Final answer:
The separation of payer and decider involves facilitating communication, detailed reporting of allocations, and restricting the swiftness or ability to fast track certain expenditures.
Step-by-step explanation:
The separation of payer and decider involves several elements: A, B, and C. A is to facilitate communication between the government and the taxpayers, where the budget process may require open hearings before allocations are cast in law. B is detailed reporting of allocations to assure citizens that their money is being spent as illustrated by the budget. C is the restriction of budget processes to prevent officials from fast-tracking certain expenditures. Therefore, option E, A, B, and C is the correct answer for this question.