Alaska Statutes Title 15. Elections § 15.20.220. Procedure for state review

(a) When the director and appointed party representatives have completed the review of ballots cast at the voting precincts, they shall proceed to review the absentee and questioned ballot votes certified by the district counting boards. The review of the absentee and questioned ballot vote certified by the district counting boards shall be accomplished by reviewing the tallies of the recorded vote to check for mathematical error and by comparing the totals with the election certificate of results.

(b) The state review board shall review and count absentee ballots under AS 15.20.081(e) and (h) and questioned ballots that have been forwarded to the director and that have not been reviewed or counted by a district counting board.