from The Conservative Treehouse:

A very simple ballot counting rule was affirmed by the Georgia election board on Friday in a 3-2 vote.

The “hand count” ballot rule (183-1:12) is very basic and simple.  Essentially it says all the paper ballots must be hand counted and matched to the number of people recorded electronically to the vote.  Example, if 1,000 votes are electronically counted, there should be 1,000 physical ballots to match.  This is not complicated and will not take much time.

The ballots are not being checked for voting accuracy, or vote recording/candidate specifics.  Only the number of ballots, the number of physical ballots, that should match the number of recorded voters.  Easy peasy, very simple. Not complex.