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Payroll Verification: Osun Govt Debunks Sally Tibbot Allegations ● Says Re-Verification Confirms Inflation of Alleged Ghost Workers

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By Owei David

The Osun State Government has debunked allegations of alleged cover up of ghost workers’ indictment within the state public service by Sally Tibbot Limited, describing the press briefing by the company as a subtle blackmail to force a fraudulent staff audit report on the state.

Responding to the statement from the company, the state government said the unusual high numbers of alleged ghost workers by the consultant led to a re- verification exercise which shockingly revealed extensive inflation of the supposed number of ghost workers and which showed that those the company claimed were ghost workers showed up that they were legitimate employees of the state government.

The State Government further proposed to furnish the company with proof of the existence of each of these workers, if the same is required. However, the company did not at any point in time request for such proof nor send an acceptance letter for payment based on about 1,316 workers who were not seen.

The government noted that the entire saga became more suspicious, especially as company’s fees was based on the amount of money she saves the State government on the payroll, indicating that the company’s claim was based on greed especially going by the consultant’s high handedness, open exclusion of staff during auditing process and deliberate maltreatment of workers that characterised the entire audit processes.

The state Government further submitted that while it was eager to clean up the state payroll, it can not in good conscience remove legitimate state government employees from the payroll and cannot submit to an audit report that has the potential to further defraud the state government.

Submitting that it is within its right to review an audit report before implementation, the government noted that the existence of open gaps, verifiable lapses, several battles during the audit process and high number of ghost workers compelled the setting up of a verification committee as a prelude to the implementation of the staff audit report.

Sally Tibbot Consulting (Nig.) Ltd had declared 8,448 workers as unseen workers while 6,713 retirees were declared as ghost retirees. But the conclusion was arrived at by the company without making any efforts to call each of these workers to ascertain the reason for their absence.

Upon the receipt of the report of the exercise carried out by Sally Tibbot Consulting (Nig.) Ltd, in order to avoid a situation where an honest worker would be declared a ghost worker only by reason of such worker’s absence from verification, especially if the reason for such absence is ill-health the Osun state Government carried out an in-depth analysis of the report and the following was discovered:

Out of the total number of 8,448 workers declared by Sally Tibbot Consulting (Nig.) Ltd as unseen workers, the Osun State Government was able to confirm 8,015 as active workers while 433 workers were found to be unreachable.

Also, out of the total number of 6,713 retirees declared as ghost workers by Sally Tibbot Consulting (Nig.) Ltd as unseen workers, the Osun State Government was able to confirm the existence of 5,830 retirees while 883 could not be reached.

The implication of this is that the percentage claim payable to Sally Tibbot Consulting (Nig.) Ltd reduced drastically by virtue of the fact that the said Sally Tibbot Consulting (Nig.) Ltd attempted to reap where she did not sow by inflating the number of ghost workers/retirees to 15,161 when in actual fact, the unseen workers/retirees are about 1,316.

In response to the letter of demand dated 25th June, 2025 written by Jiti Ogunye Esq., the counsel to Sally Tibbot Consulting (Nig.) Ltd, the Osun State Government, through her counsel, Ire Egert-Olusesi (Mrs.) of the firm of Musibau Adetunbi SAN & Co., responded via a letter dated 8th July, 2025 explaining in details, the need to be absolutely sure of the exact amount that was saved by Sally Tibbot Consulting (Nig.) Ltd by the verification exercise, considering the fact that payment to the said Sally Tibbot Consulting (Nig.) Ltd is based on the percentage of the amount saved.

The Osun State Government by the said letter, further proposed that payment be made on the number of the actual ghost workers ascertained, i.e. about 1,316 while more verification is carried out. Copies of the said letters dated 25th June, 2025 and 8th July, 2025 are herein attached as Annexures 1 and 2.

On 23rd July, 2025, the counsel to Sally Tibbot Consulting (Nig.) Ltd wrote another letter insisting that payment should be made on 15,161 as against the about 1,316 workers, claiming that the agreement between the company and Osun State Government did not envisage a re-verification exercise by the government.

The said Sally Tibbot Consulting (Nig.) Ltd did not avert her mind to the fact that payment, by the agreement between the parties, is to be made on the actual amount saved by the state by the verification exercise. The Osun State Government, by a letter dated 5th August, 2025 responded and drew the attention of the company to the fact that the agreement between the parties only envisaged payment to the company based on the actual savings.

The State Government, through her counsel, further referred the company to the relevant Clause of the Agreement executed between both parties.

It should be emphasised that the state government stands by the recommendations of its re- verification committee which stated as follows:

That the total emolument (gains) to the (Government from the unseen personnel is Twenty-seven Million, Seventy•seven Thousand, Eight Hundred and Forty-Seven Naira, Sixty Kobo (N27,077,847.60) only as opposed to One Billion, Three Hundred and Fifteen Million, Three Hundred and Seventeen Thousand, Six Hundred and Sixty-four Naira, Three Kobo
(NI318,3 17,664.03) given by the Consulting finn.

That the main Committee was of the conviction that enough time and action have been taken on the re-verification exercise, based on this, it recommends as follows:

That the salaries and pensions as well as palliatives of the unseen staff (active and retirees) be permanently stopped with effect from July, 2025;

That the Consultant be paid the sum of Forty-eight Million, Seven Hundred and Forty Thousand, One Hundred and Twenty-five Naira, Sixty-eight Kobo (N48,740,125.68) representing 159% of the annual gross salaries and allowances the re-verification enabled the Government to save in one year in line with Section 3(3.1) of the MoU between the State Government and the Consulting firm on the exercise.

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Law & Crime

Niger state Election Appeal Tribunal upholds Ruling of Election Petition Tribunal on Suleja LGA chairmanship

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By Uthman-Baba Naseer, Minna

The Niger State Local Government Election Appeal Tribunal has upheld the lower Judgement of the election petition Tribunal of Suleja local government chairmanship

The three members of the Appeal tribunal led by Justice Balkisu Gambo Yusuf who ruled that the election should be reconducted the two other members of the tribunal over ruled her decision in a very dramatic and confusing manner.

Justice Usman Ishyaku and Justice Salisu Majindadi in their both decision agreed with the lower tribunal decision striking out the petition as filed by the counsel of the Shehu Abdukadir of the Social Democratic Party (SDP),

Shehu Abdukadir, had approached the Chief Magistrate Maryam King local government election petition Tribunal,challenging the election of Shaibu Bawa Naibi of the All Progressive Congress (APC), claiming that the election was engulfed with irregularities.

The SDP Candidate has approached the tribunal through his Attorney Abdulrahaman Siraj Esq,to challenge the election of Shaibu Bawa Naibi alleging that he did not attend primary school claiming that the primary school Certificate he forwarded to the Niger State Independent Electoral Commission (NSIEC) was forged.

While delivering her judgement,the Chairman of the three members tribunal Chief Magistrate Mariam King struck out the petition and dismissed it in eternity for lack of merit.

Dissatisfied with the decision of the lower tribunal, the Attorney to the petitioner Abdulrahaman Siraj Esq, approached the Justice Balkisu Gambo Yusuf, Appeal tribunal for further redress in the decision of the Chief Magistrate Mariam King led local government election petition tribunal

However,the three members Appeal tribunal,after the Chairman of the Appeal tribunal Justice Balkisu Gambo Yusuf delivered her lead Judgement,directing for the reconduct of the election into the office of the Chairman Suleja local government, she nullified the decision of the lower tribunal.

At this point Justice Usman Ishyaku and Justice Salisu Majindadi distanced themselves from her decision and collectively nullified her decision and upheld the decision of the lower tribunal as delivered by Chief Magistrate Mariam King.

A mild drama and confusion erupted after the judgement as both the Attorney of the petitioner and the respondent engaged themselves in a hot argument on the decision of the two members of the Appeal tribunal Justice Usman Ishyaku and Justice Salisu Majindadi describing their judgement as an alien to the Justice system.

It was observed that the Attorney to the petitioner Mohammed B. Adamu Esq,who held brief for Abdulrahaman Siraj Esq,raised some fundamental issues within the ambit of the law,the Chairman of the Appeal tribunal Justice Balkisu Gambo Yusuf objected to his point and they rose and entered their Chamber.

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Law & Crime

Police Arrests Fake JAMB Coordinator in Anambra community ,recover 8 slips, others

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IGP Olatunji Disu

By Our Correspondent

In its bid to stamp out criminality in Anambra State, the Operatives of the Inspector General of Police, IGP’s Safe School Initiative of the Anambra State Police Command, has arrested one male suspect, Eric Nwombu, for alleged criminal impersonation and unlawful possession of JAMB examination materials.

Among the Items recovered from him at a cyber cafe in Atani, Ogbaru Local Government area, included, 8 JAMB examination slips and an exercise book containing names and examination numbers of students, which he could not satisfactorily account for.

The arrest, it was gathered followed a report of how the suspect was collecting 2026 JAMB examination slips from students who had come to check their examination centers in a Cyber cafe, in Atani.

Upon inquiry, the suspect allegedly claimed to be a JAMB 2026 coordinator in Atani but the Staff of the Computer center, dissatisfied with his response and suspicious of his actions, alerted the Police Operatives in the area.

On sighting the Operatives approaching, the suspect attempted to flee but was apprehended.

According to the state Police Pu LIC Relations Officer, PPRO, Tochukwu Ikenga, (SP), preliminary investigatio has since commenced, and the case will be transferred to the State Criminal Investigation Department (SCID), Awka, for discreet investigation.

He said the Commissioner of Police, CP Ikioye Orutugu, reiterated the Command’s commitment to safeguarding the integrity of public examinations and urged members of the public to remain vigilant and promptly report suspicious activities to the Police.

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NDLEA’s 974 convictions show strength, but intelligence reforms remain essential

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NDLEA Chairman, Mohammed Buba Marwa

By Emmanuel Nnadozie Onwubiko

Perhaps, since the re-emergence of democracy in 1999, the National Drugs Law Enforcement Agency (NDLEA) has made momentous history for Nigeria and indeed Africa as the government’s funded public institution in the area of counter-narcotics that dedicates a huge chunk of human, material and financial resources towards manpower trainings and this Agency is unarguably the number one Agency in the area of the massive scope of successful prosecutions of drug offenders in all of Africa.

The evidence is very clear, unambiguous and empirical. This feat is made possible because of the charismatic leadership acumen of the Chief Executive Officer: Brigadier General Mohamed Buba Marwa (rtd) whose dedicated professional management team has left nothing missing to ensure effective, efficient and result oriented prosecutorial milestones since the last 5 years that General Marwa came on board.

There is therefore no wonder that the current President of the Federal Republic of Nigeria Asiwaju Bola Ahmed Tinubu has recently reappointed him for a second five year tenure because one phenomenally good turn deserved another.

The recent disclosure that the National Drug Law Enforcement Agency (NDLEA) secured 974 drug-related convictions within the first quarter of 2026 marks a significant milestone in Nigeria’s long-standing battle against illicit narcotics. Even more striking is the cumulative 254-year sentence handed down to 11 major drug kingpins—an outcome that underscores a renewed prosecutorial vigour and growing institutional coordination within the country’s anti-drug architecture.
At first glance, these figures signal a system gaining traction, one that is gradually overcoming the entrenched weaknesses that have historically undermined criminal prosecutions in Nigeria. Yet, beyond the impressive statistics lies a deeper and more consequential question: does this surge in convictions represent a sustainable shift in prosecutorial strength, or is it a high-water mark that must now be consolidated through more robust intelligence systems and investigative reforms?
The NDLEA’s performance within this three-month period suggests an agency that is becoming increasingly adept at translating arrests into convictions—a transition that cannot be overstated in significance. For decades, Nigeria’s law enforcement institutions have often excelled at apprehending suspects but faltered at securing convictions, largely due to weak evidence, poor case preparation, and procedural lapses.
The steady rise in monthly convictions—from 265 in January to 316 in February, and 393 in March—indicates more than heightened operational tempo. It reflects a maturing system where investigations are more tightly aligned with prosecutorial requirements, and where legal officers are better equipped to present compelling cases in court. The commendation by NDLEA Chairman, Buba Marwa, of the judiciary’s “swift and decisive adjudication” further underscores a growing synergy across the criminal justice chain.
Equally significant is the shift towards targeting high-value offenders. The conviction and sentencing of major traffickers, including the widely reported case of Adegbite Solomon, signal a departure from the traditional focus on low-level couriers. This evolution aligns with global best practices, which prioritise dismantling entire networks rather than merely disrupting their peripheral actors. It suggests a more strategic orientation—one that seeks not just to punish, but to incapacitate organised drug enterprises.
Several underlying factors appear to be driving this prosecutorial momentum. One is the strengthening of internal legal capacity within the NDLEA. Investments in training, case management, and legal coordination have likely contributed to more coherent and evidence-based prosecutions. By ensuring that investigations are conducted with courtroom requirements in mind, the agency reduces the risk of cases collapsing under legal scrutiny.
Another key factor is improved inter-agency collaboration. Drug trafficking is a complex crime that intersects with financial systems, border control, and international networks. The successful prosecution of high-profile offenders, coupled with asset forfeiture and licence revocations, suggests that the NDLEA is increasingly leveraging intelligence from financial regulators, immigration services, and foreign partners. This integrated approach enhances both the depth and credibility of evidence presented in court.
Deterrence also plays a central role. Lengthy prison sentences—particularly for repeat offenders—send a clear message that the cost of engaging in drug trafficking is rising. In a criminal economy driven by risk-reward calculations, the certainty and severity of punishment can alter behaviour and discourage participation. The symbolic weight of a 254-year cumulative sentence for a handful of kingpins is therefore not merely punitive; it is strategic.
The Intelligence Imperative
Despite these gains, the sustainability of NDLEA’s prosecutorial success ultimately rests on one critical pillar: intelligence. Convictions are the end product of a process that begins with information—accurate, timely, and actionable intelligence that can withstand the rigours of judicial scrutiny.
Nigeria’s drug trade has evolved into a sophisticated and adaptive enterprise. Traffickers now operate through transnational networks, utilise encrypted communication platforms, and deploy complex financial arrangements to obscure their activities. Traditional policing methods, which rely heavily on physical surveillance and routine interceptions, are increasingly insufficient in this context.
Without a commensurate upgrade in intelligence capabilities, the current surge in convictions risks losing momentum. The challenge, therefore, is to transition from reactive enforcement—where arrests are made after offences occur—to proactive, intelligence-led operations that anticipate, disrupt, and dismantle networks before they fully materialise.
To sustain and deepen its prosecutorial gains, the NDLEA must embrace a more sophisticated intelligence architecture. This begins with the integration of financial intelligence into drug enforcement strategies. Drug trafficking is fundamentally a profit-driven enterprise, and financial trails often provide the most compelling evidence in court. By working closely with financial intelligence units and regulatory bodies, the agency can uncover money laundering schemes, trace illicit funds, and build cases that are both comprehensive and difficult to challenge.
Technology must also become a central pillar of operations. The digitalisation of criminal networks demands a corresponding digital response. Investments in data analytics, cyber surveillance, and digital forensics can enable the NDLEA to decode communication patterns, track logistical movements, and map the structure of criminal organisations. Such capabilities not only enhance investigations but also strengthen the evidentiary foundation of prosecutions.
At the same time, human intelligence remains indispensable. Informants, undercover agents, and community networks provide insights that cannot be captured through technology alone. However, the effectiveness of human intelligence depends on trust and protection. Establishing robust informant protection programmes is therefore essential to encourage cooperation and safeguard those who provide critical information.
Inter-agency and international collaboration must also be deepened. Drug trafficking networks operate across borders, exploiting gaps in enforcement and jurisdiction. By strengthening partnerships with global law enforcement agencies and enhancing domestic coordination with customs, police, and immigration services, the NDLEA can close these gaps and create a more unified response.
Strengthening the Prosecution Chain
While intelligence gathering is crucial, its value is realised only when it translates into successful prosecutions. This requires continuous capacity building for legal officers, particularly in handling complex cases involving digital and financial evidence. Specialised prosecution units within the NDLEA could further improve efficiency, ensuring that expertise is concentrated and consistently applied.
Witness protection is another critical area. Many cases falter due to intimidation or reluctance of witnesses to testify. A credible and well-funded witness protection framework would enhance the willingness of individuals to come forward, thereby strengthening the evidentiary base of prosecutions.
Judicial reforms can also support prosecutorial effectiveness. Fast-track courts dedicated to drug-related offences could reduce delays and maintain the momentum of cases, while specialised training for judges on emerging trends in narcotics crimes would improve the quality of adjudication.
The Role of Communities and Prevention
No enforcement strategy can succeed in isolation from the society it seeks to protect. Communities often serve as the first line of observation, detecting unusual activities and patterns that may indicate drug trafficking. By fostering public trust and encouraging citizen participation, the NDLEA can expand its intelligence base and enhance early detection.
Public education campaigns should therefore go beyond highlighting the dangers of drug abuse to emphasise the role of citizens in combating trafficking. When communities see themselves as stakeholders in the fight against drugs, they become active partners rather than passive observers.
At the same time, enforcement must be balanced with prevention. The demand for illicit drugs sustains the supply chain, and without addressing addiction and substance abuse, enforcement efforts may achieve only limited success. I can attest to the fact that in this area, the NDLEA has done so well by investing substantially in the setting up of treatment centres across the country to try to salvage youngsters engaging in drug addiction. NDLEA should be supported in this area by the private sector leaders like the banks and big time industrialists. Rehabilitation programmes, education, and social interventions are essential components of a comprehensive strategy. It is precisely why we are impressed that General Marwa has invested a great deal of funds in the prevention of drug addiction. These mechanisms deserve to be supported by all and sundry.

The NDLEA’s achievement of 974 convictions in three months is both commendable and instructive. It demonstrates what is possible when institutional coordination, legal capacity, and operational focus converge. Yet, it also highlights the work that remains to be done.
Sustaining this level of performance requires more than operational intensity; it demands institutional resilience and strategic foresight. Intelligence must become the backbone of enforcement, guiding operations and strengthening prosecutions. Technology, collaboration, and community engagement must be harnessed to create a system that is both proactive and adaptive.
Ultimately, prosecutorial prowess is not defined solely by the number of convictions secured, but by the ability to dismantle criminal networks, deter future offences, and uphold the rule of law. If the NDLEA can build on its current momentum and embed intelligence at the core of its operations, Nigeria may well be on the path to not just containing, but decisively disrupting the drug trade.
In that transition—from momentum to mastery—lies the true measure of success.

*EMMANUEL NNADOZIE ONWUBIKO is the founder of the HUMAN RIGHTS WRITERS ASSOCIATION OF NIGERIA (HURIWA) and was NATIONAL COMMISSIONER OF THE NATIONAL HUMAN RIGHTS COMMISSION OF NIGERIA.

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