Participation must be voluntary, recognized by law, free or not subject to sanction or threat, and active. "(NEDA, 2011) Participation in public finance may require the creation of "new non-state spaces ... that would exist alongside established mechanisms of representative democracy." (Helmans, 2002) Accountabitity Accountability is directly related to human rights obligations. lt entails answering for one's actions and for the consequences of these actions, responding to those most affected by public decisions, actions and performance, and achieving human rights objectives and outcomes. lt comprises competence, effectiveness, efficiency, timely delivery of goods, services and resources supportive of the realization of human rights and a high degree of professionalism in public actions and performance. All actors of public finance are accountable: claimholders are accountable for responsibly exercising their human rights, by, among others, conscientiously observing the rights of others, paying taxes, exercising informed choices, etc.; duty bearers are accountable for mobilizing and using the maximum of available resources to progressively realize human rights, satisfying the minimum essential levels of human rights, avoiding retrogressive measures in public finance, etc.; and the private sector is accountable for complying with their human rights responsibilities, by among others, strictly adhering to Philippine laws, not engaging in corruption, avoiding all actions that result in corporate abuse, etc. Transparency "Transparency means that all public actions and decisions are visible, free from obscurity, unhidden, clear and distinct. Transparency requires that public documents, decisions, rules, regulations and processes are readily and freely accessible, contain complete information, are released on a timely basis, are written in easily understandable language and presented in people-friendly forms and media. Transparency allows claimholders and other actors to see openly into all activities of duty bearers." (NEDA, 2011) Transparency requires clear rules and procedures of public finance, availability and direct accessibility to high quality and complete information on fiscal policies, taxation and nontaxation revenues, the budget, and public debt, in a timely manner. Empowerment "Empowerment acknowledges and respects the people's capacity to think and act freely for and on their own behalf to create solutions to address their own problems, control their own destinies and fulfill their potential. Empowerment emphasizes people's efforts to realize their human rights and bring about the necessary changes to address their situation. Empowerment encourages people to exercise choice in the face of power relations and structures in society. Empowerment builds the capacity of people to engage in the decision making process." (NEDA, 2011) 35