Until today, we have carried out more than 100 inspections of boiler efficiency on the basis of Act no. 406/2000 Coll., on Energy Management, as amended, and Decree no. 194/2013 Coll. on Inspection of Boilers and Heat Distribution. The inspection includes also measurement of boiler efficiency by indirect method with the use of a flue gas analyzer and visual inspection both of a boiler and heat distribution sysems.