3 . Of the 10 remaining audit recommendations , the five high-priority ( main ) audit recommendations to be addressed by end of 2007 include : ( a ) the formalization of risk based audit planning methodology for nationally executed ( NEX ) projects ; ( b ) the implementation of the results-based budgeting to strengthen the linkage between financial expenditures and project results within the enhanced results based management system ; ( c ) the development of procurement benchmarks for both exigency and normal situations ; ( d ) the development of guidelines for the implementation of mandatory procurement plans in UNDP ; and ( e ) the planned migration of the ` Systems , Applications , Products ' data processing system , used by Brazil , to Atlas for full , integrated financial and results reporting starting in 2008 .