§ Ind. Code § 3-12-13-4Designation of counties as post-election audit counties

(a) The secretary of state may designate counties as post-election audit counties.
(b) For a county to be designated as a post-election audit county, the county election
board must adopt a resolution requesting the secretary of state to designate the county as a
post-election audit county.
(c) In designating a county as a post-election audit county, the secretary of state shall seek
to designate a variety of counties as post-election audit counties based on the number of
active voters within the county.
(d) A county designated as a post-election audit county shall conduct post-election audits
as provided in this chapter.