; and (B) allows the voter an opportunity to inspect and confirm the marked ballot before casting it (consistent with accessibility requirements); and (2) each election result is determined by tabulating marked ballots (by hand or device), and prior to certification by a State of the election result, election agencies within the State inspect (by hand and not by device) a random sample of the marked ballots and thereby establish high statistical confidence in the election result. (e) Issues considered (1) In general In developing the guidelines required under subsection (b), the Advisory Panel shall consider— (A) applying established cybersecurity best practices to Federal election administration by States and local governments, including appropriate technologies, procedures, and personnel for identifying, protecting against, detecting, responding to, and recovering from cybersecurity events; (B) mechanisms to verify that election systems accurately tabulate ballots, report results, and identify a winner for each election for Federal office, even if there is an error or fault in the voting system; (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