The Federalist;

Earlier this month, Fulton County admitted that approximately 315,000 early votes from the 2020 election were illegally certified but were nonetheless still included in the final results of that election.

The admission came during a Dec. 9 hearing before the Georgia State Election Board (SEB) stemming from a challenge filed by David Cross, a local election integrity activist. Cross filed a challenge with the SEB in March 2022. Cross alleged that Fulton County violated Georgia statute in the handling of advanced voting ahead of the November 2020 election, counting hundreds of thousands of votes even though polling workers failed to sign off on the vote tabulation “tapes” critical to the certification process. […]

Voting laws also require poll workers to begin each day of voting by printing and signing a “zero tape” showing that voting machines are starting at zero votes.

If there is no record of whether the tabulator was set at zero at the start of polling, there is no way of telling whether ballots from a previous election (or ballots from a test run) were left on the memory card and might later be counted. Notably, this happened in Montana, where officials discovered more votes than were cast and believe the votes were leftover sample data that had not been cleared.