Fourth, voting democracy is often considered as satisfying the conditions for citizen participation and voice in the design of decentralized systems, but in practice this may not be sufficient. Meaningful participation requires that citizens be informed and that their voices have impact where consequences are immediate. The legal/regulatory system needs to provide for, at minimum, full, timely and easily accessible public disclosure of resource allocation decisions - in budgets, in procurements, and in expenditure programs. An output/ outcome orientation to expenditure management would be even more desirable. Uganda is preparing to design and publish readily accessible budgets for all levels of government as part of an expenditure management reform program which emphasizes output/outcome orientation. In addition, there must be reliable, secure access by citizens to the means to enforce appropriate penalties for violations of rules.