By Desire Emmanuel
The ghost workers controversy currently rocking Osun State following the outcome of a staff audit carried out by an audit firm, Sally Tibbot Consulting (Nigeria) Limited, seems to have become messier.
This is because the Osun State governor, Senator Ademola Adeleke, has invited the Independent Corrupt Practices and Other Related Offences Commission (ICPC) to the state to investigate various allegations regarding the correctness or otherwise of the review committee report and the one submitted by the audit firm.
A competent source close to the governor’s office in Osogbo, the state capital, told Impact Newspaper Nigeria Online on Saturday, February 21, that the governor wrote a letter which was addressed to ICPC Chairman, Dr Aliyu Musa, through the commission’s state office in Osogbo, dated February 20, 2026.
The letter sought the indulgence of the anti-graft agency boss to send forensic auditors to review both the audit report and the review committee report “in order to authenticate the correctness or otherwise of the review committee report vis-a-vis the report submitted by the audit firm.”
Explaining the circumstances surrounding the controversies on the audit report, Adeleke stated in the letter that upon resumption of office, his administration engaged the services of Sally Tibbot to audit the state’s inherited payroll from 2018 to November, 2022.
According to the governor, this was as a result of the rumours of ghost workers and padded payroll which were made under the administration of former Governor Gboyega Oyetola, who is currently the Minister of Blue Economy.
The governor said in the letter that the audit firm submitted its report on June 27, 2024, after which he directed full implementation in line with his desire to get rid of all alleged ghost workers in the state’s payroll.
Adeleke added that following controversies generated about the issue, especially regarding some high-ranking officials who were included in the list of ghost workers, he set up a review committee that included officials of the audit firm and labour union leaders in the state.
The letter written to the ICPC boss, in possession of Impact Nigeria News Online, with reference number, EG/OSSG/O1/VOL.VIL/381, and entitled: “Invitation to investigate/authenticate the alleged padded payroll of Osun State by ghost workers,” reads in parts:
“I present to you the very warm compliments of the government and the good people of Osun State
“Upon resumption of office as Governor of Osun State, there were rumours of ghost workers and padded payroll inherited from the administration of former Governor Gboyega Oyetola.
“Our administration then engaged Sally Tibbot firm to audit the inherited payroll of the Osun State Government from 2018 to November, 2022.
“The audit firm then submitted its report on June 27, 2024. After the submission, I directed full implementation in line with my desire to get rid of all alleged ghost workers in the payroll.
“However, following controversies generated that some high ranking officials were included in the list of ghost workers, I set up a review committee that included officials of the audit firm and labour union leaders in the State.
“I hereby seek the indulgence of your agency to send forensic auditors to review both the audit report and the review committee report in order to authenticate the correctness or otherwise of the review committee report vis-a-vis the report submitted by the audit firm. Both reports are hereby attached.”
It will be recalled that this week, there were accusations and counter-accusations between the Osun State government and Sally Tibbot on the outcome of the audit of public workers carried out by the audit firm.
While the firm accused the government of covering up indicted ghost workers in the public service, the state government alleged that Sally Tibbot inflated figures in its audit report, allegedly to defraud the government.

