The Audit  assessed the implementation in Italy of the provisions of the Marine Strategy Framework Directive, that aims at achieving Good Environmental Status (GES) of the EU's marine waters by 2020 also according to the most recent SDG 14 of the UN Agenda 2030 which focuses on a sustainable use of the oceans, of the seas and of marine resources in general.

Italy has substantially fulfilled compliance with the deadlines concerning the activities of the first six-year cycle (the first phase of the aforementioned Directive), especially through activities coordinated by the Ministry of the Environment and Protection of Land and Sea in partnership with the in-house company SOGESID and assisted by a Technical Committee composed of representatives of the coastal regions.

From 2011 to 2019, the resources allocated to the implementation of the interventions amounted to 76.1 million Euro, of which 72.1 million were assigned and 53.4 million were actually paid. The coastal regions received part of the resources and then transferred an important part of them to local levels of government.

In order to assess the sound use of public resources, the Audit examined the Reports related to the activities implemented to protect the marine environment of the area. It focused also on the activities aimed at removing telluric pollution due to pollutants and waste from inland waters, illicit fishing and marine litter.

The Audit stressed the positive results achieved and recommended for a constant monitoring of the effective implementation of the measures during the second six-year cycle of the Marine Strategy.

The Court of Auditors recommended that future efforts should be focused on:

• a greater involvement of local and regional Authorities considering the direct interest of local Communities in the protection of the marine environment;
• more appropriate measures aimed at fully implementing the programs and at ensuring their accomplishment in the use of the allocated funds;
• enabling cooperation with other Institutions in policy-making in order with the aim of fulfilling environmental legislation;
• implementing auditing activities of marine protected areas despite the gradual decrease in the amount of funds; 
• removing the remaining environmental factors in order to achieve environmental results: telluric pollution due to pollutants and waste from inland waters, illicit fishing, marine litter.

The Court of Auditors does not use or published any Manual in performing its audit function.

The performance audit is performed following its initial planning and the consequent exchange of information and relationship developed between the Audit Chamber and Internal Audit offices.

On an annual basis, the United Chambers for audit approve the general audit plan, which provides instructions, policies, strategies and criteria to the Central and Regional Audit Chambers in order to perform their specific audits.

Moreover, continuous and direct exchanges between the Court and the public bodies are deemed fundamental for carrying out performance audits. Accordingly, the Court receives and exchanges information and opinions of the auditees before completing its report to the Parliament. It is deemed necessary to have a continuous information exchange between the audited administrations and the Audit Chambers. Before submitting the final Report to the Parliament, a public hearing is carried out with the public bodies that may submit memoranda on the main questions raised by the Court.

It should be emphasized that the ex-post audit is essentially a performance or value-for-money audit, which is based on the principle of ‘collaboration’ (not punishment) with the audited government department. This kind of audit has the aim of underpinning the political scrutiny of audited government department and to propose corrective measures with the aim of ensuring a regular and cost-effective management.