EUROSAI. Magazine N26 - 2021

Conclusion Comprehensive legal framework but some minor inconsistencies prevail Strategic framework not supported by appropriate resources and, in cases, action plans Monitoring and enforcement remains incidental and reactive as well as based on existing legislation rather than site specific management plans Prolonging of management plans raises the risk of marine environment degradation and possibly missing EU obligatory targets Assessments follow generally accepted practices but limitations in scope prevail The better safeguarding of MPA is dependant on countries addressing these critical areas of concern      European Organisation of Supreme Audit Institutions Organisation des Institutions supérieures de contrôle des finances publiques d’Europe Europäische Organisation der Obersten Rechnungskontrollbehörden ORKB Организация высших органов финансового контроля Европы Organización de Entidades Fiscalizadoras Superiores de Europa