Liabilities and proposed funding for after-service health insurance benefits : resolution / adopted by the General Assembly

Requests the Secretary-General to validate the accrued liabilities by using current data and to apply the actuarial methodology prescribed by the International Public Sector Accounting Standards, and to submit a detailed report, with figures audited by the Board of Auditors, on the outcome of the validation and status of the liabilities, as well as additional information on financing options, to the General Assembly no later than the main part of its 63rd session; approves changes to the after-service health insurance provisions for new staff members recruited on or after 1 July 2007; requests the Secretary-General to report on measures aimed at reducing the Organization's costs related to health-care plans; decides to approve the establishment of an independent segregated special account to record after-service health insurance accrued liabilities and account for related transactions; requests more comprehensive information and analysis based, inter alia, on the results of the actuarial valuation of the after-service health insurance plan as at 31 Dec. 2007; stresses the importance of addressing this matter further and decides, pending the validation of the accrued after-service health insurance liabilities and auditing by the Board of Auditors, to revert to it, as a matter of priority, at its 63rd session.

Adopted without vote, 93rd plenary meeting

3 p.

Issued in GAOR, 61st sess., Suppl. no. 49.