This groundbreaking book examines the role that water accounting can play in resolving economic, environmental and social issues. One of the most pressing global issues of the 21st century is the scarcity of water to ensure economic, environmental and social sustainability. In addressing the issue through policy and management, access to high quality information is critically important. But water scarcity has many implications, and it is possible that different reporting approaches, generally called water accounting systems, can be appropriate to addressing them. In this key book, international experts respond to the question: what role can water accounting play in resolving economic, social and environmental issues at individual, organizational, industry, national and international levels? They explore how various forms of water accounting are utilized and the issues that they address. Academics and postgraduate students interested in water scarcity and accounting will find this book invaluable. Policymakers in all areas relating to water as well as environmentalists, water industry managers and water lawyers will find plenty of important insights in this essential resource.

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.

There is growing interest in water accounting, why it is needed, what benefits it brings, and equally important, how it can be put into practice. Water accounting is not a new idea, yet it is an alarmingly simple one. It is about quantifying water resources and uses of water, much like financial accounts provide information on income and expenditure. Interest in water accounting is based on the premise that ‘We cannot plan and manage what we do not measure’ – a statement that few would disagree with. However, given the current focus on water as a precious and limiting resource, the risks of extreme floods and droughts, and water’s central role in the 2030 Agenda, it is difficult to understand why so little attention is given to water accounting and to making sure we have enough water. Indeed, estimates suggest that by 2050, if we continue with our current approach to water management, global water demand will exceed supply by over 40%, which would put at risk 45% of global GDP, 52% of the world’s population, and 40% of grain production (WWDR, 2016). This concern is supported by the World Economic Forum that consistently ranks water crises as a top global risk (WEF, 2015). Reports from South Africa (January 2018) suggesting that Cape Town may be the world’s first major city to face the prospect of running out of water following severe drought, is a timely ‘wake-up call’ for everyone to focus on accounting for water.

This paper presents a conceptual framework for water accounting and provides generic terminologies and procedures to describe the status of water resource use and consequences of water resources related actions. The framework applies to water resource use at three levels of analysis: a use level such as an irrigated field or household, a service level such as an irrigation or water supply system, and a water basin level that may include several uses. Water accounting terminology and performance indicators are developed and presented with examples at all the three levels. Concepts and terminologies presented are developed to be supportive in a number of activities including: identification of opportunities for water savings and increasing water productivity; developing a better understanding of present patterns of water use and impacts of interventions; improving communication among professionals and communication to non-water professionals; and improving the rationale for allocation of water among uses. It is expected that with further application, these water accounting concepts will evolve into a robust, supporting methodology for water basin analysis.

Substantially reorganized and updated from the 1995 Water Accounting Handbook (ISBN 978-0898677614), this comprehensive financial management tool provides utility management personnel thorough financial management tools for water utility operations. Coverage includes developing projections, budgeting, internal controls, standardized financial methods for benchmarking. This book is intended for both utility management and utility financial personnel and for a reader who has a basic understanding of financial principles. (Replaces (ISBN 978-0898677614)

This report provides the water accounting study for Awash River basin in Ethiopia carried out by IHE-Delft using the Water Productivity (WaPOR) data portal of the Food and Agricultural Organization (FAO). The Awash River Basin is the most utilized river basin in Ethiopia hosting most of the industrial activities in the country, a number of small to large scale irrigation schemes and the main population centres of the country with more than 18.6 million people (2017 estimate). The basin faces high water stress during the peak of the irrigation season and frequent flooding in rainy seasons. The Water Accounting Plus (WA+) system designed by IHE Delft with its partners FAO and IWMI has been applied to gain full insights into the state of the water resources in the basin for the period 2009 to 2018. The WA+ framework is a reporting mechanism for water flows, fluxes and stocks that are summarized by means of WA+ sheets. The role of land use and land cover on producing and consuming water is described explicitly.

This book examines Nile water security through the morphology of the river: it uses the always changing form of the river as a theoretical and empirical device to map and understand how infrastructures and discourses dynamically interact with the Nile. By bringing a history of two centuries of dam development on the Nile in relation with the drainage of a hill slope in Ethiopia on the one hand and irrigation reform in Sudan on the other, the author shows how the scales, units and ‘populations’ figuring in projects to securitize the river emerge through the rearrangement of its water and sediments. The analysis of ‘Making water security’ is more than yet another story of how modern projects of water security have legitimized often violent dispossessions of Nile land and water. It shows how no water user is confined by the roles assigned by project engineers and planners. As ongoing modern ‘development’ of the river reduces the prospects for new large diversions of water, the targeted subjects of development and modernization make use of newly opened spaces to carve out their own projects. They creatively mobilize old irrigation and drainage infrastructures in ways that escape the universal logic of water security.