Director Phindile Radebe said ballot boxes and ballot papers were being transported from Ekhombe to Nkandla on Tuesday night.
When the delivery arrived in Nkandla at 8pm, two ballot boxes were missing.
On Wednesday morning at 7.30am, party agents at Ulundi reported that a person was in possession of completed ballot papers and in the process of putting them into the ballot boxes.
|The ANC has expressed shock at the finds|
"We are investigating charges in terms of the Electoral Act as well as fraud and uttering," said Radebe.
Provincial safety and security MEC Bheki Cele waited for the presiding officer implicated in the crime at the police station in Ulundi.
Earlier, the ANC said the two boxes containing 100 marked ballot papers were found at 19B South Hall in Ulundi.
In addition, IEC officials at the Ulundi polling station said an envelope which was supposed to contain 53 special votes had been found with 104 votes inside.
Another batch of ballot papers found had been marked in the IFP’s favour, the officials said.
The ANC has expressed shock at the finds.
Voting at the affected polling station was delayed.
IEC regional supervisor Xolani Ngcobo said the deputy presiding officer would take charge at the polling station, which was being monitored by a number of international election observers. – Sapa