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

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

According to the survey, the decline weakens the ability of citizens and civil society organizations to engage with government spending decisions and hold public institutions accountable for the management of public resources.

The Open Budget Survey, which covers 82 countries, is regarded as the world's only independent, comparative, and fact-based assessment of budget openness. The 2025 edition was conducted through independent expert assessments, peer reviews, and standardized scoring methodologies.

Despite the decline in transparency, Ghana registered modest improvements in public participation and budget oversight.

The country's public participation score increased from 17 percent in 2023 to 22 percent in 2025. Oversight by key state institutions also improved, with Ghana recording a score of 33 percent compared to 28 percent in the previous survey.

The report attributes the decline in transparency to delays in publishing critical budget documents, including the Executive's Budget Proposal and the Citizens' Budget. It also cited the inconsistent release 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.

While some public consultations and audit-related engagements were conducted, the report found that opportunities for meaningful citizen involvement in the budget process remain limited.

"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 further revealed that although audit oversight is improving, Ghana's fiscal accountability framework remains constrained by the absence of an independent fiscal institution capable of providing nonpartisan fiscal analysis. Parliamentary oversight of the budget process also remains weak.

To reverse the trend, the report recommends that government publish all key budget documents online in a timely manner, broaden parliamentary hearings to include civil society organizations, underrepresented groups, and the wider public, and create mechanisms that allow citizens to monitor budget implementation.

The survey also calls for the establishment of an independent fiscal institution to provide impartial fiscal analysis and for Parliament to strengthen its oversight of budget preparation and implementation.

SEND GHANA, a policy research and advocacy organization focused on promoting good governance and gender equality, said it continues to work closely with the International Budget Partnership to advance fiscal governance reforms and improve budget accountability in Ghana.