The Program Budget Accounting System (PBAS) is used by the DoD to control and distribute funds from the department level to the Defense Finance Accounting Service (DFAS) field sites. PBAS performs the funds distribution electronically by allowing the user to create the funding documents on the PBAS system and transmitting receipts. PBAS prevents over distribution of funds from occurring by the use of system controls which limits the amount of funds distributed to the amount loaded into the PBAS system by the appropriated sponsor. The PBAS system controls also prevent over distribution of funds by restricting the dollar amount of the funds reprogrammed to the threshold amount determined by congressional programming rules. PBAS currently distributes funds apportioned to Army, Air Force construction funds, civil works funds, and the Office of the Secretary (OSD) agencies allocation or sub-allocation of funds to the Assistant Secretary of the Arm for Financial Management or Army Activities.
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