The year of 2009, in the wake of financial crisis, economic slowdown was prevalent in both the domestic and foreign economy so that active role of the national finance to overcome economy crisis was emphasized by ‘revised proposed budget bill’ which increase expenditure amounting to 10 trillion won for the first time since budget bill of 1970 and 1981, supplementary budget plan’ to be formulated. Although 0.2 per-cent of real GDP growth rate in 2009 has been the cornerstone upon overcoming economy crisis, on the grounds that national debt of 2009 reached 359.6 trillion won compared to 50.6 trillion won over the same period last year, ensuring fiscal sus-tainability was considered as most significant task for the future.

    Deliberation of budget settlement by the National Assembly is starting point for fiscal consolidation on the basis of adjusting revenue and expenditure. In the report named “Analysis of FY 2009 Settlement of Account,” meanwhile National Assem-bly Budget Office (NABO) carried out program analysis according to the existing departments, various topics to cover overall national finance were chose and ana-lyzed. Therefore, since “Guideline for Analyzing Settlement of Account” was intro-duced based on accumulated examples and experiences, 10 reports such as “Sum-mary of settlement,” “Analysis of Settlement by Departments” etc. have been pub-lished.

    “Summary of Settlement” contains contents about the way of writing analysis report on Settlement of Account, features and general outline of settlement. “Analy-sis of Settlement by Departments” thoroughly analyzed and arranged respective project in line with the budget. And then, “Focus Analysis of Settlement” analyzed 32 prime subjects about pending issues like the employment project. Moreover, “Overall Analysis of Settlement” is to divide inappropriate execution of budget into improvement and suggestion after categorizing them.