A so called ‘No.3 non attachment (“the No.3”)’ is the statement for not attaching cost estimates for the budget related bill, which is rather encompassing and proclaiming extensive contents so it is technically abstruse to estimate the cost. This report aims to analyze why the No.3 is on upward trajectory and then suggests some ways to reduce its number.

  NABO underlined the relation between legislation related budget and the programs under this bill.

  The number of programs accompanying the budget for 2011, especially on fundamental laws highly likely not to attach bill cost estimates (attach No.3) reached 590. Among them, the object of this analysis is 179 programs that solely based on one fundamental law.

  The ratio of No.3 for such laws submitted to the 18th National Assembly is 56.7 percent, wheareas it was only 22.3 percent that actually is not possible to estimate its cost.

  Taking a closer look at this difference, NABO found that No.3 was attached to some bills when it was possible to estimate their cost. Besides, some proposed clauses were too encompassing and proclaiming and accordingly include No.3 in the legislation package even when those clauses do not ask additional budget.

  By analyzing new programs and abolished programs, this paper also demonstrated time-lag between the time when clause was modified in budget related bill and the time when the change was actually reflected in program.

  On the basis of this analysis, we suggest four points to make sure the connectivity between legislation and its budget, and to reduce the number of statement to attach No.3.

  First, the way of stipulating the clauses in budget related bill needs to be improved.

  Second, the condition for including No.3 must be amended in the legislation of ‘Enforcement Regulation for the Cost Estimates for Bills.’

  Third, budget related bill should be utilized as a standard of budget inspection.

  Lastly, bill cost estimate needs to be attached in the final stage of committees’ inspection.