Omnibus Election Code
Section 186. Distribution of official ballots and election returns. - The official ballots and the election returns shall be distributed by the Commission to each city and municipality at the rate of one and one-fifth ballots for every voter registered in each polling place; and for election returns, at the rate of one set each for every polling place.
The provincial, city or municipal treasurer shall respectively keep a record of the quantity and serial numbers of official ballots and election returns furnished the various provinces, cities, municipalities and polling places, as the case may be, legible copies of which record shall be furnished the duly authorized provincial, city or municipal representatives of the ruling party and the dominant opposition party, and the Commission immediately after the distribution is made of such official ballots and election returns.
The Commission shall prescribe the use of official delivery receipts to be signed by the election registrar and the chairman of the board of canvassers upon receipt of the election returns.
No official ballots or election returns shall be delivered to the board of election inspectors earlier than the first hour of election day: Provided, however, That the Commission, after written notice to the registered political parties and the candidates, may, for justifiable reasons, authorize the delivery of said official ballots and election returns to the board of election inspectors of any particular polling place at an earlier date.