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By Lukman Olabiyi
A forensic audit firm, in Lagos, Sally Tibbot Consulting Limited, has rejected claims by the Osun State Government that it inflated figures in an alleged N13.7 billion annual payroll fraud involving ghost workers and pensioners.
In a statement on Tuesday, the firm described as “dishonest, malicious and defamatory” allegations by the administration of Governor Ademola Adeleke that it exaggerated the number of ghost workers uncovered during a year-long forensic payroll audit conducted between June 2023 and June 2024.
Sally Tibbot Consulting maintained that its audit identified 8,448 ghost workers allegedly receiving about N1.14 billion monthly, as well as 6,713 ghost pensioners, translating to an estimated N13.7 billion in fraudulent payments annually.
The dispute followed press statements released on January 9 and 10, 2026, by the Osun State Commissioner for Information and Public Enlightenment, Oluomo Kolapo Alimi, in which the government said a subsequent “reverification” exercise reduced the number of ghost workers to about 1,316.
The state government claimed that 8,015 of the 8,448 workers earlier flagged were later confirmed to be genuine employees, while 5,830 of the 6,713 pensioners were also said to be legitimate.
It further accused the consulting firm of inflating figures for financial gain, alleging that its fees were linked to the savings generated from the audit.
According to the government, some workers declared as ghost employees, including senior academics and heads of tertiary institutions, were preparing legal action against the firm for defamation.
However, Sally Tibbot Consulting denied the claims, insisting that no reverification or re-audit was conducted after it submitted its final report on June 27, 2024.
“The forensic payroll audit does not permit a self-conducted reverification by the same officials who may be beneficiaries of the fraud,” the firm stated, adding that any credible challenge to its findings would require an independent forensic audit.
The firm challenged the state government to publicly present verifiable evidence of the alleged reverification exercise, including official notices, schedules, media reports, video documentation and a white paper arising from the process.
It also alleged that despite completing the assignment, the Osun State Government failed to formally acknowledge receipt of the audit report for more than a year, only doing so in July 2025 through its external solicitors, following repeated demands for payment.
The firm further alleged that during the period of official silence, fraudulent elements within the system printed and circulated payroll lists to ministries and agencies to obtain falsified signatures in place of non-existent workers.
According to the firm, the audit uncovered cases of multiple salaries being paid into single bank accounts using one Bank Verification Number (BVN), as well as instances of individuals receiving more than one salary monthly.
Automated payroll system
Sally Tibbot Consulting also disclosed that it was separately contracted and paid ₦79 million to develop an Automated Payroll Administration System (APAS) aimed at permanently eliminating payroll fraud. Although the system was reportedly completed, the firm claimed its deployment was abruptly rejected by the state government, allegedly to allow fraudulent practices to continue.
The firm dismissed claims that it listed the governor, deputy governor and political appointees as ghost workers, describing the allegation as “absurd” and clarifying that political office holders were not included in the scope of the audit.
The consulting firm said it had commenced steps to petition anti-corruption agencies to investigate what it described as a “grand conspiracy” to siphon public funds through the state payroll system.
“The truth of this fraud will not be buried by propaganda,” the firm said, adding that it would pursue recovery of its contractual fees through legal means.
As of press time, the Osun State Government had yet to issue a fresh response to the latest allegations.
