Update : Thanks to convoluted rules governing delegate math it appears Friesdat was incorrect about the rounding, though she still believes the math governing the Iowa caucus process is 'problematic.' She has provided an update and deleted the below tweets on rounding errors, after it was pointed out that the Iowa Democratic Party rules call for a delegate to be awarded to the candidate 'with the highest decimal below .5' for the number of delegates per candidate.

Friesdat says that the process is still flawed because "Extra delegates are there because you're dividing by total caucus members, not final voters."

Here is the official explanation of the #RoundingErrors. If they have an extra delegate it's awarded to the candidate with the highest decimal below .5. But WHY do they have all these leftover delegates? Because they're dividing by original voters not the final number of voters. pic.twitter.com/g2SzyYDwKl — Lulu Friesdat (@LuluFriesdat) February 6, 2020

The math is absurd. You're dividing by initial voters instead of final voters & it inherently leaves an extra delegate unaccounted for in many precincts. Probably more extra delegates than the margin of victory. That delegate gets "assigned" by a rule but that is not voting. — Lulu Friesdat (@LuluFriesdat) February 6, 2020

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After an app created by a Democratic digital firm botched the Iowa caucus results, the 1,678 precincts across the state resorted to awarding delegates using a "Caucus Math Worksheet," causing significant delays in reporting.

The worksheet requires caucus workers perform basic multiplication and division, and then round the results up or down.

Unfortunately, Iowa Democrats are apparently terrible at math and rounding, as journalist and co-founder of Smart Elections, Lulu Friesdat, reveals that 30% of the worksheets she examined contained errors.

The kicker, "If 30% of 1678 precincts have an extra delegate assigned this way, it could be approximately 500 delegates. Buttigieg is currently leading Sanders by 18 delegates."

The #RoundingErrors could lead to a significant number of delegates. They were in 30% of the precincts we examined. If 30% of 1678 precincts have an extra delegate assigned this way, it could be approximately 500 delegates. Buttigieg is currently leading Sanders by 18 delegates pic.twitter.com/A4Pga3YcAE — Lulu Friesdat (@LuluFriesdat) February 6, 2020

We were only able to see a small sample of caucus math worksheets. We would like to see more. https://t.co/I3KTkbtHdr #RoundingErrors #SMARTelections #IowaCaucusResults pic.twitter.com/PLkRlPYio7 — Lulu Friesdat (@LuluFriesdat) February 6, 2020

We're sure Sanders will say nothing and 'let it happen' as he tends to do, though former Vice President Joe Biden may have a thing or two to say after his monumental defeat.

At present count, former South Bend, Indiana Mayor Pete Buttigiegand Sen. Bernie Sanders (I-VT) are virtually tied at 26.2% and 26.1% respectively, with 97% of precincts reporting.