Section 40Omnibus Election Code of the Philippines (Batas Pambansa Blg. 881), Sec. 40

Board of Election Tellers. -

(1) The Commission shall constitute not later than ten days before the election a board of election tellers in every barangay polling place, to be composed of a public elementary school teacher as chairman, and two members who are registered voters of the polling place concerned, but who are not incumbent barangay officials nor related to any candidate for any position in that barangay within the fourth civil degree of affinity or consanguinity.

In case no public elementary school teachers are available, the Commission shall designate any registered voter in the polling place who is not an incumbent barangay official nor related to any candidate for any position in that barangay within the fourth civil degree of affinity or consanguinity.

(2) The board of election tellers shall supervise and conduct the election in their respective polling places, count the votes and thereafter prepare a report in triplicate on a form prescribed by the Commission. The original of this report shall be delivered immediately to the barangay board of canvassers. The second copy shall be delivered to the election registrar and the third copy shall be delivered to the secretary of the sangguniang barangay who shall keep the same on file.