Up Energy Improved Cookstoves Programme, Uganda – CPA No 013

Audit Analysis

The Up Energy Improved Cookstoves project in Uganda has a verified additionality assessment and a quantified 5% leakage deduction, but is undermined by 12 cross-document contradictions, 16 material findings, and a dramatic FNRB revision (0.82 to 0.39) that raises serious data-reliability concerns. The project delivered roughly 3.4× the pro-rata ex-ante expectation for the elapsed monitoring period, which, while not inherently problematic, combined with a project-specific baseline and no stated buffer pool, elevates over-crediting risk. Documentation is voluminous (48 documents) but riddled with inconsistencies that erode confidence in the verified figures.

Project Description

Red Flags

• ⚠FNRB value changed from 0.82 (local field, 2025 verification report) to 0.39 (national default, 2026 verification report) — a 52% reduction that materially alters credit quantities and suggests either a methodological correction or a prior over-estimate
• ⚠12 contradictions across documents, including conflicting crediting periods (2019–2026 vs 2024–2029), inconsistent ERR figures (119,997 vs 136,398 vs 159,978), and conflicting FPIC status (false in 2023, true in 2025)
• ⚠16 material findings and 17 corrective actions spanning monitoring records, ER spreadsheet errors, circular references, and missing methodology citations indicate systemic data-quality weaknesses
• ⚠CORSIA eligibility is not stated in any document, leaving dual-channel risk unassessed

Credit Vintages