The materials are being moved from the headquarters of the Central Bank of Nigeria at Alagbaka area of Akure, the state capital, to the 18 local government areas they will be used on Saturday.
Both local and international observers were at the venue of the distribution of the sensitive materials.
Resident Electoral Commission in the state, Mr Rufus Akeju, said the materials would reach the 18 local government areas of the state tonight.
He added that the early distribution of the sensitive materials would help INEC towards dispatching materials to the polling units on election day.
At least 17 political parties would participate in Saturday’s governorship election in Ondo.