A high-stakes confrontation has erupted between the Osun State Government and its staff audit consultant, Sally Tibbot Consulting (Nig.) Ltd, following the firm’s explosive claim that it uncovered over 8,400 ghost workers and thousands of phantom retirees on the state's payroll.
The consultant reported identifying 8,448 "unseen" workers and 6,713 "unseen" retirees during a comprehensive verification exercise commissioned by Governor Ademola Adeleke’s administration. These figures suggested a massive leakage in the state’s financial resources, sparking immediate public concern regarding the integrity of the civil service.
However, the Osun State Government has moved swiftly to debunk these allegations, describing the consultant’s report as "fraudulent" and "extensively inflated". In a statement released by the state on January 9, 2026, officials characterised a recent press briefing by the consulting firm as a form of "subtle blackmail" intended to force the state into accepting a flawed audit.
The government revealed that the unusually high numbers presented by the consultant triggered an internal re-verification exercise. This secondary review reportedly confirmed that the vast majority of those flagged as "ghosts" were, in fact, legitimate employees and retirees who were simply unavailable or excluded during the initial audit window.
According to the state’s findings, out of the 8,448 workers declared unseen by Sally Tibbot Consulting, the government was able to verify 8,015 as active workers. Only 433 individuals remained unreachable. Similarly, of the 6,713 retirees flagged by the firm, the government confirmed the existence of 5,830, leaving 883 unaccounted for.
The state government further alleged that the consultant's claims were motivated by "greed", noting that the firm’s professional fees were structured as a percentage of the total savings generated by identifying ghost workers. Officials argued that the consultant failed to make adequate efforts to contact the flagged individuals before labelling them as non-existent.
"The entire saga became more suspicious, especially as the company's fees were based on the amount of money she saves the State government on the payroll," the official government response stated. The administration added that the consultant exhibited "high-handedness" and ignored verifiable lapses during the auditing process.
Governor Adeleke, through his spokesperson Mallam Olawale Rasheed, has maintained that while his administration is committed to blocking fiscal loopholes, it will not implement recommendations based on "verifiable lapses" and "open gaps". The government has instead proposed a significantly lower payment to the firm based on the re-verified savings.
The lead consultant, Mrs Saadat Bakrin-Ottun, had previously defended the audit, stating it was conducted with "due diligence and critical analysis".
