The Bureau of Budget Analysis directs and oversees the commonwealth’s operating and capital budget process. It provides direction for the development of agency budget requests; reviews the annual agency budget requests; and prepares the budget document and its supporting information. After the budget is enacted by the General Assembly, the bureau reviews agency spending plans or rebudgets and approves allocations, establishes agency complement levels, and monitors agency expenditures and program developments. It also reviews and coordinates the implementation of capital budget projects throughout the year, analyzes the federal budget, and oversees the appropriation and expenditure of federal funds in Pennsylvania. The bureau provides information technology (IT) support to all aspects of the budget process and all bureaus within the Governor’s Budget Office and develops applications for agency budget management and monitoring.