Provides that, in counties voting entirely by mail, a random audit of the ballot counting equipment may be conducted upon mutual agreement of the political party observers or at the discretion of the county auditor. The random audit procedures must be adopted by the county canvassing board. The random audit process shall involve a comparison of a manual count to the machine count and may involve up to either three precincts or three batches depending on the ballot counting procedures in place in the county. The random audit will be limited to one office or issue on the ballots in the precincts or batches that are selected for the audit. The selection of the precincts or batches to be audited must occur no later than 8:30 p.m. on election day and the audit must be completed no later than forty-eight hours after election day.