A Lagos-based forensic audit firm, SALLY TIBBOT Consulting Limited, has alleged that 8,452 alleged ghost workers were fraudulently included in the Osun State Government payroll, costing the state an estimated N13,716,914,129.28 annually, according to a press briefing in Lagos.
The allegation was made on Friday by the firm’s Executive Vice Chairman and Chief Executive Officer, Sa’adat Bakrin‑Ottun, through the company’s legal counsel, Jiti Ogunye, at the Nigeria Union of Journalists Secretariat.
Bakrin‑Ottun said the figures emerged from a forensic audit and payroll validation exercise conducted at the state government’s request. The audit, she explained, was intended to verify all individuals drawing salaries and pensions from the state treasury, covering the civil service, local governments, the State Universal Basic Education Board, the Teaching Service Commission, state‑owned tertiary institutions, and state and local government pensioners.
According to the audit findings, as of January 2023 the monthly payroll stood at N4,483,943,105.70 for 37,456 staff and 17,918 pensioners. After verification, the payroll reportedly fell to N3,340,866,928.26, covering 29,004 verified staff with the same number of pensioners.
The difference, Bakrin‑Ottun said, indicated that 8,452 individuals were receiving salaries without valid employment records, resulting in a monthly loss of N1,143,076,177.44 and annual losses of N13,716,914,129.28 to the state.
Bakrin‑Ottun noted the audit was conducted from June to December 2023, deploying 125 personnel and costing over N600 million. She described the execution of the contract as “very challenging, life‑threatening and laden with security threats and bureaucratic subversions,” attributing the difficulties to the extensive nature of the audit and alleged pervasive payroll fraud.
The audit report and an accompanying invoice were submitted to Governor Ademola Adeleke on June 27, 2024, first in Lagos and later at a public ceremony in Osogbo on July 10, 2024. Despite contractual provisions requiring payment within five working days, the firm said the state government has neither implemented the audit recommendations nor paid the agreed professional fees.
Efforts to obtain a government response on the allegations were unsuccessful at the time of reporting. Calls to the Commissioner for Information and Civic Orientation, Kolapo Alimi, went unanswered, and the governor’s spokesperson, Olawale Rasheed, promised a statement that had not been provided by filing time.
The audit findings have prompted contention between the consulting firm and the Osun State Government. Officials in the state have since denied the consultant’s figures, asserting through a re‑verification exercise that many of the individuals identified are legitimate workers.
The government said it confirmed 8,015 active workers out of those declared “unseen,” with 433 unreachable, significantly reducing the number of alleged ghost workers. The state also reported confirming thousands of pensioners previously characterised as ghost retirees, suggesting the initial figures were inflated.
The dispute underscores ongoing challenges in payroll management and public financial accountability in Osun State. The audit and subsequent government responses reflect broader concerns about public sector payroll integrity and the effectiveness of internal verification procedures, with both sides calling for clarity on the actual extent of ghost workers and appropriate follow‑up actions.
No corroborated official figures verifying the number of ghost workers have been released independently. The conflicting accounts between the consulting firm and government authorities signal potential scrutiny by anti‑corruption agencies and further reviews of payroll systems to ensure transparency and efficient public expenditure.
