The scheme is based on the act as well as on specific technical requirements for energy audits and its verification precisely defined in adequate ordinances. The scheme is based on special credits given by commercial banks and provides incentive for each investment in the form of financial premium paid the Bank of National Economy. Thermal Renovation of buildings (housing, public, and service), local DH distribution networks and local DH boiler stations have to be optimised and in all cases calculated and confirmed by an energy audit performed ahead. Some minimum energy consumption reduction levels (depending on type and scope of investment) have to be achieved and additional energy efficiency economical efficiency requirements have to be met. Economical efficiency requirements concern maximum amount of commercial credit can taken for investment and depending on it amount of premium grant paid from state budget. The amount of premium grant also depends on the annual energy cost savings and can not be higher than annual energy cost savings multiplied by two. Also the optimisation of thermal modernisation undertakings (e.g. thickness of additional wall, roof, floor insulation, heat parameters of new windows, etc.) is based on economic criteria covering comparison of investment costs and energy cost savings). The premium is granted after the investment is fully completed according to the energy audit statements. This has to be confirmed and accepted by the professional allowed to pursue independent technical functions in the building industry in the Republic of Poland (according the Building Law) that investment is made in accordance with specific regulations from Polish Building Law. The Building Law regulates almost all questions regarding quality assurance for construction and installation works as well as for materials and all building components allowed to be used on Polish commercial construction market by obtaining technical approval documents.
According to the act, the buildings, after thermal refurbishment process is performed, have to meet more restrictive partial energy efficiency requirements than requirements for new buildings stated in Building Law.The system is regularly controlled by Polish Supreme Chamber of Control which checks formal and administrative questions related operation of the scheme but also the quality of energy audits and compliance of construction works with the statements of energy audits. It is statistical verification because only statistically chosen part of audits and investments (less than 1%) are deeply controlled and verified. There are no specific regular feedback mechanisms implemented and there is also no monitoring schemes introduced for energy and CO2 results. Other checks and assessments made by independent organisations and professionals confirmed that energy efficiency effects were in most cases higher than these estimated in energy audits.
All energy audits are verified by The Bank of National Economy (BNE) before the premium (as a part of commercial credit repayment) is granted.