Audit of Water and Water issues

Water is an essential thing for life.

Without water life is impossible
How much water is required per person per
day?
As per universal standards(Average)
* For drinking
5 litres
* sanitation
20 litres
* Bathing
15
* Food preparation
10

Geography of water
Major Stocks of Water
(1000km)

Volume:

%of
water

1,338000

96.54

12,870

0.93

Salt water:
Oceans
saline/backish Gr. Water
salt water lakes

85

0.016

Fresh Water

Glaciers, permt. Gr. Water

Fresh ground water
Ground ice, permafrost
Fresh water lakes
Soil moisture
Atmosph. Water vapor
Marshes wet lands
Rivers
Incorporated in biota

24,064 68.7
10,530
30.6
300
0.86
91
0.26
16.5 0.05
12.9 0.04
11.5 0.03
2.12 0.006
1.12 0.003

Some facts on fresh water

Only 2.5 % of the total water on earth is fresh water: the usable portion
is only 1 %
About one third of the worlds population lives in countries where
water stress persists
About 80 countries 40% of the worlds population suffering from
water shortages
By 2025 two thirds of the world population may suffer from serious
water problems
Still, I.I billion people lack access to safe drinking water and 2.4
billion lack access to proper sanitation
Agriculture accounts for more than 70% of the fresh water
In return they give back 40% of the worlds food production

Contd
Fewer than 35% of the cities in the developing world treat their waste
water
Many countries lack adequate legislation and policies for efficient
water management
Water is widely shared among nations, religions, groups and
communities
A total of 261 rivers are shared by 2 or more countries and which
makes the management of trans boundary water resources one of the
most important water issues to day

Water management problems

There is sufficient water in the world.
It is not managed well
Water security was a subject to all the world
countries during the World summit, 2002
Water policy is required by all the nations
SAIs can play a pro active role in auditing the
policy.
But SAIs shy away from this because they do not
want to comment on the water policy.

Water policy
Salient features of water policy
Water pricing
Water legislation
Permits
Inspection and enforcement
Investment in infrastructure
Scientific research
Providing information to public
Monitoring and evaluation

Water-International issues
No. of International Agreements
Subject

No.

20
6
91
32
54

Water Resources and Conservation Management

Desertification
Sea Water quality and Pollution
Marine resources conservation and management
Fishing management and the use of harvestable fish

Audit issues of water

SAIs Audit Reports cover:

Water quality
Rivers & Lakes,
Flooding,
Drinking water &Sanitation,
Water in relation to nature & biodiversity,
Marine environment

Water Quality
Related with financial issues as well as
water issues.
Absence of policy for clean water to the
people
Environmental programmes for
implementation

Types of Audit
Many laws are existing for water pollution
Laws are made to comply with International
accords
Audit of such compliance will be one method
Performance appraisal of water management
programmes
Regularity audit and Performance audit can be the
methods of audits.

Absence of policy
Absence of reliable and sufficient policy for
water issues is another area of audit
The type of audit would be compliance in
nature
The environmental degradation due to
absence of proper policy will be highlighted

Rivers and lakes

Rivers and lakes provide a wide variety of
environmental problems
Pollution of the rivers and the lakes poses risk to
the lives of the fauna/flora in the lakes and the
rivers
It also gives risk to the area or the river banks due
to contact of the polluted water.
The plants and the agriculture on the rivers and
river banks get affected by the polluted water that
flows.

Floodings
This is another environmental issue of
water.
Flood protection system, flood prevention
etc are matters of financial concerns
Programme evaluation of the flood control
and emergency plans etc. will be a subject
matter for Performance type off audit.

Drinking water and sanitation

This is the most common factor and most
important one.
Lot of world population is devoid of access to
clean drinking water
Masses from the rural areas lack facility for
potable water for household purposes.
The massive amount required to be spent to
bring water to the population is some times
criticized by the SAIs

Sanitation
Sanitation and environment are connected
problems
Un hygienic conditions in the environment
create environmental problems
Sanitation is also a matter which will
require lot of funds for implementation.
It is therefore, both performance audit as
well as regularity Audit.

Marine environment
More than one country is involved
Marine issues are therefore, complex in
nature and resolved through International
co-operation
Marine issues affect the flora and fauna of
the seas.
It affects the countries where the sea
stretches

Marine water audits

As the subject the audit is also complex.
Therefore, more than 1 SAI is engaged in
the audits of marine issues.
Joint audits of water issues
Audits relate to compliance, financial and
Performance

Audit of water- Indian

perspective
The audit of water issues in India is done as
per the provisions of various Acts and rules
passed by the Legislatures and the
Parliament
Legislative compliance is itself an audit.
The Water(Prevention and Control of
Pollution) Act, 1974 is the first Act to
address the issues regarding water in India.

Section 3 of the Act

Under Sn. 3 of the Act, Central Government
to constitute a Central Pollution Control
Board(CPCB)
Under Sn. 4 of the Act, State Pollution
Control Board to be set up.
Sn. 18 of the Act, Central Govt. to get the
work of the State done through Central
Board in the event of failure of State Boards

Functions of the Central/State

Boards
Planning comprehensive programmes for
prevention,control,abatement of pollution of
streams and wells in the States
Collection and dissemination of information
relating to water pollution and prevention
Inspection of sewage/trade effluents
Laying down standards for treatment of
sewage and trade effluents

Audit issues in water

management
SPCBs are required to issue consent letter to
polluting industries for commencement and
continuance of operations
They are required to take effective action against
the industries which do not install control
mechanisms for prevention of pollution
They are required to inspect the polluting
industries regularly. Targets are fixed by the
MOEF

Contd
Drinking water supply to have certain
parameters: SPCBS are to check this.
Proper sewage system in cities is an
environmental issue. The boards to ensure this
Untreated effluent not to mix with the water
bodies.
Domestic sewage from Municipal areas also
not to mix

Funds for implementation of

programmes
Environmental programmes are budgeted
and the funds are drawn by the Boards for
implementation of various programmes
Amounts unspent becomes less
implementation of environmental
programmes.
Audit to verify the budget and actual
expenditure for any gap

Monitoring
Environmental activities have to be
monitored by the Government for proper
implementation.
Such a monitoring is absent in many of the
State Govts.
Absence of MIS on Environmental issues
will give thrust to the Audit coverage and
conclusions.

Some facts about the

Environmental Auditing in India.
In the AR 2001 of the MOEF, audit reported that:
Only a meagre amount of Rs.3 crore was spent
against a provision of Rs.12.75 cr.
As of April 2000 Rs.145.95 cr.was lying unspent
with SPCBs
Absence of mechanism to ensure that Industrial
units operate after getting consent letters from
SPCBs
SPCBs failed to take action against faulting
industries which did not install ETPs

Contd
Non achieving of targets of inspection
Drinking water not meeting the requisite
quality
Inadequate sewerage facilities resulted in
pollution of water and discharge of untreated
water in the water bodies posing health hazards
Dumping of Municipal waste resulted in
polluting the area and air
Major failures in complying with the Water
Act, 1974

Water Audit Checks

Audit of water issues to be conducted through
PCBs
PCBs are the regulating authorities.
PCBs have to visit industries/factories to
ascertain proper implementation of provisions
of Water Act
They have to issue consent to commence
industries,
They have to issue consent letter to continue

Water quality
Water quality of the various uses has to be
regularised
Water has to be wholesome
Drinking water has to be clear, free from
contamination
Industrial water has also be of certain
quality

Contd
Depending up on the quality of water the uses
have to be fixed
Drinking water has to be of certain quality in
terms of contamination and pH value
Even the industrial water has to be of certain
standard.
If the water used in industries is not of the
quality the plant and machinery may get
affected.They may get corrosion

Contd..
This applies to the water pipe line that
brings water to the plant and the house
holds.
If the water is having high or low pH value
it may become acidic or alkaline.
The water piping system therefore, gets
corroded and water will be lost in transit
causing losses.

How the quality is assured

PCBs test the water quality frequently to
ascertain the quality
In industries, the water is tested at definite
intervals
The water that is being discharged to the
water system is also tested.
Water quality is maintained by constructing
ETPs

Contd..
The PCBs check the quality of water that is
discharged
If the quality is not as per standard the water
has to be treated before it is discharged into the
water system so that no further epidemic like
problems are not there.
If chemicals are discharged before treating they
affect the system and the land, flora/fuana of
the river, lakes etc also get affected

Contd
Water from the factories are tested at the
end to see if it is fit to be discharged
Otherwise, the water has to be treated
before it is discharged.
ETPS are used to purify the mixed water so
that treated water is recycled for either
industrial use or for gardening use etc.
SOP concept also helps reduce the wastage

Water recycle
Water is drawn from water system for
drinking
Water is treated for drinking purposes
Local bodies assures the quality
The water is treated with disinfectants
PCBs have to see whether the
measurements of the chemicals used is as
per standards fixed or not

Audit of quality
Audit has to verify whether the required
quality is maintained or not
pH value is maintained or not
Wholesome water pH is 5.5
Lesser than 5.5 acidic
PCBs ascertain the pH value and grade
Drinking water of acidic nature if allowed
affects human health, corrosion of piping and
the storage system

OTHER AUDIT ISSUES

To ascertain whether the country has any
obligation under the International Accords.
Whether the PCB has fixed the toxic level of
ground water/River water/Lakes etc.
Whether the country/State has adequate
arrangement for the supply of Drinking water,
Industrial water, etc.
Whether water recycling is resorted to or not

AUDIT ISSUES (Cont)

What is marine degradation of water?
How does it affect the mankind and marine
life?
How are the water issues solved by the
country?
What are the Legislative measures to address
the water issues?
What are the methods to finance water projects
in the country?
How are they collected? How are they spent?

AUDIT ISSUES (Cont)

How is ground water protected/de-polluted?
Water policy-whether existing in a particular
state/Region or not?
Whether the country has evolved a water policy
for the country? If so, what are the key factors?
What are the methods of water pricing?
What are the pollution control rules in force in
the country/region and local area level?

AUDIT ISSUES (Cont)

What are the problems associated with river
pollution?
Whether the entity/country has any disaster
recovery programme for drought/flood? If so,
have they been documented, declared?
Who are the key players in the water issues ?
Are they been regulated?
What are the problems associated with marine
water?

AUDIT ISSUES (Cont)

How water is shared among various states,
and what are the policies?
What are the policies for irrigation?
How water distribution is regulated at the
programme level?

AUDIT SPECIFIC ISSUES

For the access of safe water and sanitation is
necessary infrastructure in poison and
efficiently working particularly in urban and
rural areas?
What are the machinery to ensure the efficient
and equitable allocation of water resources?
Do these machinery have a clear cut agenda
and the time frame to implement the
programmes?
Have they been declared and documented

AUDIT SPECIFIC
ISSUES(Cont)
What are the machinery in position to
ensure protection of water resources from
depletion, pollution and degradation by
promoting low cost, upgradable
technologies for sanitary waste; recycling
and reuse of industrial and domestic waste
water and solid waste; protection of existing
watersheds?

AUDIT SPECIFIC
ISSUES(Cont)
What are the agencies, their mechanisms and
efficiency in the control of water associated
diseases?
What are the action plans for improving water
supply for irrigation, livestock water supply,
inland fisheries and agro forestry?
Are these managed efficiently for conservation
and scientific distribution and management?

AUDIT SPECIFIC
ISSUES(Cont)
Have the water preservation techniques been
perfected and the population educated? What
are the plans in this regard and are these
efficiently implemented?
Have the problems involved in water pollution
been studied in depth, systems and polluting
agents identified for addressing them in various
manners?
Whether action like legal remedy, imposition of
fine or cancellation of licenses, criminal action,
social education, roping of social organizations
or NGOs etc. thought of and properly
integrated in the policy paper?

AUDIT SPECIFIC
ISSUES(Cont)
Is there any provision for the research in
control, measures in various matters
concerning water pollution control, how are
the research agencies selected, funds
provided, programmes monitored, results
utilized, and patents obtained where
feasible.

WATER AUDIT
CHECKPOINTS
Collect the various policy declarations of the
Government as to its strategy to deal with
water pollution, sustenance of water resources,
water sharing, water pricing etc, to frame the
audit approach.
Get the detailed actions plans and programmes
prepared and proposed for implementation.
Conduct the usual regularity, financial
propriety and Performance audit of these
programmes.

WATER AUDIT
CHECKPOINTS(Cont)
Examine the various statues to identify the
objectives, responsibilities and mandates of the
Governments, CPCB, SPCBs, etc particularly
the following acts and programmes
River Boards Act, 1956
Inter State Water Disputes Act, 1956
Irrigation Commissions (1901, 1972)
Accelerated Rural Water Supply Programme
(1972 73)
Drought Prone Area Programme (1973)

WATER AUDIT
CHECKPOINTS(Cont)
The water (Prevention and Control of
Pollution Act) 1974
Command Area Development Programme
1974 75
The Water Cess Act, 1977
Setting up of National Water Resources
Council 1983
Centrally Sponsored Rural Sanitation
Programme 1986
Environmental Protection Act 1986

WATER AUDIT
CHECKPOINTS(Cont)
73rd and 74th amendments to the
Constitution of India 1992, 1993
National Lake Conservation Plan 1993
Setting up of National River Conservation
Directorate 1995
Accelerated Irrigation Benefits Programme
1996
National Water Policy 2002

WATER AUDIT
CHECKPOINTS(Cont)
Go though the various Audit Reports of Union
Government as well as the State Governments
to see the reviews as well as the Draft paras
dealing with Environment issues, the PAC
reports and recommendations and use them as
guidelines for audit particularly for reviews.
Collect the various publications of the Ministry
of Environment and Forests to gather data
useful for audit approach and audit analysis.

WATER AUDIT
CHECKPOINTS(Cont)
See the cases of funding of specific projects or
programmes, the conditions, monitoring
mechanisms evaluation, analysis of results etc.
See the commitments made as per the
international Accords and see the various
reports, data and progress reports to evaluate
the impact as well as adherence to the
commitments.
See the research programmes undertaken,
funding arrangements, mile stones of research,
results of research, publications, scope for
patents on certain techniques developed,
commercialization of viable research out come,

Thanks