Ghana's performance in budget transparency has declined significantly, according to the 2025 Open Budget Survey released by the International Budget Partnership (IBP).

The report revealed that Ghana's budget transparency score dropped from 46% in 2023 to 22% in 2025, placing the country below the Sub-Saharan African average of 38%.

The survey noted that the decline could make it more difficult for citizens and civil society organizations to understand government spending decisions and hold public institutions accountable for how public funds are managed.

The Open Budget Survey, conducted in 82 countries, is considered the world's leading independent assessment of budget transparency, public participation, and oversight. The 2025 edition was based on expert evaluations, peer reviews, and standardized scoring methods.

Despite the decline in transparency, Ghana recorded modest improvements in other areas. The country's public participation score increased from 17% in 2023 to 22% in 2025, while oversight by key state institutions improved from 28% to 33%.

According to the report, the decline in transparency was mainly caused by delays in publishing important budget documents, including the Executive's Budget Proposal and the Citizens' Budget. The survey also highlighted the inconsistent release of In-Year Reports.

"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 stated.

Although some public consultations and audit-related engagements were held, the report found that opportunities for citizens to actively participate in the budget process remain limited.

It noted that citizens and civil society organizations are still largely excluded from budget hearings and monitoring activities, reducing public involvement in decision-making.

The survey also pointed to weaknesses in Ghana's fiscal accountability system. While audit oversight has improved, the country still lacks an independent fiscal institution that can provide nonpartisan analysis of government finances. Parliamentary oversight of the budget process was also described as weak.

To improve transparency and accountability, the report recommended that the government publish all key budget documents online in a timely manner. It also called for broader participation in parliamentary budget hearings, including greater involvement of civil society groups, underrepresented communities, and the general public.

Other recommendations included creating mechanisms that allow citizens to monitor budget implementation, establishing an independent fiscal institution, and strengthening Parliament's role in overseeing budget preparation and execution.

Meanwhile, SEND Ghana, a policy research and advocacy organization focused on good governance and gender equality, reaffirmed its commitment to working with the International Budget Partnership to promote fiscal governance reforms and improve budget accountability in the country.

The findings highlight the need for stronger transparency measures to rebuild public confidence and ensure greater accountability in the management of Ghana's public finances.