carry out totals-based migration , in order to migrate the totals data of previous FB years. Note that in this case, budgeting data is migrated for reporting purposes only and therefore, it is sufficient to migrate only the budgeting totals.
BCS must be activated for your FM area and fiscal year before migration can begin.
Determine how you want to deal with your carryover documents .
Next, carry out the BCS migration activities specified in Customizing.
Finally, you must subsequently also migrate the updated budget totals to BCS in the last IMG activity Migrating Budgeting Totals .