California Code, Elections Code - ELEC § 14405

(a) The members of the precinct board shall account for the ballots delivered to them by returning a sufficient number of unused ballots to make up, when added to the number of official ballots cast and the number of spoiled and canceled ballots returned, the number of ballots given to them.  The accounting of ballots may either:

(1) Take place at the polling place.

(2) Be performed by the county elections official at the central counting place.

(b) The precinct board shall complete the roster as required in Section 14107 , and shall also complete and sign the certificate of performance prescribed in Section 15280 , if that section applies.

(c) This section does not apply to elections conducted using vote centers.

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