; (2) submitting recommendations, including recommended criteria, to the Department for the grant program review process; (3) submitting recommendations, including recommended criteria, to the Department for use of remaining grant funds; (4) submitting recommendations, including recommended criteria, to the Department for the interim grant program for non-paper equipment replacement; and (5) providing any other assistance that the Department or the Commission requests. (d) Paper ballots and statistical audits The guidelines developed under subsection (b) shall include provisions regarding paper ballots and statistical audits for Federal elections, including that— (1) each vote is made by a paper ballot (marked by hand or device), and the voter has an opportunity to inspect and confirm the marked paper ballot before casting it (consistent with accessibility accommodations); and (2) each election result is determined by tabulating marked paper 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 paper 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 computer hardware or software malfunctions due to error or an election cybersecurity incident; (C) specific types of election audits, including procedures and shortcomings for such audits