The Bureau of Planning and Management provides operational support to Comptroller Operations bureaus through strategic planning; budget development and monitoring; calculation, billing, and collection of service fees; communications planning and development; workplace environment management; and administrative and human resources support.  The bureau coordinates the development of commonwealth-wide accounting, auditing, payroll, travel, and financial management policies and provides training to commonwealth agencies on these and other professional development topics.  Additionally, Planning and Management has a central role in the Office of the Budget’s information technology (IT), records management, and Continuity of Operations (COOP) strategies, housing the agency’s IT coordinator, open records office and records coordinator, and COOP program manager.