Safe Water Programme – Nigeria – VPA 24

Audit Analysis

The Safe Water Programme in Nigeria has a VVB-confirmed additionality assessment and a named verification body, but suffers from significant data reliability issues including a major FNRB discrepancy between reporting periods, an unaddressed leakage justification, and a project-specific baseline with no stated buffer pool. The exact match between claimed and verified emission reductions, combined with 24 corrective actions, raises concerns about verification rigor.

Project Description

Red Flags

• ⚠FNRB value changed from 0.96 (local field measurement, 2023 report) to 82.3 (national default, 2024 report) — a discrepancy of over 80x if in the same units, or a 14-percentage-point shift if expressed differently; the methodological basis also changed between reports
• ⚠Leakage deduction of 0% with justification recorded as 'not addressed' in the 2024 verification report, contradicting the monitoring report's claim of 'deemed negligible'
• ⚠Total ERR claimed equals total ERR verified exactly (1,232,137 tCO₂e) with zero VVB adjustment, despite 24 corrective actions and multiple material findings on sampling methodology and potential bias
• ⚠Baseline is project-specific with no documented reassessment date, and the 2024 report references Kenya baseline parameters that should reference Nigeria

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