This act requires the Secretary of State to select one (1) federal and one (1) statewide race on which each county must conduct a hand count audit. Each county clerk must also conduct a hand count audit for all legislative races in their respective county. Each county canvassing board may also audit additional races beyond those designated by the Secretary of State. This act requires county clerks to conduct a hand count audit of approximately five percent (5%) of the total number of ballots cast on election day. The results of the hand count audit shall be compared to the results tabulated by electronic tabulating machines in the same county in the same elections. This act requires a hand count of a requisite number of electronic tabulating machines equal to approximately five percent (5%) of the total number of ballots cast on election day. The results of that audit must be compared to the hand count audit authorized by this act. This act lays out requirements for how hand count audits conducted in the 2026 primary and general elections shall be conducted. Comments: The audit boards in each county shall report any inconsistencies or errors between the original count completed by electronic tabulating machines and the results of the hand count required by this act to the Secretary of State. The Secretary of State shall report the results of the hand count and any inconsistencies or errors found to the Joint Corporations, Elections and Political Subdivisions Interim Committee by May 1, 2027. AN ACT relating to elections; requiring the completion of a hand count by the county clerk of each county in the 2026 primary and general elections; specifying requirements of the hand count; requiring reporting; and providing for an effective date.