Post-Election Audits by State Auditor.

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 1087

Short Title: Post-Election Audits by State Auditor. (Public)
Sponsors: Senators Overcash, Daniel, and Hise (Primary Sponsors).
Referred to: Rules and Operations of the Senate
June 18, 2026
*S1087-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REQUIRE THE STATE AUDITOR TO AUDIT ELECTION PROCEDURES. 2
The General Assembly of North Carolina enacts: 3
SECTION 1. Article 5A of Chapter 147 of the General Statutes is amended by 4
adding a new section to read: 5
"§ 147-64.6Q. Audit of general elections. 6
(a) After the certification of each general election, the Auditor shall select counties of the 7
State in which to conduct post -election audits of election system and controls. The number of 8
audits to be conducted and the selecti on of counties to be audited is at the discretion of the 9
Auditor, but all county board s of elections must be audited within a reasonable time frame. No 10
county audit under this section shall occur until after the election is certified pursuant to 11
G.S. 163-182.15. Nothing in this section supersedes, overrides, or replaces any procedures in 12
Article 15A of Chapter 163 of the General Statutes. No findings in audits under this section shall 13
be used as grounds to challenge the final result of an election. Audits under this section are in 14
addition to audits conducted under G.S. 163-182.12A. 15
(b) In conducting audits under this section, the Auditor may examine all of the following 16
areas: 17
(1) The accuracy of voter rolls and compliance with list maintenance 18
requirements in State and federal law. 19
(2) Procedures for testing voting equipment before counting ballots, including the 20
ballots used for testing the equipment and the storage and maintenance of the 21
equipment. 22
(3) Records of ballots distributed, ballots v oted, poll book records, and ballots 23
tabulated. 24
(4) Chain of custody and seal documentation. 25
(5) Absentee ballots, absentee ballot applications, absentee ballot envelopes, 26
registrar records regarding absentee ballots, and records created and used by 27
the ballot board to ensure appropriate processing and counting of absentee 28
ballots. 29
(6) Provisional ballots, provisional ballot envelopes, and records regarding 30
provisional ballots. 31
(7) Compliance with all State and federal laws regarding contact with voters and 32
voter assistance. 33
(8) Any areas of concern regarding election accuracy, security, or credibility 34
uncovered over the course of the audit. 35
General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 1087-First Edition
(c) The State Board of Elections , each county board of election s, and the Division of 1
Motor Vehicles of the Department of Transportation shall provide ready access to materials, 2
equipment, personnel, or software necessary for audits under this section in accordance with 3
G.S. 147-64.7. Election officials may be present during portions of an audit under this section as 4
necessary to preserve chain of custody, when applicable. 5
(d) The Auditor shall produce periodic reports of the audits conducted under this section 6
and shall submit the rep orts to the Governor, Lieutenant Governor, Speaker of the House of 7
Representatives, President Pro Tempore of the Senate, State Board of Elections, Joint Legislative 8
Elections Oversight Committee, and Fiscal Research Division. The report shall include details of 9
which areas listed in subsection (b) of this section were examined and the Auditor 's findings 10
related to those areas. Before submitting the report, the Auditor shall allow a local board of 11
elections for any county discussed in the report to review the report and provide comments to be 12
submitted along with it in accordance with G.S. 147-64.6(c)(13). The reports shall be 13
prominently located on the Office of the State Auditor 's website with any appropriate 14
supplementary materials. The reports shall not violate any applicable confidentiality laws. 15
(e) If the Auditor receives or collects information during an audit under this section that 16
the Auditor believes may be evidence of a violation of State or federal law, the Auditor shall 17
refer this evidence in accordance with G.S. 147-64.6B. 18
(f) If an error, inefficiency, or vulnerability in a county 's election system or controls is 19
uncovered in an audit under this section, the county board of elections shall submit a report to 20
the Auditor, the State Board of Elections, and the county board of commissioners outlining its 21
plan to fix the error, inefficiency, or vulnerability. 22
(g) The State Auditor, in collaboration with the State Board of Elections, shall develop 23
an audit manual that details the p olicies and procedures guiding audits under this section. This 24
manual will not have the force of law . The manual shall not be altered within the 90 days 25
preceding an election in which the manual is utilized to conduct an audit under this section." 26
SECTION 2. This act is effective when it becomes law. 27