54 elections. Information that the Presiding Officer inserted on the Record of Count, such as, "Total of unused, spoiled and discarded ballot papers," "Number of ballot papers that should be in the ballot box," "Number of ballot papers taken from the ballot box," and "Discrepancy if any," should have been copied from rows, B, C, D, and E, respectively, of the Presiding Officer's Worksheet. The Presiding Officer's Worksheet required the Appellee's Presiding Officer to insert information/statistics in the Presiding Officer's Worksheet four times during the day—in the morning (before polling), during the day, at the end of polling, and at the end of reconciliation. None of this was done; instead, the Appellee's Presiding Officer use only the Record of Count, at the end of polling, while deceptively indicating the information on the Record of Count was taken from the Presiding Officer's Worksheet. 5. 1" Appellants say and aver that the Board of Commissioners (BOC) committed a reversible error when the BOC, in its Final Ruling, failed to take into consideration the Message of the Chairman of the BOC, Cllr. Jerome G. Korkoya, as contained in the Polling and Counting Manual For Staff, stating that "We hope that this manual, the approved electoral rules, practices and functions will be used to ensure that the 2017 General Elections are successful, credible (emphasis ours), and professional." 1St Appellants submit that the deliberate failure of the Appellee to use the Presiding Officer's Worksheet brought into question the credibility of the elections, as was contemplated by the Chairman of the BOC. Appellants' Allegation Concerning the FRR 1. 1" Appellants say and aver that the Board of Commissioners (BOC) committed a reversible error when the BOC, in its Final Ruling, failed to take cognizant of Section 3.11(2) of the Elections Law, which provides that, "The Commission shall determine a period of not less than at least two (2) days before Election Day which: (a) The registration roll shall be available for inspection at each Registration Center (emphasis added) and compared with the Commission's Master Registration Roll to make sure the roll is in order and that the names of the deceased registered voters are removed from the roll in accordance with the provisions of this chapter; and, (b) Claims for Registration and Objections to Registration may be made. The dates determined by the Commission shall be published in the same manner as is required by Section 3.2 for Notification of Registration Centers." Pursuant to the aforesaid quoted law, the Appellee issued its "Voter Registration Regulations, Section 22.1 of which provides that, "NEC shall certify the Final Registration Roll and print one copy for each polling place." The failure of the Appellee to comply with and enforce the Elections Law and Regulations is indeed a reversible error. 2. 1st Appellants say and aver that the Board of Commissioners (BOC) committed a reversible error in its Final Ruling, by equating posting of the purported FRR on the NEC's website, and/or saving the purported FRR on flash drives, and distributing them to seven political parties, and/or making the purported FRR available at all the NEC's Magisterial Offices, instead of registration centers and/or polling places to publication, as contemplated by the Elections Law and Regulations. 1st Appellants