6. 关于离职后健康保险负债，审计委员会发现，提供给联合国合办工作人员养恤基金精算师的普查数据存在弱点，该精算师负责确定养恤基金的现有资产和未来估计资产是否足以支付其负债。所提供的数据只显示了联合国系统各实体不间断服务的最新任命情况，却没有反映以往累积符合参加联合国保健计划的期间。审计委员会抽样审查了总部 25 份人事档案，以评估提交给精算师的在职工作人员的入职日期是否准确。在 25 个抽样档案中，不正确的有 15 个，正确的有 6 个，不确定的有 4 个(A/74/5(Vol.II))，第二章，第 46 段，以及第五章，第 111 段)。
6. With regard to the after-service health insurance liabilities, the Board of Auditors found a weakness in the census data provided to the actuary of the United Nations Joint Staff Pension Fund, whose role is to determine whether the current and estimated future assets of the Fund will be sufficient to meet its liabilities. The data provided captured only the latest appointment for uninterrupted service in the United Nations system entities and not the previous accumulative qualifying periods of participation in the United Nations health plans. The Board reviewed a sample of 25 personnel files at Headquarters to assess whether the entry-on-duty dates of active staff members submitted to the actuary were accurate. Of the 25 sampled files, 15 were incorrect, 6 were correct and 4 were inconclusive (A/74/5 (Vol. II), chap. II, para. 46, and chap. V, para. 111).