Enacts new GS 147-64.6Q, providing as follows. Requires the Auditor, after the certification of each general election, to select counties in which to conduct post-election audits of election systems and controls. Allows the Auditor to decide on the number of audits and to select counties, but requires all county boards of elections to be audited within a reasonable time frame. Provides that audit findings cannot be used as grounds to challenge the final result of an election. Allows the Auditor to examine eight specified areas, including: (1) accuracy of voter rolls and compliance with list maintenance requirements in State and federal law; (2) records of ballots distributed, ballots voted, poll book records, and ballots tabulated; (3) absentee ballots, absentee ballot applications, absentee ballot envelopes, registrar records regarding absentee ballots, and records created and used by the ballot board to ensure appropriate processing and counting of absentee ballots; and (4) provisional ballots, provisional ballot envelopes, and records regarding provisional ballots. Requires the State Board of Elections (Board), each county board of elections, and the Division of Motor Vehicles of the Department of Transportation to provide ready access to materials, equipment, personnel, or software necessary for audits. Allows election officials to be present during portions of an audit to preserve chain of custody. Requires the Auditor to report periodically on the audits to the Governor, Lieutenant Governor, Speaker of the House of Representatives, President Pro Tempore of the Senate, State Board, Joint Legislative Elections Oversight Committee, and Fiscal Research Division. Requires the Auditor to allow a local board of elections for any county discussed in the report to review the report and provide comments to be submitted along with the report. Requires the reports to be located on the Office of the State Auditor's website. Requires, when the Auditor believes information collected in the audit may be evidence of a violation of State or federal law, that the Auditor refer the evidence in accordance with GS 147-64.6B (reports of improper governmental activities). Provides that when an error, inefficiency, or vulnerability in a county's election system or controls is discovered, the county board of elections must report to the Auditor, the State Board, and the county board of commissioners on its plan to fix the error, inefficiency, or vulnerability. Requires the State Auditor to collaborate with the State Board in developing an audit manual detailing the policies and procedures guiding these audits. Prohibits changing the manual within the 90 days preceding an election in which the manual is used to conduct an audit.