Entry is not allowed (due to & & and & &)

What causes this issue?

This entry would result in a structure containing the cost center and
person specified. However, the person has been previously assigned to a
controlling area or company code different from that of the cost
center, or the cost center is locked for primary posting.
None of the above cases allows this cost center to be assigned.

How to fix this error?

Check your entries. If the controlling area assignment or company code
assignment of the person is to be changed, you can do so using
Personnel Administration transactions.

Error message extract from SAP system. Copyright SAP SE.