One has to ask.
A more fitting BOFH fix would be to ensure the system continued, possibly with the average being slowly nudged towards 96/97% for the improved benefits.
Did Alban get any sort of promotion for his efforts in identifying this key strategic information for management? After all, the boss was obviously not caring a jot about publishing the revised previous numbers merely looking for a patsy for when the numbers 'go bad' in future.