Water accounting and auditing are recommended by FAO and others as being fundamental to initiatives that aim to cope with water scarcity. Therefore, the dual purpose of this sourcebook is to:
• Provide practical advice on the application and use of water accounting and auditing.
• Help users, plan and implement water accounting and auditing procedures and processes that best fit their needs.
This sourcebook is by no means the ‘last word’ in water accounting and auditing. Rather it should provide a good starting point for anyone or any organization that wants to: 1) Use water accounting and auditing for the first time; 2) Switch from using water accounting or auditing separately to using water accounting and auditing as mutually supportive processes; or 3) Review, and possibly refine, the approach to water accounting and/or water auditing that they are already using.
The main target groups of this sourcebook are water professionals whose interests may well be on the biophysical or societal side of water resource management or water services delivery systems.