Section 91, The Public Elections Act, 2012

(1) After the counting of the votes at the polling station,the Counting Officer shall forward the ballot boxes sealed in the manner stated in subsection (4) of section 90 and all other documents and equipment used in the election to the District Returning Officer. (2) In dispatching the ballot box referred to in subsection (1), the Counting Officer shall fix outside the ballot box, in a separate envelope, the following:– (a) the statement of the result of the poll; and (b) the key to the sealed ballot box. (3) Until the delivery of the ballot box to the person authorised by the District Returning Officer to collect it or, until the delivery of the ballot box by the Counting Officer to the office of the District Returning Officer, the Counting Officer shall ensure that the ballot box and other election materials are not tampered with and they shall be regarded as being in his custody.