What is the logic behind the Audit Report generated by the US ACA Eligibility process?

Summary:

This process runs monthly. I need to understand the logic to know why the report shows employees who have had no changes in Employment. For example, an employee was rehired in January 2024, the ACA Eligibility field is set to 'Always' and the ACA Full Time field is set to 'Yes'. The record has not changed since then (re-hire) and continues to appear in the Audit report since January until now (every month). Why is this?

According to Oracle documentation:

"Audit Report lists the employees that had date-effective assignment updates performed by the process. It shows the current values and the proposed values.