7. 审计委员会建议行政当局更正已报给精算师用于离职后健康保险负债估值的错误的工作人员任职和参保数据，并更正财务报表中的雇员福利负债。行政当局接受了这项建议。为了尽快解决新增合格期限方面的不足，行政当局审查了联合国合办工作人员养恤基金内在职工作人员的初始入职日期，确认每名工作人员的平均服务期限多出 1.65 年。因此，对新增合格期限进行调整，使负债增加了 1亿美元，这反映在财务报表中。截至 2019 年 6 月 30 日，离职后健康保险负债价值 16 亿美元(同上，第二章，第 42 和 49-50 段)。
7. The Board of Auditors recommended that the Administration correct erroneous staff service and participation data that it had already forwarded to the actuary for the valuation of the after-service health insurance liability and correct the employee benefits liabilities in the financial statements. The Administration accepted the recommendation. To urgently address the deficiency in additional qualifying periods, the Administration reviewed the initial entry date of active staff members in the United Nations Joint Staff Pension Fund and recognized that the average additional service period was 1.65 years per staff member. Consequently, an adjustment using the additional qualifying period resulted in an increase of $100 million, which is reflected in the financial statements. As at 30 June 2019, the after-service health insurance liabilities were valued at $1.6 billion (ibid., chap. II, paras. 42 and 49–50).