The government announced the 2015-2019 National Fiscal Management Plan, by which it intended to tap a wider range of sources of funds for investment in transport infrastructure. The plan involves stimulating private sector investment and increasing the role of public institutions. The government plans to further expand public organizations' investment by allocating responsibilities between the government and public organizations. A major issue that must first be addressed towards that end is debt: the Korea Expressway Corporation and the Korea Rail Network Authority held debt totaling KRW 26.4622 trillion and KRW 17.8609 trillion, respectively, as of the end of 2014. At the end of 2013, the government put both institutions under special management for debt.  

Such being the case, the causes of the rise in debt of public institutions must be analyzed, and the effects of their investment projects, whether planned or underway, on their fiscal soundness must be determined.
This report evaluated the Korea Expressway Corporation and the Korea Rail Network Authority with respect to their liabilities, return on investment for completed projects, expected profitability of projects currently underway, and operation of a transport infrastructure investment assessment system.  

The evaluation found faults in demand forecast for competed projects, and neither of the two organizations has quickly retrieved its investments as a result. Moreover, most of their investment projects due to be completed show poor projected profitability and are highly likely to cause significant fiscal strains. Therefore, this report suggested that when constructing roads and railways, the government needs to conduct thorough financial analysis that comprehensively considers profitability of projects that have been completed or are underway, and assess the investment capacity of public institutions involved in transport. NABO also proposed that the government needs to work out measures to re-examine demand forecasts for transportation and to comprehensively manage information on transport infrastructure investment projects.