Requirements to audit paper ballots are from https://VerifiedVoting.org/state-audit-laws, summarized at https://en.wikipedia.org/wiki/Election_audit#Overview. That source notes that CA, HI, WI do require audits, but HI and WI exclude absentee ballots, and CA excludes absentee ballots tallied after election day, which were 43% of total ballots in the 2020 primary. Some of the states which do not require audits have optional audits, or can release copies of ballots for outsiders to check the tallies.
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