(1) The election manager is responsible for the safe custody of postal ballot envelopes and all documents and materials contained in the postal ballot envelopes until they are issued under regulation 42.
(2) The election manager must keep a record of—
(a) the number of ballot papers printed, issued and received; and
(b) the number of declaration envelopes issued and received.
(3) The election manager must reconcile the number of ballot papers printed with the number of ballot papers issued, spoilt, left unused or not returned by voters.
(4) The election manager must certify the record kept under subregulations (2) and (3) as being true and correct.