Ghana’s performance in budget transparency has deteriorated sharply, according to the latest Open Budget Survey (OBS) 2025, raising concerns about access to public financial information and the country’s commitment to accountability.
The report shows that Ghana’s budget transparency score fell dramatically from 46 in 2023 to 22 in 2025, placing the country well below the global benchmark of 61 points considered necessary for adequate public access to budget information.
The decline was largely attributed to the government’s failure to publish several key budget documents within internationally required timelines and the limited detail contained in some of the documents that were released.
According to the survey, governments are expected to make eight essential budget documents publicly available throughout the budget cycle. However, Ghana published only five during the assessment period, leaving significant information gaps for citizens, civil society organisations and oversight institutions.
Among the missing or delayed documents were the Executive Budget Proposal, Citizens Budget and in-year budget reports, all of which are considered crucial tools for promoting transparency and public understanding of government finances.
The report noted that only two of the available budget documents met the required standards for comprehensiveness, limiting opportunities for effective public scrutiny of government spending and financial decision-making.
Analysts warn that inadequate access to budget information weakens accountability mechanisms, reduces public trust and increases the risk of inefficiencies in the management of public resources.
Despite the setback in transparency, Ghana recorded modest gains in public participation, with its score improving from 22 in 2023 to 33 in 2025. The improvement was attributed to increased stakeholder consultations by the Ministry of Finance, enhanced engagement by parliamentary committees and citizen-focused initiatives by the Ghana Audit Service.
However, the report observed that public participation remains below international standards, particularly due to the absence of formal avenues for citizens to engage during the implementation stage of the budget.
Oversight of public finances also remained a challenge. Ghana recorded a composite oversight score of 33, reflecting weaknesses in legislative scrutiny and broader accountability structures.
Parliament’s oversight performance scored 28, while the Ghana Audit Service achieved a comparatively higher score of 44. Nevertheless, the report highlighted concerns about delayed parliamentary committee reports and the absence of an independent fiscal institution to strengthen financial monitoring.
Stakeholders responding to the findings described the decline as a worrying development for democratic governance and public financial management.
Representatives of civil society organisation SEND Ghana stressed that transparency and citizen engagement are essential for improving accountability, strengthening trust in public institutions and ensuring efficient delivery of public services.
They also called for greater public involvement throughout the entire budget cycle, including planning, implementation and monitoring stages, as well as improved access to information on government projects and expenditure at the local level.
Meanwhile, Parliament’s Public Accounts Committee acknowledged the concerns raised by the report, while emphasizing ongoing reforms aimed at strengthening financial management systems. The committee called for closer collaboration between Parliament and the Ministry of Finance to improve the timely publication of budget documents and enhance public understanding of fiscal information.
International development partners have also urged Ghana to treat the findings as an opportunity for reform. They highlighted the need to strengthen public financial management systems, improve audit processes and expand citizen participation in governance.
The OBS report recommends a range of measures to reverse the decline, including publishing all required budget documents on time, strengthening parliamentary oversight, establishing an independent fiscal institution and creating more opportunities for public engagement throughout the budget process.
The findings underscore the challenges Ghana faces in meeting international standards for fiscal openness and accountability, while highlighting the importance of transparency in promoting trust, reducing corruption and ensuring the effective use of public resources.
