Almost half of the state's water-sharing plans - including more than a dozen in the drought-stricken Murray Darling basin - have not been audited according to the government's own rules, leaving bureaucrats in the dark about how well the arrangements are working.

With five of the 25 delayed audits now almost five years late, the Berejiklian government has been forced to commission private consultancy Alluvium to complete the work by early next year.

Disclosures about major setbacks in finalising the crucial plans come as Treasurer Josh Frydenberg and Drought Minister David Littleproud travelled to Inverell as part of the federal government's response to the worsening drought gripping much of the state.

Josh Frydenberg, centre, former deputy prime minister Barnaby Joyce, left, and Drought Minister David Littleproud in Inverell yesterday. Credit:Mick Tsikas

Farmer Ben Swan, who met Mr Frydenberg and Mr Littleproud, told them the situation had "gone from being the worst drought in history for us, to being the worst drought in history to a factor of whatever". "This is our [global financial crisis]," his wife Sandy Swan said.