Safe Water Programme – Nigeria – VPA 21

Audit Analysis

The Safe Water Programme in Nigeria has a VVB-confirmed investment additionality test and a named verification body, but is undermined by a 0% leakage deduction with no justification, a massive FNRB discrepancy between reporting periods (82.3 vs 0.96), 24 outstanding corrective actions, and the absence of a buffer pool, LCA, or end-use tracking. The project's claim safety is further weakened by a project-specific baseline and the exact match between claimed and verified ERR figures, which suggests limited independent verification adjustment.

Project Description

Red Flags

• ⚠FNRB value changed from 0.96 (local field, 2023 report) to 82.3 (national default, 2024 report) — an 86-fold discrepancy that raises serious data-reliability concerns
• ⚠Leakage deduction of 0% with justification recorded as 'not addressed' in the 2024 verification report, while the monitoring report claims it was 'deemed negligible' — an unresolved contradiction
• ⚠24 corrective actions remain outstanding, including sampling-design non-compliance, typographical errors referencing the wrong country (Kenya vs Nigeria), and missing deviation-request documentation
• ⚠Claimed and verified ERR figures are identical (1,232,137 tCO₂e), suggesting no independent verification adjustment was applied

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