It's a cover and yes... it's a cover for electrical box, but it's not a cover for this electrical box.
It looks like a frugal and creative solution.
It is the cover for common wall/ceiling connection boxes and it does prevent errant fingers or tools from being poked in where they should'nt be.
However, considering that the parts actually made to cover those openings are very inexpensive (A pack of ten is less than $2.)
Think about it.......Is it really a good idea to sink a few screws into a hot electrical panel?
And do you think this was done by a liscenced professional electrician?
Where else have corners been cut?
N.B. Notice the hand labeled numbering system imposed on the breakers.
Manufactureres label the odd numbers on one side and even on the other.
You can even see the numbers stamped in the face of the panel (on the right).
But they are upside down to us!.
Without even opening the panel cover I know I'm going to find "issues", if not outright "errors", and that's exactly what I found.