Audit finding
Kaštijun: loss and deferred disposal obligation
What is established
The 2025 accounts document an annual accounting loss, not established damage; deferred fuel-disposal recognition and management’s 2026 expectations do not confirm disposal or payment.
Open questions
- Full implementation of the audit recommendations.
- Independent assessment of the obligation’s accounting treatment.
- Evidence of fuel disposal and payment in 2026.
Money journey: what is documented
These stages do not prove that the same euro passed through every step. Grants and contracts may be part of a budget, not additional spending.
Unknown is not zero.
Every amount and its period
Payments1 amount
Cumulative construction, not 2022 spending. Financing agreements and opening do not establish the range of all payments; period remains unknown.
Originally: 254.016.481,00 HRK · Nominal conversion at HRK 7.5345 per euro; not inflation-adjusted.
Državni ured za revizijuLegal & financial outcomes2 amounts
Original minus retained. Report dated 2 June 2026, PDF p. 49; result for 2025, not 2026 spending. Neither an extra payment nor proof of fraud.
Position at 31 December 2025, notes on PDF p. 34; not verified payment or additive to the loss. Date is the accompanying City decision, not a payment date.
What the money tells us
The report presents the 2025 annual result as -€635,887.40, a loss. The financial notes separately show €2,410,020 in deferred recognition of the obligation to dispose of fuel produced that year; this is not confirmed cash paid. The 2022 audit records HRK 254,016,481.00 in construction-project costs paid. The annual result, disposal obligation and historical investment are not an aggregate of lost money. An independent accounting-policy assessment and evidence of disposal and payment in 2026 remain unverified.
Figures have different purposes and periods. They should not automatically be added together or treated as losses.
Read the full explanation
The 15 November 2022 audit rated Kaštijun’s activities partially effective, identifying shortcomings in planning, contracts, incoming waste checks and records. The 2025 reporting package, supplied to Pula in July 2026, separately discloses an annual loss and deferred recognition of an obligation to dispose of fuel produced from waste in 2025. Management expects disposal in 2026, but that is not evidence of completion or payment. Neither the historical audit nor the newer accounts establish that the entire investment was wasted or that damage occurred.
Institutions and companies mentioned in the sources
Being mentioned does not establish guilt, ownership or responsibility.
- Kaštijun d.o.o.
- Državni ured za reviziju
- Grad Pula-Pola
- Istarska županija
- Fond za zaštitu okoliša i energetsku učinkovitost
Check the sources 2
Open the documents on their publishers’ websites. Links lead to the public originals, not a private archive.
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