The Osun State Government and Sally Tibbot Consulting Limited have issued sharply conflicting claims over the outcome of a payroll audit exercise, escalating a public dispute involving allegations of fraud, contract breach, and attempted cover-up of ghost workers in the Osun State public service.
In a statement issued in Osogbo on January 9, 2026, the state government dismissed accusations made by Sally Tibbot, describing the company’s claims as “inflated” and driven by financial interest. The government said a re-verification exercise conducted after receiving the consultant’s report revealed that the number of alleged ghost workers was grossly exaggerated.
According to the state, Sally Tibbot initially declared 8,448 active workers and 6,713 retirees as “unseen,” totaling 15,161 alleged ghost beneficiaries. However, the government said its verification committee later confirmed 8,015 active workers and 5,830 retirees as legitimate, leaving 1,316 individuals unverified.
The state government maintained that payment to the consultant must be based strictly on actual payroll savings, as provided under the Memorandum of Understanding (MoU). It stated that the verified annual savings amounted to ₦27.07 million, not over ₦1.3 billion as claimed by the firm, and approved a consultant fee of ₦48.74 million, representing 159 percent of the verified annual savings.
The government also accused the firm of high-handed conduct during the audit process and insisted it could not, in good conscience, remove legitimate workers from the payroll. The statement was signed by the Commissioner for Information and Public Enlightenment, Oluomo Kolapo Alimi.
However, at a press briefing held at the Nigerian Union of Journalists Press Centre in Lagos, Sally Tibbot flatly rejected the government’s position, accusing the administration of attempting to suppress findings of a massive payroll fraud.
The firm said it uncovered monthly payroll savings of ₦1.14 billion, translating to ₦13.7 billion annually, after auditing Osun State’s payroll between June 2022 and April 2023. It maintained that its audit was comprehensive, involving physical and biometric verification statewide, and that the contract did not allow for a post-report re-verification exercise by the government.
Sally Tibbot further alleged that the refusal to implement its report amounted to a deliberate cover-up and called on the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC) to independently investigate the matter.
The company also rejected any suggestion that it inflated figures to increase its fees, describing the allegation as defamatory and damaging to its professional reputation.
The dispute places renewed scrutiny on payroll reform efforts under Governor Ademola Adeleke, as both parties maintain opposing narratives over the scale of payroll irregularities and the financial implications for the state.
As of press time, no anti-corruption agency has publicly confirmed the commencement of an investigation into the claims.
— Newspot Nigeria
