Estonia’s IVXV online-voting repository provides the code used in actual elections for external review. It publishes election-use code rather than serving as an active development workspace, with development supervised by the State Electoral Office. Official audit guidance describes checking decryption-key generation, use, and destruction, along with data integrity before and after processing, and says audit-program code is also published. Source access alone should not establish safety; test results, procedures, and data audits for the relevant election should be reviewed as well.
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Estonia's IVXV exposes election-use code for public review
Public source availability and verified operational procedures for a particular election are different facts.