; (C) specific types of election audits, including procedures and shortcomings for such audits; (D) durational requirements needed to facilitate election audits prior to election certification, including variations in the acceptance of postal ballots, time allowed to cure provisional ballots, and election certification deadlines; (E) providing actionable guidance to election agencies that have not applied for or received grant funds under section 7, and to agencies that seek to implement additional cybersecurity protections; (F) how the guidelines could assist other components of State and local governments; and (G) any other factors that the Advisory Panel determines to be relevant. (2) Relationship to Voluntary Voting Guidelines and National Institute of Standards and Technology Cybersecurity guidance In developing the guidelines required under subsection (b), the Advisory Panel shall consider— (A) the Voluntary Voting Guidelines developed by the Commission; and (B) cybersecurity standards and best practices developed by the National Institute of Standards and Technology, including frameworks, consistent with section 2(c) of the National Institute of Standards and Technology Act ( 15 U.S.C. 272(c) ). (f) Public comment The Advisory Panel shall— (1) provide a reasonable opportunity for public comment, including through Department publication in the Federal Register, on the guidelines required under subsection (b), including a 45-day opportunity for public comment on a draft of the guidelines before they are submitted under subsection (i), which shall, to the extent practicable, occur concurrently with the other activities of the Advisory Panel under this section; and (2) consider the public comments in developing the guidelines. (g) Consultation In developing the guidelines required under subsection (b), the Advisory Panel shall consult with— (1) the appropriate Federal entities; (2) the Standards Board, Board of Advisors, and Technical Guidelines Development Committee of the Commission