At the opening of voting, ballots (and envelopes where applicable) received from the electoral management body are counted, and corresponding figures written in the ballot paper account form.

At the closing of voting, the first thing to do before sorting and counting the ballots is to count the numbers of used counterfoils (as applicable) and unused envelopes (as applicable), unused ballots, and spoiled ballots. At this stage, the ballot box remains closed.

This total number of ballots should balance with the number of ballots received at the opening, which is why is important to record all the voting information and materials before and after the process starts. Verification with the number of voters who voted on election day/s should also be done using the marked-up voter's list, and the entries in the voting record book.

It is important that accurate records are kept of the number of ballots used at each voting station. This will enable the electoral management body to demonstrate that all ballots used at each voting station are genuine and that ballots have nor been fraudulently deposited in ballot boxes or removed from the voting station.

Discrepancies

If there are discrepancies in the reconciliation process, the count should be repeated by verifying the observations made in the voting record book for the spoiled ballots, and recounting the unused ballots and the used counterfoils (if applicable).

If discrepancies remain, then verification with a higher authority (with the district electoral officer or the electoral management body) of the number of ballots (and envelopes) sent to the voting station should be done to verify their figures and to inform them of the situation. Keeping higher authorities informed of any problem is part of the transparency required in an election or any electoral event.

If no solution is found, modifications or changes to the voting record book, ballot account forms, count sheets, and statement of the vote forms should be completed in order to reflect the appropriate numbers of ballots. To validate these new figures, and to make sure that everybody who should know is informed of the situation and agrees with it, voting station and counting officers, party and candidate representatives, present at the voting station for the vote count should sign the forms and the voting record book.

Once this first reconciliation is done, the counting officer will verify if the seal is still unbroken and if the serial number is the same as the one recorded at the opening of the voting station. If locks are used, then the person in charge should ask the person with a set of keys to assist in the opening of the ballot box.

This information should be written in the voting record book. The ballot box is then opened and the contents emptied onto a table. These ballots (or envelopes) are counted as well, and compared to figures obtained earlier.

The number of ballots (or envelopes) in the ballot box should match with the number of voters who voted, a number that can be obtained by counting the number of counterfoils as applicable (number of ballots used), unused ballots less the number of spoiled ballots. There should be another reconciliation after the count of the ballots for each candidate/party/option in order to verify that all figures total correctly before making the statement of the vote for the voting station.

In case of discrepancies, the counting process should be repeated ones or twice until the missing ballot or ballots - or an explanation for the discrepancy - are found.

If, after verification, the missing ballots are still not found, then the electoral management body should be informed of the problem, and verification of their ballot accounts should be done (especially verification of the number of ballots sent to the voting station). Once again, if no solution is found, appropriate changes should be made on the forms signed by counting officers and party and candidate representatives. This new figure should become the official one for the voting station.

In some jurisdictions, counting of ballots which cannot be reconciled, or which are not within a certain acceptable variation (i.e. difference is not more than two, three or five ballots), legislation, regulations, or directives may prohibit proceeding with the count. If significant discrepancies are discovered, local rules could apply to the level of action taken.

In some cases, if significant fraud is suspected, it may be necessary to delay opening and counting the contents of a ballot box until the electoral management body investigates the problem and decides what to do with the ballot box. Voting station and counting officers should be made aware of these provisions through their training.

In the case of multiple elections held on the same day, such as presidential elections, municipal elections, and legislative assembly elections, finding ballots in the wrong box is a frequent occurrence. In such cases, the counting officer should transfer the ballot to the appropriate box, reconcile all the ballots, and make a report for each case. This should be followed by a reconciliation count of the ballots and, if no discrepancy is found, the counting officer can proceed with the count.