45. 在 2014 年之前期间，审计委员会建议人口基金继续加紧努力，按照拟议时间表填补待付雇员福利负债的资金缺口。目前的供资计划包括三个供资来源：从薪金中扣除后的应计费用；从本可用于方案的基金结余划拨；以及离职后负债已有准备金的部分赚取的利息。因此，人口基金的各项计划仍然属于联合国系统内资金最充裕的计划，目前仍在不断寻找创新措施来消除资金缺口。
45. During the period prior to 2014, the Board of Auditors recommended that UNFPA continue to enhance its efforts in bridging the funding gap of the outstanding liabilities in employees’ benefits within the proposed time schedule. The current funding plan includes three funding sources: cost accruals resulting from payroll charges; transfers from fund balances otherwise available for programming; and interest earned on the already funded portion of the after-service liability. Consequently, UNFPA continues to have one of the best-funded plans within the United Nations system; the organization is continually looking for innovative measures to eliminate the remaining funding gap.