The operations and management audit of UAB Kretingos Šilumos Tinklai, including energy and technical issues. The assessment of the use of fixed assets of UAB Kretingos Šilumos Tinklai, comparison of actual costs included in the base price of heat, analysis of the amount of biofuel and of the procedure for quality determination in the company, assessment of the efficiency of heat production and accounting of heat produced in boiler houses were provided in the audit report.