The Project & User Management, Accounting (PUMA) department of HLRS has different obligations within HLRS. In the service area, it is handling all issues connected with user access to the supercomputer systems of HLRS. This spans from user management like providing user accounts and running the user management interface to accounting & budgeting for federal projects or billing for industry. A second service pillar is the responsibility for the data management systems of the center. They are planned, deployed and operated by the group. In addition, the operational activities of HLRS within the PRACE projects are coordinated. Furthermore, the members of PUMA are active in different research fields. Main topics are the future of HPC storage and questions of HPC I/O as well as midterm and long term data storage and archiving, especially connected with HPC and Big Volume Data.