Resumen: Previous literature indicates that the success of performance budgeting (PB) requires budget flexibility and the implementation of medium-term expenditure frameworks (MTEFs). This study focuses on the interlinkages between PB, MTEFs and budget flexibility in 34 OECD central governments. Most countries have adopted a medium-term perspective in the budget process, but budget flexibility is limited. The findings show that MTEFs, when implemented in the past, are positively associated with PB implementation. Countries which present a higher use of performance evaluations apply more intensified monitoring and public disclosure of organizational performance if ministries/agencies do not meet performance targets. Idioma: Inglés DOI: 10.1080/13876988.2018.1526492 Año: 2018 Publicado en: JOURNAL OF COMPARATIVE POLICY ANALYSIS 21, 4 (2018), 313-331 ISSN: 1387-6988 Factor impacto JCR: 1.963 (2018) Categ. JCR: PUBLIC ADMINISTRATION rank: 21 / 47 = 0.447 (2018) - Q2 - T2 Factor impacto SCIMAGO: 0.698 - Sociology and Political Science (Q1) - Public Administration (Q1)