FY 2015 Final Accounts Analysis for Top-down Budgeting is a report drafted to support the National Assembly with its macro and aggregate reviews of final accounts. It provides analysis of overall closing of accounts and financial management of ministries and agencies for 2015. This report covers the following:

The actual state and evaluation of final accounts part analyzes the government's investment projects such as economic revitalization programs and reviews the orientation of fiscal management for 2015 in major areas such as the fiscal balance and national debt. 

The in-depth analysis part addresses use and diversion of budget funds, changes in fund management plans, budget increases for projects for which funds were curtailed, projects with inactive annual budget execution, and projects funded by supplementary budgets.

1. NABO analyzed ministry-specific projects for which the annual budget execution ratio was less than 70 percent in 2015 and the four-year average execution ratio was less than 70 percent from 2012 to 2015. 

2. NABO determined whether the use and diversion of budget funds and the changes in fund management plans that occurred in FY 2015 were in compliance with requirements and limitations set out in the National Finance Act. 

3. NABO analyzed ministry-specific projects for which the government increased funds despite the National Assembly's decision to curtail them during the budget review for 2015.

4. NABO reviewed the final accounts of new fiscal projects for FY 2015 and analyzed various problems that arose in the process of their implementation.

5. NABO analyzed the compilation of the revised supplementary budget for 2015, its actual execution, problems, and economic effects.

6. NABO analyzed the final accounts of ad-hoc projects and problems that occurred in the process of their execution.

7. NABO reviewed the compilation and execution of contingency funds of each ministry for FY 2015 to detect any violation of budget compilation requirements and any budget executed not for intended purposes.