Germany, Decision-Making, Resources

The Federal Court of Audit’s annual remarks

The Bundesrechnungshof, the Federal Court of Audit, checks whether the federal government spends its money properly and economically. It collects its findings in a volume called the Bemerkungen, the remarks. The findings are specific.

The Bemerkungen 2025 stated that the expansion of the locks on the Mosel River, at 855 million euros, was neither necessary nor economical. It also reported that the Finance Ministry had spent 35 million euros on more than 17,000 smartphones for the customs service.

The Black Book of public waste

Every autumn since 1973, the Bund der Steuerzahler, the Taxpayers’ Association, has published its Schwarzbuch, its black book of public waste. The 2026/27 edition lists 100 cases. The city of Stuttgart put up sails and parasols for 350,000 euros, some of them under a huge plane tree.

The town of Hadamar in Hesse built a toilet block on a fairground for 355,700 euros. In Schleswig-Holstein, 6.7 million euros of public money went into technology that is not used.

The Moose Test

On 21 October 1997 the new Mercedes A-Class tipped onto its side in an evasive maneuver test by the Swedish magazine Teknikens Värld. Daimler-Benz stopped sales, and production stopped on 11 November 1997. The company then fitted the electronic stability program ESP as standard equipment. It also retrofitted every car already built with ESP and a modified chassis.

The Car Toll

Under Andreas Scheuer, the Federal Transport Ministry awarded the contracts for a German car toll in October and December 2018. On 18 June 2019, the European Court of Justice ruled that the toll broke EU law.

After a settlement with the operator, the failed toll cost taxpayers 243 million euros. In December 2023, an expert opinion found that a damages claim against Scheuer had only small chances of success, and the ministry did not sue. In the same decision the ministry called his political responsibility undisputed.

The acquisition

Acquisition. The German word for a significant purchase, and it carries weight — eine Anschaffung fürs Leben, an acquisition for life. Buying is treated as an event with consequences, not as consumption.

Sustainability, and where it came from

Sustainability is also a German word, and much older than the environmental movement. Hans Carl von Carlowitz set it out in Sylvicultura oeconomica in 1713, writing about forestry: cut no more timber than the forest can regrow.

The idea is prevention stretched across generations. Do not solve this year’s problem in a way that creates one for people not yet born.

Insulation standards

Wärmedämmung. German building regulation prescribes insulation standards for new construction and for major renovation, with required values for walls, roofs, windows and doors. The efficiency of the building is regulated at the point of construction, when it is cheapest to achieve.

One verb for thrift

Sparen means both to save money and to economise on anything. German appliances have Sparprogramme, cars have Spritsparen, buildings have Energiesparen. One verb covers thrift and efficiency, and Germans use it for both without noticing the join.

Economy as a virtue

Wirtschaftlich — economical, and also simply commercial. One adjective for both.

Haushalten — to keep house, used of managing any resource including time and attention.

Auf Verschleiß fahren — to drive on wear, to run something down without maintaining it, and it is an accusation.

Sich verzetteln — to scatter oneself across too many slips of paper, to fritter effort away.

Rework is the expensive failure

Nacharbeit — rework. A named cost category in German manufacturing accounting, tracked separately from scrap and from warranty claims. The number exists because somebody decided it was worth knowing what correcting things costs. Once it is measured, the argument for deciding correctly the first time makes itself.