Arkansas Code
Subchapter 1 - General Provisions
§ 7-4-121. Election audits

(a)
(1) The State Board of Election Commissioners shall audit the results of each 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) Select by lot the counties, polling sites, early voting locations, and vote centers to be audited;
(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.