The Fiscal Baseline Projection provides macroeconomic outlook, estimated gross revenue and expenditures of government, and expenditures of governmental programs that would occur if no changes were made to current laws and systems during the period of next five years. In the first chapter, significance of the baseline projection and the necessity of its introduction are discussed. Also, it categorizes government expenditures into mandatory and discretionary spendings, and introduces case studies of the U.S. baseline projection. In addition, baseline projection of five mandatory expenditures including National Basic Livelihood Security Program, quasi-mandatory expenditures such as BTL, which is a private investment program in the public sector, and salaries of government employees, and discretionary spendings including SOC are illustrated in the second chapter.