Although Argentina acceded to the two major treaties on environmental protection, the United Nations Framework Convention on Climate Change in December 1993 and the Kyoto Protocol in June 2001, the General Audit Office (AGN, for its acronym in Spanish) detected a "poor implementation of the planned actions" to regulate and enforce these treaties, turned into laws by Congress.

The process of climate change is related to the increase in the emission of gases that cause the greenhouse effect, such as carbon dioxide and carbon monoxide, methane and nitrogen oxides released by burning fossil fuels, some industrial processes, and deposits of urban waste. These changes may increase the frequency and intensity of extreme weather events such as droughts or floods, besides retraction of glaciers, and the extinction of species.
 
The Kyoto Protocol, Law 25,438, had scheduled three mechanisms to ensure the reduction of gases that cause the greenhouse effect in Argentina, they were mirrored in the areas of the Department of Environment which examined the AGN: the Climate Change Unit, Argentina Office of the Clean Development Mechanism, and the Argentine Carbon Fund, established by Decree 1070 to 1005 that was never regulated.
 
According to the watchdog, the Climate Change Unit did not elaborate the national strategy on the subject which provided the decisions that shaped it. This unit was created by Law 24,295 of 1993, and nine years later was appointed by the Environment decree as enforcement of the Act. The AGN notes, "although in the principal themes were conducted, no evidence was found of formal mechanisms (documentation) coordination between the Unit and the offices of the public administration related to the problem, the academic community, and the productive sectors "in fact," no national priorities were defined for reducing (gas) emissions by sector."
 
The plan of actions of the Climate Change Unit for 2003-2007 foresaw the establishment of an inventory of scientific studies on climate change at the national level. This data should be included in a web site; basically that the Government does not pay for work that has already been done before but the list was never completed.
 
In Argentina there are 11 national programs on climate change, including Energy and Alternative Fuels, Rational Use of Energy, and health plans. However, on March 2007 when the AGN prepared its report "no plan was in action" mainly because of lack of funds. "No documents detailing objectives, actions, responsibilities, and starting dates for any of the projects or planned control mechanisms or indicators of progress," completed the audit.