Budget distribution is always top down i.e., you manage budgets at IM position level and then distribute them to measure (IO,WBS etc) assigned to them.
If Investment program type is mentioned in the budget profile of the measure, then you can only provide budget to the top level WBS from IM alone and budgeting in PS is not allowed.
If the program type of IM program allows overall budget distribution (Check Box), even then you can porvide budget to top level WBS from IM alone. You can even set this Check Box of overall distribution at position level too.
If Budget annual distribution check box is not check, you can then distribute the budget from IM position to top level WBS and using CJ30 you can distribute the budgets anually over WBS elements.
Avialbility control at IM level is only passive as you can only compare the budgets and variance to actuals using reports, but that's not always the case in case of budgets at WBS.
For more details would suggest you to read IM budgeting help docmentation.
Regards
Sreenivas
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