State audit is a part of external audit that is performed in the name and on behalf of the state. It includes the procedure of examining the verity of financial statements and transactions related to state revenues and expenditures, as well as the extent to which financial transactions and activities of the subject of audit are aligned with legal regulations. It is also evaluated how effective the programs and activities of the subject of audit are and it follows that the state audit is divided into financial audit, compliance audit and audit of efficiency. In this paper, on the basis of a state audit of efficiency of the management of maritime asset in the Republic of Croatia, we want to show how effective local and regional self-government units were in the procedures and activities of granting concessions. The comparative analysis is based on the reports published on the website of the State Audit Office, which was in charge of conducting this audit. After the analysis, a conclusion is drawn as to how effectively each of these units managed the activities related to the granting of concessions and the conclusion of contracts and the collection of income from agreed amounts. The goal of this research is to show the extent to which the counties applied regulations, laws, were regular in revenue collection and in what amount they were realized, as well as for what purpose the collected funds were spent. It will also show what types of concessions are represented in the records of concession contracts for each county. As part of the implementation of this state audit of efficiency, the criteria for evaluating the efficiency of the entity were determined and deviations from the criteria were observed. Therefore, the evaluation of the management of the maritime resource for the counties of Istria and Split-Dalmatia was partially effective, while the management of the other counties was assessed as effective, with certain improvements needed. Based on this, recommendations were given which the counties accepted and applied in the future period.