Indiana Code § 3-12-14-8

Issuing orders; completion deadline
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Sec. 8. (a) The secretary of state shall issue orders to implement and administer the requirements of this chapter.       (b) In issuing an order under subsection (a), the secretary of state shall do the following: (1) Consult with recognized statistical experts, equipment vendors, the election division, and county election officials. (2) Consider best practices for conducting procedure audits.       (c) A procedure audit shall be completed not later than the following: (1) If the audit was of the primary election, August 31 of the same year as the primary election. (2) If the audit was of the general election, June 30 of the year following the general election.

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