KPMG advocated replacing the present formula, and therefore the funding requirements, with a calculation that moves from the existing single-year calculation of the reserve level to a three-year moving average of expenditure on administrative and project budgets.
KPMG主张更换现有的公式，因此更换供资要求，将计算方式从目前的计算一年的储备金水平改为计算行政和项目预算三年移动平均支出。