OG11 91 不存在代词指代歧义吗？

swimswan

91．In theory, international civil servants at the United Nations are prohibited from continuing to draw salaries from their own governments；in practice，however, some governments merely substitute living allowances for their employees’ paychecks，assigned by them to the United Nations．
(A)for their employees’ paychecks，assigned by them
(B)for the paychecks of their employees who have been assigned
(C)for the paychecks of their employees，having been assigned
(D)in place of their employees’ paychecks，for those of them assigned
(E)in place of the paychecks of their employees to have been assigned by them

难道这里不存在代词指代歧义吗？their 可以就近指代allowances，也可以指代主语governments啊？??

tuyouqian

allowance 怎么会有employee?