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Bill

SB 1087

Post-Election Audits by State Auditor.

2025-2026 Session Introduced by Warren Daniel and 2 co-sponsors

Post-election audits by the State Auditor will assess election procedures and controls to identify improvements, with findings publicly reported but not usable to challenge results

Passed 1st Reading
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Bill Summary · SB 1087

Summary of SB 1087 (Session 2025) – Post-Election Audits by State Auditor (North Carolina)

Purpose and intent

  • Establishes post-election audits conducted by the North Carolina State Auditor after each general election.
  • Aims to evaluate election procedures, system controls, and related practices to identify areas for improvement.
  • Audits are additional to, and do not supersede, existing procedures under state law; findings cannot be used to challenge the final election result.

Key provisions and changes

  • Section 147-64.6Q added: audit framework for general elections.
    • (a) After certification of a general election, the State Auditor may select counties to audit. The number of audits and county selection are at the Auditor’s discretion, but all counties must be audited within a reasonable timeframe.
    • Audits occur only after election certification (G.S. 163-182.15).
    • Audits are in addition to existing audits under G.S. 163-182.12A.
    • (b) Audit areas may include:
    • Accuracy of voter rolls and list maintenance compliance with state and federal law.
    • Procedures for testing voting equipment before counting ballots, including testing ballots and storage/maintenance of equipment.
    • Records of ballots distributed, ballots voted, poll book records, and ballots tabulated.
    • Chain of custody and seal documentation.
    • Absentee ballots: applications, envelopes, registrar records, and related ballot board processing.
    • Provisional ballots and related envelopes/records.
    • Compliance with state and federal laws on voter contact and assistance.
    • Any other areas of concern related to election accuracy, security, or credibility uncovered during the audit.
    • (c) Access to materials and personnel: The State Board of Elections, county boards of elections, and the Division of Motor Vehicles (within DOT) must provide ready access to materials, equipment, personnel, or software as needed for audits, per G.S. 147-64.7. Election officials may be present during portions to preserve chain of custody.
    • (d) Reporting: The Auditor must produce periodic audit reports and submit them to:
    • Governor, Lieutenant Governor, Speaker of the House, President Pro Tempore of the Senate, State Board of Elections, Joint Legislative Elections Oversight Committee, and Fiscal Research Division.
    • Reports must detail which audit areas were examined and the findings.
    • Local boards of elections discussed in the report may review the report and provide comments to be included, per G.S. 147-64.6(c)(13).
    • Reports should be prominently posted on the State Auditor’s website, with applicable supplementary materials, while respecting confidentiality laws.
    • (e) Handling potential violations: If the Auditor uncovers information suggesting violations of law, it must be referred in accordance with G.S. 147-64.6B.
    • (f) Response requirements for counties: If an error, inefficiency, or vulnerability is found, the county board of elections must submit a corrective plan to the Auditor, the State Board of Elections, and the county board of commissioners.
    • (g) Audit manual: The Auditor, in collaboration with the State Board of Elections, shall develop an audit manual outlining policies and procedures. The manual is advisory (not the force of law) and cannot be altered within 90 days prior to an election when the manual is used for an audit under this section.
  • Section 2: Effective date – The act becomes law upon becoming effective.

Who is affected

  • Statewide: County boards of elections, the State Board of Elections, the Division of Motor Vehicles (in DOT context), and the Office of the State Auditor.
  • Local election officials and staff: Required cooperation and provision of materials, equipment, and access during audits.
  • Voters and the public: Increased transparency through published audit reports; potential improvements in election administration based on audit findings.

Procedural and timeline aspects

  • Audits occur after the certification of each general election (post-certification timing defined by existing law, G.S. 163-182.15).
  • Auditor’s discretion governs the number and selection of counties to audit, but all counties must be audited within a reasonable timeframe.
  • Audit findings and reports:
    • Periodic reports to specified state officials and committees.
    • Local boards of elections can participate in commenting on the report before final submission.
    • Reports publicly posted on the State Auditor’s website.
  • Audit manual development: Collaborative effort between the State Auditor and State Board of Elections; manual is nonbinding legally and cannot be altered within 90 days before an election in which it will be used.
  • Confidentiality: Reports must comply with confidentiality laws; data may be referred for potential legal violations as appropriate.

Potential impact

  • Adds a formal, post-election audit mechanism to independently assess election procedures and controls.
  • Increases accountability and transparency through public reporting and opportunities for local input.
  • Could drive targeted improvements in voter rolls, equipment testing, ballot handling, absentee/provisional ballot processes, and adherence to legal standards.
  • Balances oversight with protections against undermining election results by clarifying that audit findings cannot be used to challenge final outcomes.

Compiled from official sources — confirm details with the bill’s official record.

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