(a) Following the counting of all votes in an election, a full accounting of paper ballots shall be made, and shall be reported on a form to be provided by the State Board, and attested to by the county board commissioners which shall be retained in accordance with Election Law section 3-222, which shall include:

1. (1) For each entire election and for each ballot configuration used in it, the number of paper ballots shall equal the sum of paper ballots issued to voters and paper ballots not issued to voters, returned but not sent for tabulation because the voter voted at the polls, ballots spoiled, and paper ballots not returned. In each category of ballots issued, the report shall specify how many, if any, and in what category any emergency or affidavit ballots were used.
2. (2) For each entire election and for each ballot configuration used in it, the number of paper ballots not issued to voters shall equal the sum of the number of paper ballots used for testing/sample purposes and paper ballots remaining unissued and unused.

(b) Discontinuance of ballot stubs. Ballot stubs shall not be required if the board of elections provides for the following ballot accountability requirements:

1. (1) Election inspectors shall confirm receipt of ballot quantities by confirming ballot packages received and counting the number of ballots in a ballot package when it is first opened to confirm the quantity stated on the coversheet.
2. (2) Election inspectors shall retain a written running tally of ballots distributed by ballot style, including the total number of ballots distributed to voters, included in such number the number distributed as affidavit ballots, and the number of ballots spoiled. Such tally shall be maintained in a manner that would permit an interim reconciliation of ballots at any time during voting.

3. (3) At the close of polls, the inspectors shall record ballot reconciliation totals to verify the number of ballots distributed to voters or spoiled when added to the number of unvoted ballots equals the number of ballots received by the inspectors at the beginning of voting.

   (c) Certification of ballot stub discontinuance.

   Upon certification authorized by a majority vote of the commissioners of a board of elections filed with the State Board of Elections, that the procedures required in subdivision (b) of this section and all other applicable ballot requirements of this Part will be followed, for any election conducted thereafter the board of elections may determine not to use ballot stubs. Nothing herein shall be construed to prevent a board of elections from using ballot stubs as provided for in this Part at any election, and nothing herein shall prevent the optional use of party color on a primary ballot.