GS2527 - Mobisol Solar Home Systems in Tanzania – VPA 1

Audit Analysis

The Mobisol Solar Home Systems project in Tanzania has a VVB-verified combined additionality test and a recognised methodology (AMS.I.L v3), but is undermined by 20 material findings including circular references in ER spreadsheets, a 0% leakage deduction with contradictory justifications across documents, and a stark usage-rate gap (12% assumed vs 96% verified). Multiple ERR and usage-rate contradictions between the 2022 and 2026 verification/monitoring reports, combined with 29 outstanding corrective actions, raise significant over-crediting and data-reliability concerns.

Project Description

Red Flags

• ⚠ER calculation spreadsheet contained circular references and missing input values, undermining the integrity of the credit calculation (verification report, 2026).
• ⚠Usage rate assumed at 12% in the ex-ante estimate but verified at 96% in the monitoring report — an 8-fold discrepancy with no documented explanation.
• ⚠Leakage deduction of 0% is justified as 'quantified' in the verification report but 'deemed negligible' in the monitoring report, creating an internal contradiction.
• ⚠20 material findings and 29 corrective actions remain open, including failure to complete a required design change to small-scale prior to verification.
• ⚠Inconsistencies in reported emission reductions between monitoring report sections and the micro-scale cap of 10,000 credits/year were flagged by the VVB.

Credit Vintages