Budgeters' Views of State Performance-Budgeting Systems: Distinctions across BranchesGiven that a majority of states have had some sort of performance-budgeting initiative on the books for several years, how has implementation of such reform progressed? To answer this question, we surveyed legislative and executive budgeters from the 50 states, asking them for their impressions of performance-budgeting implementation in their state. Specifically, we asked these budget officers about the reasons for introducing performance budgeting in their state; the types of activities required of their system; responsible oversight bodies; extent of application across state agencies and departments; and perceived levels of effectiveness and problems experienced with implementation of the budget reform. Our findings indicate that implementation of performance-based budgeting systems is proceeding slowly. While there are some benefits to highlight, results show that implementing performance budgeting is not without problems-perhaps the greatest being differing perceptions of use and success among budget players, particularly across branches of government. Julia E. Melkers is an associate professor of public administration at the Andrew Young School of Policy Studies, Georgia State University. Her teaching and research interests are performance measurement, public management, and science-and technology-based economic development. She has worked with several governmental organizations in the areas of performance assessment and performance-measurement development. Email: jmelkers@gsu.edu.Katherine G. Willoughby is an associate professor of public administration at the Andrew Young School of Policy Studies, Georgia State University. Her teaching and research interests are public budgeting, financial management, and policy analysis. She has conducted extensive research in the area of state government budget process, specifically relating to the decisions of executive and legislative budgeters. She has also worked with a number of governments and governmental organizations regarding technology, privacy, and government performance.