Counting Ballots
At the opening of the polls, ballots (and envelopes where applicable) received from the electoral management body are counted, and corresponding figures written in the ballot paper account form (see Ballot paper account England - reconciliation form, or see the voting record book Voting record book - Canada). At the closing of the polls, 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 should balance with the number of ballots received at the opening. Verification with the number of voters who voted on election day 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 by each polling station. This will enable the electoral management body to demonstrate that all ballots used at each polling station are genuine and that ballots have nor been fraudulently deposited in ballot boxes or removed from the polling station.
Discrepancies
In case of 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 higher authority (with the district electoral officer and the electoral management body) of the number of ballots (and envelopes) sent to the polling station should be done in order to verify with their figures and in order 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, poll workers, political parties' representatives, and candidates' agents present at the polling station for the vote count should sign the forms and the voting record book.
Once this first reconciliation is done, then the person in charge of counting 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 polling 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 polling 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 polling station). Once again, if no solution is found, appropriate changes should be made on the forms signed by poll workers, representatives of political parties and candidates' agents. This new figure should then become the official one for the polling station.
In some jurisdictions, counting of ballots which cannot be reconciled, or which are not within a certain tolerance (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. Poll officials and others involved should be aware of these provisions through their training.
In the case of multiple elections held on the same day, such as a presidential election, municipal election, and legislative assembly election, finding ballots in the wrong box is a frequent occurrence. In such cases, the poll official 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, then the poll official can start the count as usual.
