1. A. For each voting location, and absent voter precinct, the county clerk shall review the election returns and ascertain whether the election board delivered all returns and properly executed the roster cover. Specifically, the county clerk shall verify:

2. (1) that the roster cover is completely filled out and signed and, by comparison, contains an accurate account of the number of:

   1. (a) regular machine counted ballots issued (this number matches the ballots cast number on the sum total of machine results tapes used at the voting location);
   2. (b) ballots spoiled (this number matches the number of spoiled ballots returned in the spoiled ballot envelope);
   3. (c) provisional ballots issued (this number matches the number of provisional ballots returned in the secured provisional ballot envelope or box);
   4. (d) hand tally ballots issued (this number will be verified by the canvass election board later, but the county clerk shall verify the presence of a secured hand tally ballot envelope or box if the roster cover indicates the hand tally ballot number is greater than zero)
   5. (e) voters checked-in (this number matches the number of permits (or early voter applications) issued and the number of checked-in voters reported by the final poll book summary report or roster of voters).

3. (2) that the roster cover accurately reconciles the number of voters checked-in matches the ballots cast from the sum total of the results tapes plus the number of hand tally ballots or, if the numbers do not reconcile, that the election board has adequately documented the discrepancy on the roster cover.

   1. (3) that all ballots, results tapes, removable media, and roster covers have been received from every voting location.
   2. (4) If a county has a qualified write-in candidate, the county clerk shall review every result tape for the presence of unqualified write-in votes. If the county clerk observes uncounted write-in votes on the result tape, then the county clerk shall verify that the election board properly completed and signed a write-in accounting form and turned in an envelope or box containing write-in ballots.
4. B. If the county clerk identifies an error, omission, or discrepancy on the roster cover, the county clerk shall recall the delinquent election board to resolve or document the identified issue.
5. C. If during canvassing procedures, the county clerk identifies that election returns are missing, a search for missing returns shall be conducted pursuant to Section 1-13-8 NMSA 1978.
6. D. After the county clerk has completed an accurate inventory of election returns and verified the accuracy and completeness of every roster cover, the county clerk shall qualify provisional ballots and complete the provisional ballot reconciliation form prescribed by the secretary of state.
7. E. After the county clerk has completed all duties pursuant to 1.10.39.9 NMAC, the county clerk shall deliver the qualified provisional ballots to be counted and sealed containers containing ballots to be hand counted (regular hand tally ballots and ballots containing write-in votes) to the canvass election board along with the verified roster covers and the completed provisional ballot reconciliation form.

[1.10.39.9 NMAC – N, 4/7/2026]