Ghana’s commitment to fiscal transparency has taken a dramatic downturn, with the country’s budget transparency score plummeting from 46 in 2023 to just 22 in 2025, according to the latest Open Budget Survey (OBS) 2025. This sharp decline—part of a broader global assessment of public financial management—has raised serious concerns among policymakers, civil society groups, and international observers about the nation’s ability to ensure accountability, reduce corruption, and foster public trust in government spending.
The OBS, conducted by the International Budget Partnership (IBP), is widely regarded as the most authoritative independent evaluation of how governments worldwide disclose, engage, and oversee their budget processes. Ghana’s performance was assessed across three critical dimensions: budget transparency, public participation, and oversight. The country’s overall score of 25 out of 100—far below the international benchmark of 61—reveals systemic weaknesses that undermine democratic governance and economic stability.
A Decline in Transparency: Missing Documents and Delayed Disclosures
The most glaring issue highlighted by the report is Ghana’s failure to publish essential budget documents in a timely and comprehensive manner. Under international standards, governments are expected to release eight key budget documents, including the Executive Budget Proposal, Citizens Budget, Mid-Year Review, and Audit Reports. However, Ghana only published five documents during the assessment period:
- Pre-Budget Statement – Outlines fiscal priorities before the budget is finalized.
- Enacted Budget – The approved annual budget passed by Parliament.
- Mid-Year Review – Provides updates on budget implementation halfway through the fiscal year.
- Year-End Report – Summarizes actual expenditures and deviations from the budget.
- Audit Report – Details findings from the Ghana Audit Service on financial irregularities.
Missing documents that should have been publicly available included:
– The Executive Budget Proposal – A critical document outlining government spending plans before legislative approval.
– The Citizens Budget – A simplified version of the budget designed to enhance public understanding.
– In-Year Reports – Regular updates on budget execution, which are crucial for real-time accountability.
The report emphasized that only two of the published documents met the required standards for comprehensiveness, meaning even when information was released, it was often incomplete, poorly formatted, or inaccessible to the general public. This lack of transparency severely hampers citizens’ ability to monitor government spending, detect mismanagement, and hold officials accountable.
“Transparency is not just about publishing documents; it’s about ensuring those documents are timely, detailed, and accessible to all stakeholders,” the OBS report stated. “When critical information is withheld or delayed, it creates an environment where corruption, inefficiency, and mismanagement can thrive.”
Public Participation: Some Progress, But Still Far Behind
While Ghana’s public participation score improved slightly from 22 in 2023 to 33 in 2025, the gains remain insufficient compared to global standards. The report attributed this modest progress to:
– Increased consultations by the Ministry of Finance with civil society organizations and parliamentary committees.
– Enhanced engagement by the Ghana Audit Service, which has introduced mechanisms for citizen feedback on audit findings.
– Greater involvement of parliamentary committees in budget deliberations.
However, critical gaps persist, particularly in the implementation phase of the budget. Unlike in the planning stage, where some public input is allowed, citizens have little to no role in monitoring how funds are actually spent once the budget is approved. This asymmetry in participation weakens democratic oversight and reduces public confidence in government financial management.
Weak Oversight: Parliament and Audit Service Fall Short
Ghana’s oversight mechanisms—a cornerstone of fiscal responsibility—remain underdeveloped, with a composite score of 33. Breakdowns include:
– Parliament’s score of 28 – Indicating limited effectiveness in scrutinizing government finances. Key issues include:
– Delayed publication of committee reports, leaving gaps in accountability.
– Lack of independent fiscal institutions, such as a National Audit Office or Fiscal Council, to provide objective financial analysis.
– Weak follow-up mechanisms to ensure that parliamentary recommendations are implemented.
– Ghana Audit Service’s score of 44 – While better than Parliament’s, it still falls short of international best practices. The service, though active in auditing government expenditures, lacks sufficient independence and public engagement to fully deter financial mismanagement.
“Strong oversight is the backbone of a transparent budget system,” the report noted. “Without effective legislative and audit scrutiny, governments can easily divert funds, misallocate resources, and evade accountability.”
Stakeholder Reactions: Urgent Need for Reform
Civil society organizations and government officials have reacted sharply to the findings, calling for immediate reforms to restore Ghana’s fiscal transparency.
Mohammed Tajudeen Abdulai, Executive Director of SEND Ghana, stressed that transparency is non-negotiable for good governance. “When citizens cannot access budget information, they cannot hold their leaders accountable,” he said. “This decline is not just a statistical drop—it’s a loss of trust that has real consequences for service delivery and economic growth.”
Madam Harriet Nuamah Agyemang, also of SEND Ghana, highlighted the long-term deterioration in Ghana’s transparency performance, noting that the country’s score has fallen from 40% in 2019 to just 25% in 2025. She urged greater citizen involvement not only in budget planning but also in monitoring spending at the local level, where corruption and inefficiency are most visible.
Madam Abena Osei-Asare, Chairperson of Parliament’s Public Accounts Committee, acknowledged the concerns but argued that the OBS findings should serve as a catalyst for reform rather than a final judgment. She pointed to recent legislative improvements, such as the Public Financial Management Act (PFMA), which aims to strengthen fiscal discipline. However, she admitted that implementation remains a challenge, particularly in timely document publication and public awareness.
Mr. Hooman Nouruzi, Head of Economic and Commercial Affairs at the British High Commission in Ghana, described the decline as a “call to action”. He reaffirmed the UK’s support for Ghana in strengthening audit processes, improving civil society engagement, and establishing independent fiscal institutions to enhance transparency.
Key Recommendations to Restore Transparency
To address these critical weaknesses, the OBS report and stakeholders propose several urgent reforms:
- Timely Publication of All Budget Documents
- Ensure all eight essential documents are released without unnecessary delays.
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Implement automated alerts for citizens when new budget information is available.
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Strengthening Parliamentary Oversight
- Establish an independent fiscal institution (e.g., a National Audit Office or Fiscal Council) to provide objective financial analysis.
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Accelerate the publication of committee reports and ensure follow-up actions on recommendations.
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Expanding Citizen Participation
- Introduce formal mechanisms for public input during budget implementation, not just planning.
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Enhance local-level transparency, ensuring communities have access to project-level spending data.
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Improving Public Awareness and Accessibility
- Simplify financial documents (e.g., Citizens Budget) to make them easier to understand.
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Leverage digital platforms (e.g., mobile apps, SMS alerts) to disseminate budget information widely.
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Enhancing Audit Independence and Effectiveness
- Strengthen the Ghana Audit Service’s autonomy to prevent political interference.
- Increase citizen engagement in audit processes, allowing for real-time feedback on findings.
The Broader Implications of Declining Transparency
The sharp decline in Ghana’s budget transparency score is not just a statistical anomaly—it has real-world consequences for the nation’s economic and social development:
- Erosion of Public Trust – When citizens cannot verify how their taxes are spent, distrust in government grows, leading to lower compliance with tax obligations and reduced civic engagement.
- Increased Risk of Corruption – Without transparency, public funds are more vulnerable to embezzlement, nepotism, and mismanagement.
- Hindrance to Foreign Investment – Investors prefer countries with strong fiscal transparency, as it reduces perceived risks. Ghana’s decline may deter capital inflows and slow economic growth.
- Weakened Democratic Institutions – Budget transparency is a pillar of democratic governance. Its decline undermines Parliament’s role, civil society’s watchdog function, and the rule of law.
A Path Forward: Restoring Ghana’s Fiscal Reputation
Ghana’s journey toward full budget transparency will require coordinated efforts from government institutions, civil society, and international partners. While some progress has been made in public participation and oversight, the urgent need for systemic reforms cannot be overstated.
Key steps moving forward include:
✅ Legislative reforms to mandate timely budget disclosures and increase parliamentary scrutiny.
✅ Strengthening independent institutions (e.g., Audit Service, Fiscal Council) to reduce political interference.
✅ Empowering citizens through digital tools, training, and local-level engagement.
✅ International cooperation to share best practices and provide technical assistance in budget transparency.
“Transparency is not an option—it is a necessity for sustainable development,” concluded the OBS report. “Ghana has the potential to regain its standing as a leader in African fiscal accountability, but this requires political will, institutional strength, and unwavering public engagement.”
As the nation navigates economic challenges, debt management, and infrastructure development, restoring budget transparency must be a top priority—not just for meeting international benchmarks, but for building a more accountable, efficient, and prosperous Ghana.