This ninth report is the last of the ｢2014 Budget Plan Analysis Series｣, which summarizes reports one through eight of the series issued last November that covers the overall, by department, by sector budget analyses and the gender-sensitive budget analysis to facilitate the budget plan assessment by the Special Committee on Budget and Accounts. The key details of this report are summarized as below.
   
    In “Part 1. Comprehensive Analysis,” the 2014 budget plans and key details of the fund management plans described in the ｢2014 Budget Plan Comprehensive Analysis｣ are summarized, examining the total amount of finances, including general budget rules, tax budget plans, and medium-term financial management plans, as well as the management of finances, including new programs, similar / duplicative programs, programs with insufficient annual support, and fund sources relocated to regions. 
   
    “Part 2. Sector Analysis” provides an overview of the financial resource allocation status, key standing issues, and future financial challenges across 12 sectors as described in the ｢2014 Budget Plan Sector AnalysisⅠ, Ⅱ｣, which include Health / Welfare / Employment, Education, Culture / Sports / Tourism, Environment, R&D, Industry / SME / Energy, SOC, Agriculture / Fisheries / Food, National Defense, Diplomacy / Unification, Public Order / Safety, and General / Regional Administrations. Key findings of the analysis includes the an introduction of the basic pension for welfare and the expansion of the health insurance program, an analysis of new financial needs and management plans following the review of the Basic Living Security program, and a discussion on setting the right policy direction to achieve appropriate investment in R&D and raise its performance.
   
    In “Part 3. Department Analysis,” the 325 programs from all departments included in the ｢2014 Budget Plan Department Analysis Ⅰ~Ⅳ｣, including the issues of funding the newly introduced Basic Pension Program by the Ministry of Health and Welfare and prioritizing the national scholarship programs for the Ministry of Education, are analyzed to understand their current statuses, identify key analysis findings, and offer suggestions for the Special Committee on Budget and Accounts.
   
    “Part 4. Analysis by Characteristics” summarizes the departmental analysis results by categorizing them into 10 themes, including lack of necessity / public interest, similar / duplicative programs, excessive budget allocation, poor program plan, and weak linkage to account settlements.