(a)    (1)    In this section the following words have the meanings indicated.

(2)    “Manual audit” means inspection of voter–verifiable paper records by hand and eye to obtain vote totals in a contest that are compared to the vote totals produced for that contest by the electronic voting system.

(3)    “Previous comparable general election” means:

(i)    in a presidential election year, the presidential election held 4 years earlier; and

(ii)    in a gubernatorial election year, the gubernatorial election held 4 years earlier.

(4)    “Voter–verifiable paper record” has the meaning stated in § 9–102 of this article.

(b)    Following each statewide general election, the State Board shall conduct an audit of the accuracy of the voting system’s tabulation of votes by completing:

(1)    an automated software audit of the electronic images of all ballots cast in the election; and

(2)    a manual audit of voter–verifiable paper records in accordance with subsection (d) of this section.

(c)    Following each statewide primary election, the State Board:

(1)    shall complete an automated software audit of the electronic images of all ballots cast in the election; and

(2)    may complete a manual audit of voter–verifiable paper records in a manner prescribed by the State Board.

(d)    (1)    Following each statewide general election, the State Board shall complete a manual audit of:

(i)    at least 2% of precincts statewide, including:

1.    at least one randomly chosen precinct in each county; and

2.    additional precincts selected by the State Board; and

(ii)    a number of votes equal to at least 1% of the statewide total in the previous comparable general election of each of the following, including at least a minimum number of each of the following in each county, as prescribed by the State Board:

1.    early votes;

2.    absentee votes; and

3.    provisional votes.

(2)    The manual audit shall be completed within 120 days after the general election.

(3)    If the manual audit shows a discrepancy, the State Board may:

(i)    expand the manual audit; and

(ii)    take any other actions it considers necessary to resolve the discrepancy.

(4)    Within 14 days after the conclusion of the audit, the State Board shall post on its website a report that describes:

(i)    the precincts and number of votes selected for the manual audit in each county and the manner in which the precincts and votes were selected;

(ii)    the results of the manual audit; and

(iii)    any discrepancy shown by the manual audit and how the discrepancy was resolved.

(5)    The State Board shall allow for public observation of each part of the manual audit process to the extent practicable.

(e)    An audit under this section:

(1)    may not have any effect on the certified election results; and

(2)    shall be used to improve the voting system and voting process for future elections.

(f)    The State Board shall adopt regulations to carry out this section.