The report of the Comptroller and Auditor General (C&AG) has said the absence of details surrounding specific allocations of funding for climate change adaptation limits transparency.
The C&AG was tasked with examining compliance with national guidelines and requirements in the area of climate change adaptation, to establish what funding and resources have been made available.
It had a particular focus on the flood risk management sector.
The Office of Public Works is the lead organisation for the sectoral adaptation plan for flood risk management and its "plan was approved by Government in October 2019".
A total of 15 organisations and stakeholder groups are assigned responsibility for implementing the 21 adaptation actions set out in the plan.
The OPW is responsible, solely or jointly, for the highest number of actions.
The C&AG said there is no formal reporting mechanism is in place to update the OPW on progress.
Instead, "ad hoc updates" are given.
In the report published today it said: "The budgetary process does not include the specific allocation of funding towards climate change adaptation".
It added that the OPW explained that direct expenditure on those adaptation measures most often cannot be distinguished from spending on other work programmes in flood risk management.
According to the C&AG, "this limits the transparency around the performance of climate change adaptation activity".
On examination of the OPW's five interim indicators to measure progress in implementing climate change adaptation in flood risk management, the C&AG found that there was full implementation of two relating to flood mapping.
In contrast, the status of two others relating to planning at individual flood management scheme level reflected very little or no progress between 2019 and 2023.
The report found that the there was only one flood relief scheme which had been completed by the end of 2023, while there were none under construction by that time.
The OPW’s Accounting Officer said it was necessary to prepare a brief on the required approach for flood relief schemes and the target for completion is 2027.
On foot of the C&AG recommendations, the OPW said it will "agree actions with relevant external stakeholders in the next sectoral adaptation plan for flood risk management" and in doing so "will also seek agreement on appropriate reporting arrangements to enable the OPW to monitor overall progress across actions".