Nasa's technical team has presented a dossier to IEBC in which it claims there were discrepancies in the presidential results transmission from polling stations to the national tallying centre.
The five-page document was handed over to the Independent Electoral and Boundaries Commission on Friday.
It was the basis on which the coalition's agents, Mr Musalia Mudavadi and Mr James Orengo, walked out of the Bomas of Kenya in Nairobi, accusing the commission of disregarding their concerns over the conduct of the elections.
The document raises questions on the authenticity of some of the forms 34A and 34B and the tallying of votes.
In the report, Nasa also claims alteration of presidential results, the presence of non-gazetted polling stations and exaggeration of the number of voters in some regions.
Saturday, Ms Ogla Karani, Mr Raila Odinga's deputy chief agent who prepared the document, said the commission had only made available 29,000 forms 34As against the total of 40,883, which was the total number of gazetted polling stations.
"These discrepancies were detected through an audit of the documents made available to us by the commission.
"Our evidence is based on critical analysis of the information we have gathered from the commission's portal in comparison to the results that were displayed, as well as copies of forms 34A and 34B we received from agents," Ms Karani told Nation.
The document says a sample of form 34A received from Baringo Central Constituency indicates the total number of votes cast at the Cereals Board polling station stood at 376, while the total number of ballots rejected was the same figure -- 376.
The dossier claims the existence of a non-gazetted polling station in the same constituency, named the AIC Visa Oshwal in Karbarnet. It further claims President Uhuru Kenyatta garnered 940 votes at this station against 194 for Mr Odinga.
"The challenge here is the threshold that requires no polling station to record more than 700 registered voters, but this station recorded over and above the legally allowed figure," says the document.
According to the report, results from the Kiambiu Social Hall polling station in Kamukunji Constituency indicate that Mr Odinga garnered 414 votes against Mr Kenyatta's 67.
However, those recorded on the IEBC portal show Mr Odinga having garnered 298 against Mr Kenyatta's 118.
From this, Nasa says 116 votes were deducted from its candidate, while 51 were added to Mr Kenyatta.
The same situation, according to Nasa, was noted at the Nivansara Primary School polling station in Bomachoge Constituency, where results from agents indicate that Mr Odinga garnered 362 votes against Mr Kenyatta's 89 votes.
However, the results on the portal show that Mr Odinga received 319 votes against 108 for the President.
"From this station, details available on the portal reveal 43 votes were deducted from the Nasa principal and 19 votes added to the Jubilee candidate," the document states.
According to Nasa, for the Gucha County Council Hall polling station in Bomachoge Chache Constituency, the IEBC portal indicates Mr Kenyatta's votes were inflated by 119, from the 104 he garnered to 223. Forms 34A indicate President Kenyatta garnered 104 votes.
FILLED BY AGENTS
The document says at the Antuanuu Primary School polling station in Tigania East Constituency, the number of votes filled by agents on Form 34A show that the Nasa candidate garnered 105 against Jubilee's 401.
But the portal is said to indicate that Mr Odinga got 100, which is five votes less, and Jubilee secured 431 votes, which is 30 votes more than what the agents recorded on Form 34A.
Nasa said at the Borborwet polling station in Belgut Constituency, an audit of forms 34A shows that Mr Odinga's votes were reduced by 4 and the incumbent's increased by 8.
At the Simotwet polling station in Belgut Constituency, Nasa said Mr Odinga garnered 40 votes against Mr Kenyatta's 603. On the portal, Mr Odinga's votes are said to have been recorded as 24.
"This same polling station has registered more than legally accepted numbers. Besides, the commission results show that Mr Kenyatta had 613 votes while the Form 34A presents 603, implying that 10 votes have been added in his favour," says the report.
According to Nasa, in Kericho County, Form 34B from Bureti Constituency shows the number of registered voters as 82,417.
The votes cast were 68,505, with 224 recorded as rejected.
The valid votes are recorded as 68,700. The Nasa team argues that the total number of presidential votes is 59,750, indicating a variance of 8,950 of non-existent voters.
In the same constituency, Form 34B indicates the number of votes counted exceeded the number of registered voters at the Lalagin Primary School polling station, according to Nasa.
For the Chakani Primary School polling station in Kilifi's Kaloleni Constituency, the portal is said to indicate 221 votes for Mr Odinga while Form 34A indicates 232, an indication that 11 votes were deducted from the Nasa candidate.
The opposition coalition said for the CCM Kiganjoni Primary School polling station in Nyeri Town Constituency, Form 34A indicates that votes were cancelled and another figure, 260, written on the sheet for Mr Kenyatta. Nasa said the form was also not stamped.
At the Matathia Primary School polling station in Lari Constituency, the President garnered 313 votes as entered on Form 34A. But on the IEBC portal, the figure was inflated by 80 votes, according to the report.
Nasa said Form 34B from Subukia Constituency shows that the President garnered 41,337 and Mr Odinga 1,273 against a total of 43,165 valid votes cast.
However, the commission's portal is said to have indicated that Mr Kenyatta got 41,974 votes and Mr Odinga 1,285, while the total number of valid votes cast are recorded as 43,435.
From this, the document claims that the incumbent's votes were inflated by 637.