Data entry and tabulation first starts at the municial level.
Republic of Serbia, Presidential Election, 2 April 2017, OSCE/ODIHR Election Assessment Mission Final Report, accessed 24 April 2020
“Working Bodies are tasked with training Polling Boards members, delivery and collection of election materials and, as observed by the OSCE/ODIHR EAM, facilitate jointly with the National Statistics Office representatives in processing and entering data from results protocols in municipalities. […]
Data entry of results protocols was conducted by the National Statistics Office at municipalities and subsequently at the REC. [The tabulation taking place at municipalities is considered by the REC as unofficial]”