State Comptroller Matanyahu Englman released a report on June 30, 2026, stating that Israel has not built a functioning national system to prepare for climate change. The report is the third review of Israel's climate preparedness issued by the State Comptroller since 2021.

Englman stated, "The government has still not built a functioning national system to prepare for climate change." He added, "The writing is on the wall." As of January 2026, Israel had no binding climate law, though the Knesset Interior and Environment Committee reached an agreed draft in late 2024.

The government adopted 74 climate-related decisions, allocating approximately NIS 8.8 billion over 18 years. However, no central mechanism was created to track the effective spending of these funds or the reduction of climate risks. A ministerial committee on climate, established in April 2023, had not convened a single meeting by the time of the June 30, 2026 audit.

The Environmental Protection Ministry's Climate Change Preparedness Directorate had two active positions as of July 2025: one permanent and one borrowed. This directorate lacked formal authority over government ministries and public bodies expected to prepare for climate risks. Furthermore, 25 of 28 relevant ministries and public bodies had not submitted practical climate-preparedness plans that included a budget, timetable, and performance measures. Israel had not completed a national assessment of the long-term macroeconomic effects of climate change.

The northern Dead Sea basin's water level is estimated by the Environmental Protection Ministry to decline by about 1.15 meters annually without intervention. A 2018 government decision required an interministerial team to submit recommendations on the Dead Sea by December 2020; however, by February 2026, this team had not completed its final report. Eleven of 12 tourism projects approved for the northern Dead Sea basin in 2018 had not been completed as of August 2025, including the planned "Gateway to the Dead Sea" visitor center, initially approved in 2018 and now projected for completion in the second quarter of 2029.

Insurance companies have refused to cover sinkhole damage in policies offered to residents and employees in the Tamar and Megillot regional councils. A planned public beach near Ein Gedi, with professional approval and a NIS 12 million budget, was delayed due to the absence of an insurance solution. Highway 90 remains vulnerable to sinkholes, stream erosion, and flooding. Two of four projects approved to protect Highway 90, with a budget of NIS 107 million, had not been completed as of April 2026.

Englman called on the environmental protection minister to submit the Dead Sea recommendations to the government. He also called on the Prime Minister's Office to resume oversight of implementation for climate preparedness efforts.