ABSTRACT
This article considers barriers and strategies for implementing performance budgeting in real-time application by a state-level government. The lessons learned from the State of New Jersey’s implementation of the Governor’s Performance Budgeting Initiative offer guidelines for public and nonprofit sector organizations attempting similar efforts. Data was gathered through a series of focus groups with key executive-level administrators. Observations and recommendations for enhancing and reenergizing current performance budgeting strategies for a state or agency are suggested.