If official election results processed by an electronic tabulation system, at which level results are entered into an electronic tabulation system?

Poland
“Following the challenges faced during the tabulation of the 2014 local election results in connection with an electronic system failure, the NEC introduced a new Information System – Support for the Electoral Bodies, which was successfully tested nationwide several times in October ahead of the elections. The system appears to have functioned effectively in supporting verification of results protocols and results tabulation. Overall, the elections were administered in a professional, collegial and transparent manner. […]
A copy of the PEC protocol is publicly displayed at the polling station immediately after being signed by all PEC members. PEC protocols are then delivered to the CECs after their verification at designated municipality units where paper protocols are checked against protocols filled out by PECs using the electronic system. In case of mistakes or discrepancies, PECs would be asked to correct the protocols. Upon receipt of all PEC protocols, CECs verify them again and draw their own protocols for submission to the NEC.45 The NEC published final election results on its website on 27 October.”
Mostly likely, the electronic tabulation is done at the municipal level. See the sources for more information.