... essential.Transparency and accountability require that decisions, together with their basis andthe results and the costs, be accessible, clear and communicated to the wider community.Transparency also ... does notadvocate a particular mechanism. It does, however, advocate that each country try to understand how its particular institutional arrangements impact on budgetary outcomes.The approach ... reasons for decisions andthe results and costs of these decisions be accessible, clear and communicated to the widergeneral public. Transparency also means that decision makers should have all...