The federal department in charge of Australia's climate change response has failed to show how much of its policies contributed to reducing emissions, an audit has found.
The Australian National Audit Office report said the Department of Climate Change had yet to deliver key strategies and plans as part of its emissions reduction targets.
The audit followed legislation passed by federal parliament that enshrined a 43 per cent reduction in emissions targets by 2030, based on 2005 levels.
The legislation also locked in place a target for net-zero emissions by 2050, as well as requiring an annual statement to parliament on how the targets are being met.
While the audit report said the governance arrangements of the climate change department were "partly effective", some components had not been delivered.
"(The department) reports annually on progress towards targets, however is unable to demonstrate the extent to which specific Australian government policies and programs have contributed or are expected to contribute to overall emissions reduction," the report said.
The report focused on the government's Powering Australia program, which targets jobs in the renewables sector and increasing renewable energy.
It found there was no strategy within the climate change department that supported how the program was managed.
"There is no consolidated policy and program-level reporting on progress, valuation and decision-making across the Powering Australia program of work," the audit found.
"Cross-entity coordination arrangements and activities provide information on measures within the Powering Australia program of work, however, (the department) cannot demonstrate that arrangements are fulfilling their intended role."
More than $2 billion was allocated in the October 2022 federal budget to measures as part of the Powering Australia plan.
The audit office said the climate change department had not planned climate risks strategies that other government departments could use.
The report made five recommendations that would allow for achievements of climate change commitments to be measured.
Among them were for the federal department to use its reporting to demonstrate that the management of climate and energy work had made contributions to emissions reduction.
The climate change department said it had agreed with all five of the audit's recommendations.
It said work had already started on implementing the reforms.
