The report examines the PSOs which the energy consumers are required to pay with their electricity, gas and heating bills. The payments made by the energy consumers are allocated to various energy programmes. The greater part of the PSOs under this programme are allocated to wind turbines and combined heat and power stations. The report examines and evaluates whether the PSO payments made by the energy consumers are collected, controlled and allocated in accordance with legislation and in a manner that safeguards that payments are used for the intended purposes. Thus the report contains an examination of how the level of tariffs is determined in the electricity sector and how PSOs are allocated. Furthermore, the report examines and evaluates the Minister of Transport and Energy’s briefing of the Folketing on PSOs.