Program Budget Allocation System.

James Willa ford, Systems Accountant and Chief, PBAS Team DFAS - Indianapolis

Edward Woelfel, Accountant, PBAS Team DFAS - Indiana polls

Anthony Vallone, Office of the Under Secretary of Defense (Comptroller)

John Frey, Office of the Assistant Secretary of the Navy (Financial Management and Comptroller)

Tom Fairbank, Office of the Assistant Secretary of the Army (Financial Management and Comptroller)

Of all the important topics at this year's PDI, one of the most important to Department of Defense (DoD) financial managers was the Program Budget Allocation System (PBAS). As we gathered for the presentation, we were invited to take a PBAS quiz-for example, Q: A cowboy rode into town on Friday. He left five days later on Friday. How can this be? A: His horse is named "Friday."

However, seriousness set in quickly with the introduction of Mr. Jim Willaford and his associate, Mr. Ed Woelfel. Also present were Messrs. Tony Vallone, Tom Fairbank, and John Frey. Together, these presenters represent 100 years of financial management experience.

PBAS Overview

Mr. Willaford's overview told us that PBAS was developed in the 1980s for the Army. PBAS consisted of four modules: Operations & Maintenance, Procurement, Research & Development, and Military Construction. It provided for real-time funds distribution, worldwide capability; and the all-important fiscal control. This latter feature allowed appropriation summary level reporting, integrated program and budget authority, eliminated "over-distribution" of funds, and precluded duplicate finding.

Today, PBAS-Army processes and controls sixteen accounts in the preceding categories plus Military Pay, five Office of the Secretary of Defense (OSD) counts, and five miscellaneous accounts. There are 5000 users at 1100 sites worldwide controlling $196 billion. There are approximately 95,000 funding transactions annually, some of which go back for five years.

PBAS is the official funds distribution system for OSD, Department of the Army, and portions of the Department of the Navy Within PBAS funds distribution is the process of recording control values; issuing funding within OSD, Army, and Navy fiscal organizations; and controlling and reprogramming. It runs on the UNISYS Clear Path mainframe at the Defense Information Systems Agency (DISA) Defense Enterprise Computer Center (DECC) at Hill MB, Utah.

The process starts when the President signs an appropriations bill into law. PBAS tracks those appropriations through Office of Management and Budget (OMB) apportionments, Department of the Treasury warrants, and DoD program releases. Funding documents are then issued to many levels of command and eventually to installations around the world. Within the processes, reprogramming keys are set, floors and ceilings are established, program vs. budget authority is identified, withdrawal concurrences can be made, and pending actions restrictions are input.

Mr. Frey quickly pointed out that PBAS is a vehicle to get the Navy to unqualified audit opinions of Department of the Navy financial statements. Another objective is to implement systems that meet Navy requirements with minimum additional workload. PBAS does that.

Mr. Frey stated that the Department of the Navy began using PBAS in FY 1998. Initialization of active prior year accounts was completed in March 2000. PBAS links financial controls with departmental accounting systems. Its controls reflect apportionment of enacted appropriations, rescissions, and transfers.

The Commandant of the Marine Corps suballocates funds through the Standard Accounting/Budget Reporting System (SABRS). The Chief of Naval Operations (CNO) and Chief of Naval Research (CNR) suballocate their funds through PBAS. Reprogramming actions are passed to the major claimants, to the greatest extent possible.

Navy module enhancements include modifying quarterly edits, creating headquarters reports, creating suballocation interfaces, modifying release/withdrawal actions (to include reserves), and creating headquarters distribution, reprogramming, and the FAD process. Some of these have been completed.

(Note: PBAS received an award from the U S. Navy.)

For OSD, Mr. Vallone noted that prior to PBAS, the total resource picture was impossible. There were many homegrown systems not communicating with each other. OSD started in FY 1997, with JCS, SOCOM, and DARPA leading the way. PBAS continues to evolve within OSD.

OSD's PBAS handles 121 appropriation accounts including health, operation and maintenance, base realignment and closure, and military construction. Over $155 billion, plus reimbursable authority; are distributed through PBAS.

Some fixture items: revolving funds, discrete code fields, flexible levels, online query; and providing for PBAS feeds into the accounting systems. It is desired that all OSD users be connected to PBAS. A concern is that PBAS funding documents are not reaching the using activity; "We need to stop paper," Mr. Vallone stated.

What's upcoming? For OSD, flexible levels and flexible programs. For Navy, Level 2 to Level 3 distribution. For everyone, open systems architecture, graphic user interfaces, ad hoc queries, and flexible levels available for FY 2001. Variable dollar amounts and improved screen displays are available now.

PBAS, unlike other systems, is not a legacy system, and you can see why; Under Mr. Willaford's leadership, PBAS continues to do for all customers what it did for years for the Army. That includes such improvements as eliminating paper several years ago and instituting an online archival process to replace the obsolete technology of microfiche.

Beginning October 1,2000, Telnet will not be supported as a PBAS access method--the Internet will be the preferred method. (Note: Telnet users should call Mr. Bill Cameron at DSN 699-1551/Cml 317-510-1551 to setup another access method)

Training in PBAS is projected to include competency-based training for current users. The team is working with a contractor to develop classroom training for new users. Additional PBAS information is located at http://dfas4dod.dfas.mil/systems/pbas/. The Army manual is located at www.asafm.army.mil/pubs/37_100/fy2000/37-100-2000.htm. OSD users can view the manual at www.asafm.army.mil/pubs/dfas-in/709701/709701.htm.

Before closing, Mr. Woelfel and Mr. Willaford provided a short online demonstration of some PBAS changes in the works.

Another place we'll see PBAS is in the ASMC Certified Defense Financial Manager (CDFM) examinations. So it is entirely appropriate that all financial managers become knowledgeable of PBAS and the services it provides.

The PBAS ream continues to have fun, but they are dead serious when it comes to providing reliable, flexible, authoritative, and value-added products to all users DoD-wide.

Jim Naff is assigned to the Defense Information Systems Agency Defense Enterprise Computer Center Detachment in Indianapolis, IN in direct support of DFAS-IN. He received a bachelor of business administration degree with a major in accounting from Texas Tech University. He has held various positions during his 35-year career in IT. He retired from the Army with over 26 years of service. He is an active member of the Association of Government Accountants and of the Indianapolis Chapter of ASMC.