TIST Program in Uganda, VCS 005

Audit Analysis

The TIST Program in Uganda (VCS-005) is a registered afforestation project with confirmed additionality and a 10% buffer pool, but it carries an unusually high volume of material findings (33 NCRs/CLs) spanning duplicate registrations, boundary errors, harvest violations, and non-standardized monitoring procedures. While all identified issues were addressed through corrective actions, the sheer number of deficiencies and the project-specific baseline with a 0% leakage deduction leave meaningful residual risk. The project delivered approximately 260% of the linear pro-rata expectation for the monitoring period, which is plausible for a maturing TIST but warrants scrutiny.

Project Description

Red Flags

• ⚠33 Non-conformance Reports and Clarifications identified across verification cycles, including duplicate registrations of 69 Project Areas, boundary/polygon errors in multiple groves, and use of monitoring data from areas external to the project boundary
• ⚠Harvest activity affecting 5–6% of carbon stocks in violation of project contracts, with 50–52 Project Areas removed from the program
• ⚠Contradiction between the main verification report (no reversal events) and the appendix (reversal events reported), with material findings confirming 3 PAs lost to fire
• ⚠Non-standardized tree counting and DBH measurement procedures, with inconsistencies in tree counts between onsite observation, reference sheets, and Excel records
• ⚠105 Project Areas removed from the project design since the second verification, requiring zeroing of previously issued credits

Credit Vintages