This document addresses the recommendation from the United Nations Board of Auditors in its report on the UNFCCC financial statements for the year ending 31 December 2018 for the secretariat to seek a decision by the Conference of the Parties on the funding plan for the employee benefit liabilities of after-service health insurance, repatriation grants and repatriation travel. The Subsidiary Body for Implementation will be invited to review the options presented herein and to discuss how best to finance these long-term liabilities.