The Program Budget Accounting System (PBAS) is used by the DoD to control and distribute funds from the department level to the 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.