Ghana has experienced a dramatic decline in budget transparency, with its score plummeting from 46 percent in 2023 to 22 percent in 2025, according to the latest Open Budget Survey released by the International Budget Partnership (IBP).
The West African nation now ranks significantly below the Sub-Saharan African average of 38 percent. This decline undermines citizens' ability to engage with government spending decisions and hold public institutions accountable for public resource management.
Survey Methodology and Scope
The 2025 Open Budget Survey covers 82 countries and represents the world's only independent, comparative, and fact-based assessment of budget openness. The International Budget Partnership conducted the evaluation through independent expert assessments, peer reviews, and standardized scoring methodologies.
The comprehensive assessment examines three critical areas: budget transparency, public participation, and oversight mechanisms. While Ghana's transparency score declined sharply, the country showed modest improvements in other areas.
Mixed Results Across Evaluation Categories
Despite the transparency setback, Ghana recorded improvements in public participation, with scores rising from 17 percent in 2023 to 22 percent in 2025. Budget oversight by state institutions also strengthened, increasing from 28 percent to 33 percent during the same period.
"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 transparency decline stems primarily from delays in publishing critical budget documents, including the Executive's Budget Proposal and the Citizens' Budget. Inconsistent release of In-Year Reports also contributed to the poor performance.
Limited Citizen Engagement Persists
The survey revealed that meaningful citizen involvement in budget processes remains restricted. Public consultations and audit-related engagements were conducted, but opportunities for broader participation are constrained.
"The opportunities for public participation remain limited as citizens and civil society groups are largely excluded from budget hearings and monitoring," the report stated.
Institutional Weaknesses Highlighted
The report identified significant gaps in Ghana's fiscal accountability framework. The absence of an independent fiscal institution capable of providing nonpartisan fiscal analysis remains a critical weakness. Parliamentary oversight of budget processes also requires strengthening.
While audit oversight shows improvement, the overall institutional framework for fiscal accountability needs substantial reinforcement to meet international standards.
Recommendations for Improvement
The International Budget Partnership outlined several recommendations to reverse Ghana's declining transparency trend. The government should publish all key budget documents online in a timely manner and broaden parliamentary hearings to include civil society organizations and underrepresented groups.
The survey also calls for creating mechanisms that enable citizens to monitor budget implementation. Establishing an independent fiscal institution to provide impartial fiscal analysis represents another priority recommendation.
Parliament must strengthen its oversight role in budget preparation and implementation to improve accountability. These measures could help Ghana regain its position as a leader in budget transparency within the Sub-Saharan African region and enhance governance standards across government institutions.