A Lagos-based forensic audit firm, Sally Tibbot Consulting Limited, has issued a rebuttal to the Osun State government, accusing the administration of Governor Ademola Adeleke of orchestrating a cover-up of what it described as a N13.7 billion yearly payroll fraud involving thousands of alleged ghost workers and pensioners.

In a statement on Tuesday, Sally Tibbot dismissed as “dishonest, malicious and defamatory” recent claims by the Osun State Government that the firm inflated the number of ghost workers discovered during a year-long payroll forensic audit conducted between June 2023 and June 2024.

The firm maintained that its audit uncovered 8,448 ghost workers allegedly receiving about N1.14 billion monthly, alongside 6,713 ghost pensioners, amounting to an estimated N13.7 billion annually in fraudulent payments.

The controversy followed press statements issued on January 9 and 10, 2026, by the Osun Commissioner for Information, Kolapo Alimi, in which the government claimed it conducted a “reverification” exercise that drastically reduced the number of ghost workers to about 1,316.

According to the government, 8,015 of the 8,448 workers initially flagged by the consultant were later confirmed as legitimate employees, while 5,830 of the 6,713 retirees were also said to be genuine.

The government accused the consultant of acting out of “greed,” alleging that its fees were tied to the amount of savings generated from the audit.

The government further claimed that workers declared as ghost employees, including senior academics and heads of tertiary institutions, were preparing legal action against the firm for defamation.

The firm, however, rejected the government’s claims, insisting that no reverification or re-audit was ever carried out after the submission of its report on June 27, 2024.

“The forensic payroll audit does not allow for a self-conducted reverification by the same officials who are beneficiaries of the fraud,” the firm stated, adding that any valid challenge to its findings would require an independent expert audit.

The firm challenged the state government to publicly release verifiable evidence of the alleged reverification exercise, including official notices, timetables, media reports, video recordings, and a white paper arising from such an exercise.

The firm, also revealed that despite completing the audit and submitting its report, the Osun State Government failed to formally acknowledge receipt for over one year, only doing so in July 2025 through its external solicitors, following repeated payment demands.

In one of the allegations, the consulting firm claimed that during the period of official silence, fraudulent elements within the government allegedly printed and circulated payroll lists to ministries and agencies for the purpose of appending falsified signatures to replace non-existent workers.

The firm further alleged that its audit uncovered cases where multiple salaries were paid into single bank accounts using one BVN, as well as instances of individuals receiving more than one salary monthly.

The firm disclosed that it was separately contracted and paid ₦79 million to develop an Automated Payroll Administration System (APAS) designed to eliminate payroll fraud permanently. While the system was reportedly completed, the firm alleged that its deployment was abruptly rejected by the state government, allegedly to allow the continuation of fraudulent practices.

The firm also dismissed claims that it declared 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 payroll audit.

The firm said it has begun moves to formally petition anti-corruption agencies, urging them to investigate what it described as a “grand conspiracy” to loot public funds through the state payroll.

“The truth of this fraud will not be buried by propaganda,” the firm stated, adding that it would pursue recovery of its contractual fees through legal means.
As of press time, the state government had not issued a fresh response to the consultant’s latest allegations.