Hi Krishna,
If "no customisation" means to still allow normal configuration in config tables meant for customers to change:
Just create a new subtype, e.g. 9000, for IT0027 (probably cleaner than o
in OM) so that this subtype does not affect any actual posting, but BI can use that info
If "no customisation" is to rule out all configuration, you have a much bigger problem: someone important enough to make fundamental decisions about how to use SAP HCM doesn't have a clue what SAP HCM (or "configuration") actually is and would need to be educated with the help of another, more knowledgable, manager of his level.
Kind regards
Sven