Established in 2005, the Office of Management and Budget is governed by the state government of Delaware. The office manages various state assets, including financial, human and capital resources. It also provides land use planning services through the Office of State Planning Coordination. The Office of Management and Budget additionally manages state facilities and oversees the demolition, renovation and new construction of various buildings. The office operates a contracting unit that provides services for state agencies, school districts, municipalities, volunteer fire companies and political subdivisions. Its human resource management division offers work force planning, classification, compensation and employment services. The Office of Management and Budget s staff provides in-house and on-site counseling services for small- and medium- sized businesses. It also offers pension and employee benefit programs.