Ghana’s fiscal governance framework has come under renewed scrutiny after the latest Open Budget Survey revealed a dramatic decline in the country’s budget transparency performance.
The 2025 survey, released by the International Budget Partnership (IBP), shows that Ghana’s budget transparency score plunged from 46 percent in 2023 to just 22 percent in 2025, raising concerns about accountability, public access to information, and citizen participation in government spending decisions.
The decline places Ghana significantly below the Sub-Saharan African regional average of 38 percent and highlights growing challenges in ensuring openness in public financial management. The findings have sparked calls for urgent reforms to restore confidence in the country’s fiscal governance system and strengthen democratic oversight of public resources.
Transparency Decline Raises Accountability Concerns
The Open Budget Survey, recognized globally as the most comprehensive independent assessment of budget openness, evaluates how governments make budget information available to the public and how effectively citizens can participate in budget processes.
According to the report, Ghana’s steep decline in transparency stems largely from delays in publishing key budget documents that are essential for public scrutiny and informed debate. Among the documents affected were the Executive’s Budget Proposal and the Citizens’ Budget, both of which are considered critical tools for understanding government spending plans and priorities.
The survey also pointed to the inconsistent publication of In-Year Reports, which are designed to provide regular updates on budget implementation and expenditure performance. Without timely access to these documents, citizens, researchers, civil society organizations, and investors face difficulties in assessing how public funds are being managed.
The report warned that reduced transparency weakens the ability of the public to hold government institutions accountable and undermines trust in fiscal management systems.
Public Participation Improves Despite Challenges
While the transparency score suffered a major decline, the survey revealed some encouraging developments in citizen engagement. Ghana’s public participation score increased from 17 percent in 2023 to 22 percent in 2025.
This modest improvement suggests that efforts are being made to create avenues for public involvement in fiscal discussions. However, the survey emphasized that participation levels remain low and far below global best practices.
According to the findings, citizens and civil society organizations continue to face significant barriers in contributing meaningfully to budget hearings, monitoring government expenditure, and influencing fiscal policy decisions.
The report noted that although consultations and audit-related engagements have been conducted, broader opportunities for direct citizen involvement remain limited.
Oversight Institutions Show Signs of Progress
The survey also highlighted improvements in oversight mechanisms. Ghana’s score for budget oversight increased from 28 percent in 2023 to 33 percent in 2025, indicating gradual progress in the role played by key state institutions.
Audit institutions have demonstrated stronger oversight functions, contributing to greater scrutiny of public expenditure. However, the report cautioned that the overall accountability framework remains constrained by structural weaknesses.
One major concern identified is the absence of an independent fiscal institution capable of providing objective and nonpartisan analysis of government fiscal policies and budget projections. Such institutions play a critical role in many advanced economies by enhancing transparency, improving policy debate, and strengthening public trust.
Parliamentary oversight also remains an area requiring significant improvement. The survey found that Parliament’s capacity to effectively scrutinize budget preparation and implementation continues to face limitations.
Experts Call for Urgent Reforms
The findings have intensified calls for government action to reverse the decline and strengthen fiscal governance systems. The survey recommends that all key budget documents be published online in a timely and accessible manner to ensure citizens have adequate information about government financial decisions.
It also urges authorities to expand parliamentary hearings and create opportunities for wider participation by civil society organizations, underrepresented groups, and ordinary citizens.
Additionally, the report advocates the creation of mechanisms that would allow citizens to actively monitor budget implementation and track public expenditure at both national and local levels.
The establishment of an independent fiscal institution was identified as another critical reform needed to improve accountability and support evidence-based policy discussions.
SEND Ghana Pushes for Greater Accountability
Policy research and advocacy organization SEND Ghana has reaffirmed its commitment to advancing fiscal governance reforms and promoting budget accountability in the country. Working closely with the International Budget Partnership, the organization continues to advocate for greater transparency, stronger citizen participation, and improved oversight of public resources.
The latest survey findings present both a warning and an opportunity. While the sharp decline in transparency highlights significant weaknesses within Ghana’s fiscal governance framework, the modest gains in participation and oversight suggest that progress remains possible if reforms are pursued decisively.
As Ghana navigates increasing economic pressures and growing demands for efficient public service delivery, transparency and accountability will remain essential pillars of sustainable development.
The challenge now is whether policymakers can respond swiftly enough to restore public confidence and ensure that government finances remain open, accessible, and accountable to the people they serve.
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