A dispute has arisen between the Osun State Government and a Lagos-based forensic audit firm regarding the concerning outcome of a payroll verification exercise conducted for the state.
Last week, Sally Tibbot Consulting Limited alleged in its report, following a critical assessment, that the audit revealed payroll irregularities that could save Osun State approximately ₦13.7 billion annually, mainly by identifying and removing ghost workers. The firm also asserted that the state had failed to implement its recommendations and had not paid the agreed-upon professional fees.
According to the firm, payroll records as of January 2023 listed 37,456 active workers and 17,918 pensioners, resulting in a combined monthly wage bill of ₦4.48 billion. It reported that its verification exercise confirmed only 29,004 staff members as legitimate, leaving 8,452 individuals without valid employment records. Based on this data, the firm projected monthly savings of ₦1.14 billion.
The firm indicated that its final report and invoice were submitted to Governor Ademola Adeleke in June 2024 and later presented publicly at a government-organized event in Osogbo. Its lawyer, Jiti Ogunye, stated that repeated attempts to secure implementation of the report and payment for the services rendered were unsuccessful.
The Osun State Government has since rejected these claims. In an official response, the state stated that a re-verification exercise revealed that most workers initially marked as “unseen” later appeared and were confirmed as legitimate employees. Officials noted that only about 1,316 individuals, including workers and retirees, remained untraceable after the review.
The government also emphasized that payment to the consultant was contingent upon actual verified savings, rather than projected figures, and disclosed that it approved a payment of approximately ₦48.7 million based on its own assessment. Furthermore, it announced that salaries and pensions associated with untraceable individuals were stopped from July 2025.
With both sides firmly maintaining their stances and the full audit documents not publicly released, the disagreement remains unresolved. The controversy has once again highlighted the challenges of payroll integrity and accountability in Nigeria’s public sector.
