
A number of states have enacted requirements for mandatory manual audits (in randomly selected precincts) of the voter-verified paper records produced by the voting systems in use in those states. These audits are designed to verify that the electronic voting systems (either DRE voting machines or optical scan voting systems) are accurately recording and counting the votes. In the randomly-selected precincts, a hand count of the voter-verified paper records is compared to the totals reported by the electronic voting system. At least two states without voter-verified paper record requirements (Kentucky, Pennsylvania) also have audit requirements. These were written into statute decades ago, apparently prior to widespread adoption of (paperless) direct recording electronic (DRE) voting systems. It is unclear whether -- or how -- these states are carrying out their statutory audit requirement. Texas requires audits of optical scan paper ballot systems only; counties with DREs have no voter-verified paper records to audit.
Verified Voting has compiled a document that lists these mandatory manual audit requirements along with citations of the relevant legislative text. This document is available as a PDF-format document that includes links to the cited legislation.

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