Water Accounting Auditing Guidelines

In many regions of the world, sustainable and reliable delivery of water services has become increasingly complex and problematic. Complexities that are very likely to increase, considering the unprecedented confluence of pressures linked to demographic, economic, dietary trends, and climate change. Particularly if overall demand for freshwater exceeds supply, the delivery of water services is often less about engineering, although engineering is still required, and more about politics, governa nce, managing and protecting sources, resolving conflicts about water, ensuring rights to water are respected, and so on. It is also about understanding and monitoring the hydrological cycle at the appropriate scale of analysis. This is where water accounting and auditing can play a crucial role. The rationale behind this water accounting and auditing sourcebook is that scope exists worldwide to improve water-related sectoral and inter-sectoral decision-making at local, regional and national le vels. Water accounting and auditing are recommended by FAO and others as being fundamental to initiatives that aim to cope with water scarcity. This sourcebook aims to provide practical advice on the application and use of water accounting and auditing, helping users planning and implementing processes that best fit their needs.