Ghana has recorded a sharp drop in budget transparency, according to the 2025 Open Budget Survey published by the International Budget Partnership (IBP).
The latest report shows that Ghana’s transparency score fell from 46 per cent in 2023 to 22 per cent in 2025. The decline places the country far below the Sub-Saharan African average of 38 per cent.
The survey warns that reduced transparency makes it harder for citizens and civil society groups to understand how public funds are used. It also limits their ability to hold government institutions accountable for spending decisions.
The Open Budget Survey assesses budget openness in 82 countries and remains the world’s leading independent review of government budget practices.
Researchers compiled the 2025 findings through expert assessments, peer reviews and standardised evaluation methods.
Although Ghana’s transparency score weakened, the country made modest progress in other areas. Public participation improved from 17 per cent in 2023 to 22 per cent in 2025.
Oversight by state institutions also strengthened, with Ghana’s score rising from 28 per cent to 33 per cent over the same period.
The report links the decline in transparency to delays in publishing important budget documents. These include the Executive’s Budget Proposal and the Citizens’ Budget. Researchers also highlighted the irregular publication of In-Year Reports.
“For Ghana, the report highlights a delay in publishing the Executive’s Budget Proposal and Citizens’ Budget online, and the inconsistent release of the In-Year Reports,” the survey noted.
The assessment found that government institutions organised some public consultations and audit-related engagements. However, citizens still have limited opportunities to influence budget decisions.
“The opportunities for public participation remain limited as citizens and civil society groups are largely excluded from budget hearings and monitoring,” the report stated.
The survey also noted improvements in audit oversight but said broader fiscal accountability remains weak.
According to the report, Ghana lacks an independent fiscal institution that can provide objective and non-partisan analysis of public finances.
It also raised concerns about Parliament’s ability to effectively scrutinise budget preparation and implementation.
To improve performance, the report recommends that the government publish all major budget documents online and within the required timelines.
It also urges Parliament to expand budget hearings and allow greater involvement from civil society organisations, underrepresented groups and the general public.
In addition, the survey calls for stronger mechanisms that enable citizens to track how budgets are implemented.
It also recommends the creation of an independent fiscal institution to support transparent and evidence-based financial oversight.
Meanwhile, SEND Ghana, a policy research and advocacy organisation that promotes good governance and gender equality, says it will continue working with the International Budget Partnership to support reforms aimed at strengthening fiscal accountability and improving budget transparency in Ghana.
