Recommendation Election Procedures, paragraph 5 (Polling, Counting and Publication of Results) Peru 2001
http://aceproject.org/ero-en/regions/americas/PE/peru-final-report-general-elections-eu-2001/at_download/file
According to current regulations, at each polling board ballot sheets are destroyed immediately after the tally. A subsequent audit or re-examination, especially in cases of
challenges and litigation, is not possible under such conditions. Internationally accepted practice is that such records are usually kept for a period of 6 months or more. It is
suggested that the Peruvian system provide for the ballot packages to be stored for some time, so that a recount can be made in cases of serious challenges.
