; (ii) incorporate the procedures described in paragraph (4); (iii) establish consequences for failure to meet the criteria described in paragraph (5); and (iv) take into account any differences in generally accepted accounting principles, and the financial statements required thereunder, that are applicable to for-profit, public, and nonprofit institutions. (3) The criteria prescribed pursuant to paragraph (2)(E) shall provide that the Secretary shall— (A) not later than 6 months after an institution that is subject to the requirements of paragraph (2)(E) has submitted its annual financial statement, provide to such institution a notification of its preliminary score under such paragraph; (B) provide to each such institution a description of the method used, and complete copies of all the calculations performed, to determine the institution’s score, if such institution makes a request for such information within 45 days after receiving the notice under subparagraph (A); (C) within 60 days of receipt by an institution of the information described in subparagraph (B)— (i) allow the institution to correct or cure an administrative, accounting, or recordkeeping error if the error is not part of a pattern of errors and there is no evidence of fraud or misconduct related to the error; (ii) if the institution demonstrates that the Secretary has made errors in its determination of the initial score or has used non-standard accounting practices in reaching its determination, notify the institution that its composite score has been corrected; and (iii) take into consideration any subsequent change in the institution’s overall fiscal health that would raise the institution’s score; (D) maintain and preserve at all times the confidentiality of any review until such score is determined to be final