Korean government expanded investments of public facilities through private financing from industry-based facilities including roads, ports, railroads to life-based facilities including schools, health care centers, cultural complex facilities. BTL(Build Transfer Lease) type project, which is a partnership between government and private sector, has been emerged since 2005. The total amount of payment the government has to pay to the private investors is estimated to be up to 36,181 billion won, which is about 1,800 billion won every year for the next 20 year. The government submitted the BTL program plan for the fiscal year 2010 to the NA in October 2009.

BTL program has been significantly expanded since 2005, but despite of such expansion, issues have been raised regarding long-term fiscal sustainability. So National Assembly revised the National Financial Act in 2008 to discuss and decide the BTL program plan for the next fiscal year. This report reviewed the 2010 BTL program plan to support the NA's deliberation.

The results of analysis are as follows; first, BTL program plan should be designed to consider financial burden of the government in the future. Second, proper information such as BTL program plans and mid-term, long-term payment plan should be submitted to the NA to insure government accountability.