§ Ark. Code § 7-4-121Election audits

(a)(1) The State Board of Election Commissioners shall audit the results of each preferential
primary election and general election to ensure the integrity and accuracy of the voting process.
(2) When conducting a post-election audit of the election results, the State Board of Election
Commissioners shall:
(A)(i) Except as otherwise provided in subdivision (a)(2)(A)(ii) of this section, select by lot the
counties, polling sites, early voting locations, and vote centers to be audited.
(ii) If a county in the immediately preceding preferential primary election or general election
is found to have less than one hundred percent (100%) accuracy in the State Board of Election
Commissioners’ audit, the county shall be chosen for audit in the subsequent preferential
primary election or general election;
(B) Select a sufficient number of early voting locations, polling sites, and vote centers to
obtain a meaningful sample;
(C) Select the counties to be audited no less than sixty (60) days following the date of the
general election;
(D) Conduct the audit by using the voter-verified paper audit trail;
(E)(i) Compile a report detailing the findings of this audit.
(ii) The report filed under this subdivision (a)(2)(E):
(a) Is not a recount;
(b) Has no legal effect on the outcome of any election subject to the audit; and
(c) Shall be made public and disseminated to any person upon request; and
(F) Securely maintain any county election records obtained for the purpose of conducting an
audit.
(3) The Secretary of State may, at his or her discretion, provide additional staff to assist in
conducting any audit under this subsection.
(b)(1) The county clerk, county board of election commissioners, or other county election official
for a county that is audited under this section shall provide documents, records, or access to
election equipment requested by the State Board of Election Commissioners to the State Board
of Election Commissioners upon request.
(2) If the county clerk, county board of election commissioners, or other county election official
of the county willfully fails to comply with a request made under subdivision (b)(1) of this section,
and the State Board of Election Commissioners is not able to obtain the requested information
through other means, the State Board of Election Commissioners may:
(A) Find that the county in violation of subdivision (b)(1) of this section has forfeited
reimbursement of state-funded election expenses for a period of up to two (2) years; and
(B) Elect to withhold reimbursement of state-funded election expenses to the county for a
period of up to two (2) years.
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BOARDS OF ELECTION COMMISSIONERS, ETC.
7-4-123
(c)(1) An audit shall be performed by the State Board of Election Commissioners of the voter
registration data to ensure voter registration data is accurate and up to date.
(2) The audit shall be performed annually by December 31.
(3) The results of the audit shall be made publicly available on the State Board of Election
Commissioners’ website.