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.