; and (II) the total amount of special financial assistance paid to such plan on behalf of participants or beneficiaries described in subclause (I). (ii) Process In conducting an audit under clause (i), the corporation shall— (I) follow a process recommended by the Office of the Inspector General of the Pension Benefit Guaranty Corporation, including the recommendations in the white paper issued by such Office entitled Detecting Fraud and Improper Payments Involving Deceased Participants and dated March 9, 2018; and (II) match census data with the information on records of death maintained by the Social Security Administration under section 205(r) of the Social Security Act ( 42 U.S.C. 405(r) ). (iii) Review The Office of the Inspector General of the Pension Benefit Guaranty Corporation shall review an audit conducted under clause (i) prior to such audit being provided to an eligible multiemployer plan under paragraph (C). (C) Hearing (i) Notice Not later than 10 days after the completion of an audit under subparagraph (B), the corporation shall provide to the eligible multiemployer plan (or a successor plan) the following information: (I) A list of participants or beneficiaries on behalf of whom assistance was provided as described in subparagraph (B)(i)(I). (II) The total amount of financial assistance paid as described in subparagraph (B)(i)(II). (ii) Hearing The corporation shall provide an eligible employer plan with the opportunity for a hearing— (I) which shall, unless extenuating circumstances (as determined by the corporation) exist, occur not later than 60 days after the information described in clause (i) is provided to the plan