For the 2020 post-election audit, the Commission approved a continuation of the 5% sample size of all reporting units statewide that was used during the 2018 audit. The application of this sample size established a minimum standard of184 reporting units selected for the 2020 audit. The Commission also determined that at least one reporting unit from each county be included in the sample selected for audit. In summary, the Commission approved the following selection criteria for the 2020 audit:

1. Establish the audit sample as 5% of all reporting units statewide for a minimum of 184 total audits.
2. Ensure that at least one (1) piece of voting equipment is selected for audit in each of the 72 Wisconsin counties.
3. Ensure that a minimum of five (5) reporting units are selected for each piece of equipment certified for use in Wisconsin that records and tabulates votes.

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https://elections.wi.gov/sites/elections.wi.gov/files/2021-01/February%203%2C%202021%20Commission%20Materials%20-Open%20Session%201.29.pdf