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) : UN provides its staff and former staff with post - employee benefits. The liabilities become due for payment to former staff once former

): UN provides its staff and former staff with post-employee benefits. The liabilities become due for payment to former staff once former staff become eligible following the separation/retirement or death from UN. The liabilities arising from post-employment benefits are determined by independent actuaries and those employee benefits are established in accordance with the Staff Regulations and Rules of the UN. At 31 December 2023, the liabilities arising from post-employment benefits are valued at US$1.1 billion. This liability is only partially funded by UN. As the Head of Field Finance, what approaches can be taken to ensure that UN has sufficient funding availability to cover future cash outflows for the post-employee benefits liabilities?

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