Hamburg bought over one million euros in emission certificates from Nigeria between 2018-2020. Certificates claimed 75,000 tons CO2 savings. No additional stoves installed in Nigeria during period. Open fires still dominated in target regions. Certificates based on pre-existing plants not funded by Hamburg. Hamburg Court of Auditors found no stoves from project funds. Project awarded without public tender. Lacked legal basis and unpublished contracts. Poor documentation and oversight. Number of promised stoves changed from 12,000 to 15,000 unexplained. India project failed completely forcing reliance on Nigeria credits. Critics labeled it modern indulgences. Audits exposed discrepancy between paper savings and reality. Hamburg now bans international offsetting for local projects only. Funds redirected to Hamburg tree planting.