Take a look at the posting control details for M40.   There is likely a missing connection.   If everything looks good in the posting control details, check to see if any project connections exist or are missing.  

there is no Detail For M40 ( Control Type  for this Posting control is  AC1 “fixed Value” and the code part is  Account).

I Checked Project that is related to 100011712 Activity, in connections Tab, I see some connections with different object types such as “ Purchase Requisitions Line part” , “ Purchase Order Line Part” … and “General Ledger Voucher Row”, unfortunately I don't know anything about Project Module.

but when I search  in “General Ledger Voucher Row” object Types in Connections Tab ,  I cant find this voucher number 

I am not an expert in the project area.   If you cannot tie the referenced error notes to a specific action, procurement item or asset, you may need to enter a ticket with IFS.   I found this link for what may be a similar error:

Error in Project Connections Util Returns More Than One Row | IFS Community

thank you but that topic doesnt help.

in “system Parameters” View, I found a Parameter “Skip error of removing object connection during update GL Voucher” and then i Changed the Value Of It to “True”, ،this Solution Solved My Issue, but i would like to know why and when this error will be raised?