The voter registration system, the ballot “build” system, and the ballot tabulation systems are separate, independent systems. Ballots are serialized and no one serial number can be counted twice. Additionally, the tabulation system knows the range of serial numbers printed and will not tabulate serial numbers outside that range. You cannot have more ballots tabulated than registered voters and you can’t have more ballots tabulated than voters credited for having returned their ballot. County Auditors must account for every ballot received. This reconciliation must be presented to the County Canvassing Board when the election is certified and made available to the public. If there is a discrepancy, the County Auditor must provide an explanation. County election procedures are reviewed by the Secretary of State and the Auditor or County Canvassing Board must take corrective action for any problems uncovered during the review. The Secretary of State must verify that corrective action was taken.