46. 针对这一点，审计委员会确认，人口基金已执行五年供资计划来缩小现有的雇员负债供资缺口。人口基金管理层将依据以上所列的三种供资来源继续监测这一创新计划。今后，这些基金的投资将由外部投资基金管理人员负责管理——根据开发计划署、儿基会和联合国促进性别平等和增强妇女权能署(妇女署)的联合倡议确定人选。人口基金还修正了其财务条例和细则(2014 年 7 月 1 日生效)，以便对更广泛的一系列财政工具进行投资，预计这些工具将带来更高回报。
46. In response, the Board of Auditors has acknowledged that UNFPA has already implemented a five-year funding plan to close the current employee liability funding gap. UNFPA management will continue to monitor this innovative plan, based on the three funding sources listed above. In future, the investment of these funds will be managed by an external investment fund manager – identified through a joint initiative with UNDP, UNICEF and the United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women). UNFPA has also revised its financial regulations and rules (effective 1 July 2014) to facilitate investments in a wider range of financial instruments anticipated to provide higher returns.