this raises efficiency considerations as well as funding inadequacies in many areas greece lags behind in the implementation of the eu urban wastewater treatment directive which required all municipal wastewaters to be treated by in only two of the wastewater treatment plants discharging in sensitive areas achieved the treatment efficiency required by the eu directive mainly because of capacity and funding gaps municipalities often execute budget only considering their own perspective and plan and this lack of integrated approach and territorially customised water policy affects the efficiency of budget execution