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Table 1 Coding scheme overview: categories, descriptions and example cases

From: Boulevard of broken dreams: public audit, mobility infrastructure deficits and the limits of correction in Germany

Category

Description

Example

Overdimensioning

Too big; excessive user claims; creatively unnecessary measures

BRH (2011: 226) [30]

Lack of competition

Violations of procurement laws

LRBay (2006: 101) [31]

No requirement

Unnecessary investments

BRH (2013: 229) [32]

Inadequate needs analysis

Excessive standards; lack of cost awareness; planned workloads too low

LRNRW (2006: 305) [33]

Multi-level governance problems

Subordinate offices plan excessive standards

BRH (2015: 209) [34]

Economic feasibility

Insufficient or wrong calculations

BRH (2018: 236) [35]

Cost systematics

Improper booking; wrong accounting

LRS (2013: 135) [36]

Controlling

Controlling deficits; incorrect information

LRBay (2018: 99) [37]

Documentation

Overlapping spheres of authority; interface conflicts

LRM-V (2013: 85) [38]

Public procurement law

Allocation of supplements without competition; wrong procurement type

LRS (2017: 153) [39]

Follow-up costs

One-sided focus on investment costs

LRM-V (2013: 85) [38]

Planning deficits

Accompanying planning; inadequate service descriptions

BRH (2018: 224) [40]

Supplementary management

Costly supplements to the initial budget

BRH (2003: 21) [41]

Budget

Funding not sufficient for implementation

LRS (2011: 137) [42]

Maintenance

Budget for upkeep is too small

LRNRW (2016: 142) [43]

Problems with funding legislation

Double funding; different perspectives on existing general guidelines

LRH (2007: 120) [44]