Several tasks need to be carried out at the opening of the voting to facilitate the vote counting at the closing of voting. The first is to count the total number of ballots originally received (provided by the electoral management body). In countries using one ballot per political party and where envelopes are used, it is important to verify if all parties' ballots are available to voters.

This represents an important aspect of the audit trail, as this figure will be needed to reconcile the number of ballots used/unused after the voting takes place. When the ballots are delivered, prior to the commencement of voting, all ballots (and envelopes where applicable) should be counted, and serial numbers on the counterfoils or ballot book numbers (where applicable) should be verified as well, via inspection of the ballot booklets to ensure completeness. The officer who delivered them should witness the counting of the ballot quantities. He/she should sign a receipt, and a copy should be attached to the voting record book.

In all cases, the information should be written on the ballot accounting form. Depending on the country, and the type of information needed by the electoral management body, in order to reduce duplication of effort, the same information may not need to be recorded in more than one place unless required.

Once the ballots are counted, and proper observations or indications on the appropriate forms are made (if needed), the electoral manager at the voting station should show everyone present that the ballot box is empty, before placing security seals on the ballot box.

The serial number(s) of the seal(s) should be written in the voting record book and in any other appropriate form. The party and candidate representatives present should be given an opportunity to affix their seals or signatures on or next to the security seals of the ballot box. These procedures are very important, as they constitute the start of an important audit trail.

Following these procedures can prevent many mistakes. If discrepancies occur, steps can be retraced to the beginning of ballot marking. At no time should any voter remove ballots from the voting station.

Closing the Ballot Boxes

At closing time, the electoral manager in charge of the voting station should announce the official closing of the vote. The electoral manager in charge of the voting station should ensure that only authorized persons allowed to process or witness the count remain inside the voting station. Voting station and/or counting officers, observers, party and candidate representatives should be permitted to stay for the counting process.

If no one, except the counting officers, is present, the last voters may be asked to stay and witness the counting. All other persons should wait outside the voting station for the interim results.

To facilitate the counting process, the voting station may need to be physically reorganized. Tables are generally placed together for a larger working surface, and chairs, pencils, and a board to post results are put in place. Is important to have enough space to make different piles of ballots and to make it easier for observers and party representatives to observe the counting process.

Summary of Process

At the close of voting, authorized persons and counting officers stay in the voting station and start the counting process. Generally, an average of two hours is needed to complete a count of approximately four hundred to five hundred ballots, if no serious objections are encountered. The time taken to count ballots will depend on the number of staff and the complexity of the voting system and counting procedures.

While the ballot box is still sealed, reconciliation is done by checking the number of counterfoils (if applicable) indicating ballots given to voters, unused ballots, and spoiled ballots against the total number of ballots issued. The number of voters who voted on election day/s is also counted in order to verify against the number of ballots used (used counterfoils). All discrepancies must be resolved or reported to the electoral management body. The figures are written on a ballot paper account.

Once the first steps are complete, the person in charge of counting can open the ballot box and empty its contents in the centre of the table. The table may have been used during voting, or if no table was used during voting, the electoral management body should ensure that one is present for counting. It is important that the table is large enough so that no ballots will fall on the floor when the ballot box is emptied of its contents.

Seals are verified before ballot boxes are opened in the presence of counting officers, representatives of political parties and candidates, and observers. If only the counting officers are present then the last voters may be asked to stay in order to act as witnesses. Another reconciliation is done once the ballot box is emptied.

A further reconciliation may take place if requested by the representatives of parties and candidates. In all cases, the number of ballots in the box is compared with the number of voters who have voted. No ballots should be missing, nor should the number of ballots in the box exceed the number of voters.

All discrepancies should be reported to the electoral management body and proper modifications or changes made to the forms. Modifications should only be made by authorized EMB officials. In some instances, a dedicated correction form is used and attached to the statement of the vote form. As far as possible, everybody involved in the counting process should sign the forms, in order to confirm that the accounting for the ballots was satisfactory, or that they are aware of the source of discrepancy, and that they agree with the decision taken by the counting officer in charge of the count. According to best international praxis, observers and party agents should receive official copies of statement of the votes forms and correction forms used.

The usual forms required for the count are a count sheet, a voting record book, a statement of the vote, and the ballot account form. Envelopes, or bags for ballots, and seals to close the ballot box, or to put on the envelopes are also required.