There's a number of different approaches, and no official one. Some use modified paperwork, and some don't. The approach that was written out by Nine Inch Wheels from Rat City is available
here.It's got plusses and minuses.
On the plus side - lineup tracking is MUCH easier from the middle of the track. On the minus side, it is sometimes harder to keep caught up after penalty heavy jams. If you're using the 30 seconds to catch missed penalties, you're NOT marking down the lineups.
Like *any* modification to the penalty tracking system, the impact is wildly variable depending on how penalty heavy the game is.
Everything works fine for a 20 penalty game. The stress test is how it behaves in a 105 penalty game. Also like any system - it works better the more experienced the operators.