Safe Water Programme – Nigeria – VPA 29

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 severe emission-factor contradiction (82.3 national default vs. 0.96 local field measurement across two verification reports), an unaddressed 0% leakage deduction, the absence of any buffer pool, and 22 outstanding corrective actions. The project-specific baseline and the unresolved FNRB discrepancy create meaningful over-crediting risk that cannot be dismissed.

Project Description

Red Flags

• ⚠FNRB value differs by a factor of ~86 between the 2023 verification report (0.96, local field) and the 2024 verification report (82.3, national default), with no documented justification for the change
• ⚠Leakage deduction is 0% and the verification report (2024-07-25) records the justification as 'not addressed', while the monitoring report (2024-07-23) claims it is 'deemed negligible' — the two documents directly contradict each other
• ⚠22 corrective actions remain open, including sampling-design non-compliance with CDM Appendix 3, unverified treatment-capacity values, and a typographical error referencing the wrong column for a key parameter
• ⚠Baseline is project-specific with no recorded reassessment date, and the FNRB method shifted from local field measurement to national default between reporting periods without explanation

Credit Vintages