Audit finding
National waste audit: missed deadlines
What is established
The 2022 audit established missed deadlines and weak risk monitoring; later grant allocations verify neither cash payments nor implementation of the recommendations.
Open questions
- Full implementation of the historical audit recommendations.
- Actual payments against the newer grant allocations.
- Comparable current effectiveness measures for the whole system.
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
Grant1 amount
Across OPKK, PKK and NPOO; allocation period not stated. Presentation linked on 17 July 2026; not evidence of disbursement or loss.
Payments3 amounts
Excludes landfill-remediation expenditure. The audit reports realised expenses, not individual bank payments; not an established loss.
Originally: 17.541.795,00 HRK · Nominal conversion at HRK 7.5345 per euro; not inflation-adjusted.
Državni ured za revizijuExcludes landfill-remediation expenditure. The audit reports realised expenses, not individual bank payments; not an established loss.
Originally: 169.834.256,00 HRK · Nominal conversion at HRK 7.5345 per euro; not inflation-adjusted.
Državni ured za revizijuIncluded in the 2019 and 2020 annual expenditure; do not add again. Expenses do not confirm individual cash payments.
Originally: 46.295.053,00 HRK · Nominal conversion at HRK 7.5345 per euro; not inflation-adjusted.
Included component Državni ured za revizijuWhat the money tells us
The audit records actual Fund municipal-waste project expenditure of HRK 17,541,795.00 in 2019 and HRK 169,834,256.00 in 2020, excluding separately recorded landfill remediation. The HRK 46,295,053.00 centre component is already included in those annual totals. The ministry’s July 2026 presentation lists €716 million in grants allocated across 629 projects, not verified cash payments. Different periods and overlapping scopes do not form a comparable total, and the audit does not establish that all this expenditure was lost.
Figures have different purposes and periods. They should not automatically be added together or treated as losses.
Read the full explanation
The State Audit Office’s 13 July 2022 report rated the responsible ministry’s and the Fund’s activities partially effective. It identified missed deadlines and weak monitoring of risks and results. This is a historical assessment, not an automatic rating for 2026. The ministry presentation linked in its 17 July 2026 update lists four operating centres and seven in construction or preparation. Full implementation of the earlier audit recommendations is unverified; newer investment announcements do not themselves establish it.
Institutions and companies mentioned in the sources
Being mentioned does not establish guilt, ownership or responsibility.
- Državni ured za reviziju
- Ministarstvo gospodarstva i održivog razvoja
- Ministarstvo zaštite okoliša i zelene tranzicije
- Fond za zaštitu okoliša i energetsku učinkovitost
Check the sources 4
Open the documents on their publishers’ websites. Links lead to the public originals, not a private archive.
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