In a stunning revelation that has ignited fresh debate over public finance accountability and governance in Nigeria, a Lagos‑based forensic audit firm, SALLY TIBBOT Consulting Limited, has alleged the discovery of 8,452 purported “ghost workers” on the Osun State Government payroll, resulting in an annual financial loss of ₦13,716,914,129.28 to the state’s coffers. The bombshell claim was made at a high‑profile press briefing in Lagos and has since triggered a sharp dispute between the consulting firm and state officials — spotlighting enduring challenges around transparency, audit integrity, and public sector reform.
In this exposé, we explore what led to this explosive allegation, how the figures were calculated, the government’s counterclaim, and the wider implications for public sector governance in Osun and beyond.
📊 What Happened? A Forensic Audit That Shook Osun’s Payroll System
According to the audit firm’s executive leadership, SALLY TIBBOT Consulting Limited was formally engaged by the Osun State Government in April 2023 to carry out an extensive payroll verification and forensic audit exercise. The purpose, as officially outlined, was to validate staff numbers, cleanse the payroll system, and safeguard public funds by eliminating inaccuracies, redundancies, and potentially fraudulent entries.
A formal agreement was executed on May 22, 2023, mandating the firm to conduct a holistic audit covering:
Civil and public service employees
Local government staff
The State Universal Basic Education Board (SUBEB)
Teaching Service Commission (TESCOM) workers
Employees of state‑owned tertiary institutions
State and local government pensioners
During the audit — conducted over several months with a deployment of 125 personnel and costing over ₦600 million — the firm combed through payroll records, performed biometric verifications, and undertook robust data validation procedures aimed at eliminating fictitious entries.
📈 The Startling Findings: 8,452 Ghost Workers Identified
After months of painstaking analysis — the firm claims — the forensic audit revealed that:
As of January 2023, 37,456 active staff members and 17,918 pensioners were listed on the Osun State payroll, generating a monthly wage bill of ₦4.48 billion.
Upon verification, 29,004 actual employees and the same number of pensioners were confirmed as legitimate.
This means 8,452 workers were deemed fraudulent or non‑existent, with no credible employment records.
The verified payroll was reduced to ₦3.34 billion monthly, yielding estimated savings of ₦1.143 billion per month and ₦13.72 billion annually for the state.
If accurate, these figures imply a massive systemic problem that has allowed pseudo workers to siphon billions from public funds — making it one of the most significant payroll fraud allegations in recent Nigerian history.
⚖️ Government Pushback: Inflated Figures or Legitimate Employees?
Despite the audit firm’s assertive claims, the Osun State Government has vehemently disputed the findings, asserting that the consultant’s figures were inflated and unreliable. In an official statement, the government described the briefing as “a subtle blackmail to foist a fraudulent audit report” and claimed it carried out a re‑verification exercise that yielded starkly different results.
According to the government:
Out of the 8,448 workers labeled by the consultant as unseen, 8,015 were confirmed active employees.
Only 433 were truly unreachable and possibly ghost workers.
Similarly, among 6,713 pensioners flagged as ghost retirees, 5,830 were validated, leaving 883 unreachable.
This yields only about 1,316 unseen personnel, sharply down from the 15,161 ghost workers and retirees initially claimed.
The state also criticized the audit methodology, pointing out that many “absent” workers were not contacted individually before being classified as ghosts — potentially leading to misclassification and wrongful conclusions. This discrepancy forms the crux of the dispute between both parties.
💰 Contract Contention & Payment Dispute
Beyond the findings, a significant flashpoint has been the failure to pay professional fees owed to the audit firm despite the submission of the final report to Governor Ademola Adeleke in June 2024 and a subsequent public presentation in July 2024.
The audit firm claims:
The contract stipulated payment regardless of whether recommendations were implemented.
There was a formal engagement and repeated attempts to secure payment.
State action committees appointed to review the report failed to implement recommendations or issue payment.
In contrast, the government insists that payment should be tied to actual savings verified from the exercise — a contention rooted in the disputed re‑verification results. The parties reportedly exchanged legal communications over the terms and obligations before and after the audit report’s release.
📌 Wider Governance and Anti‑Corruption Implications
This controversy unfolds against a backdrop of continuing calls for stronger public finance reforms and anti‑corruption enforcement across Nigeria’s federating units. Ghost worker fraud — where fictitious names are included on payrolls to drain public funds — is not new to Nigeria, but this high‑profile clash underscores several systemic challenges:
🧩 1. Verification Integrity
The validity of payroll audits hinges on meticulous, transparent verification processes that can withstand independent scrutiny. The dispute highlights how divergent methodologies can lead to conflicting conclusions.
🏛️ 2. Contract Transparency & Enforcement
Disagreements over payment obligations and terms underscore the need for clearer contractual frameworks that protect both government interests and professional audit integrity.
🕵️ 3. Anti‑Graft Agency Role
The audit firm has publicly called for independent investigations by anti‑corruption bodies such as the EFCC and ICPC to ensure accountability and guard against any cover‑up attempts — signaling a push for broader enforcement beyond state administration circles.
🗣️ Conclusion: A Call for Accountability and Reform
The Osun ghost worker saga is emblematic of deeper governance issues that plague many public institutions — not just in Nigeria, but globally. Whether the true number of ghost workers is 8,452 or closer to 1,316, one fact remains clear: transparent, credible payroll systems and strong oversight mechanisms are essential for safeguarding public resources.
As the dispute unfolds, it will be critical for stakeholders — including civil society, the press, anti‑corruption agencies, and the public — to monitor developments, ensure that audit outcomes are independently verified, and pursue reforms that prevent the misuse of public funds.
Nigeria’s citizens deserve nothing less than honesty, accountability, and efficient management of the treasury entrusted to their leaders.
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