Quote

"At the count observers should pay particular attention to the following points:...the security of the papers at all stages of the count; checking that there is no opportunity to falsify or substitute papers."

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CoE (Parliamentary Assembly): Handbook for Observers of Elections, para. 4.6

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Handbook for Observers of Elections

English

Summaries

No opportunity should exist to falsify or to substitute ballot papers.
Ballot tallies must be transmitted to higher levels in an open manner.