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
• As per universal standards(Average)
* For drinking
* Food preparation
Geography of water
• Major Stocks of Water
• Salt water:
• saline/backish Gr. Water
• salt water lakes
Glaciers, permt. Gr. Water
Fresh ground water
Ground ice, permafrost
Fresh water lakes
Atmosph. Water vapor
Marshes wet lands
Incorporated in biota
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 world’s population lives in countries where
water stress persists
About 80 countries –40% of the world’s population suffering from
By 2025 two thirds of the world population may suffer from serious
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 world’s food production
• Fewer than 35% of the cities in the developing world treat their waste
• Many countries lack adequate legislation and policies for efficient
• Water is widely shared among nations, religions, groups and
• 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
• But SAIs shy away from this because they do not
want to comment on the water policy.
• Salient features of water policy
Inspection and enforcement
Investment in infrastructure
Providing information to public
Monitoring and evaluation
• No. of International Agreements—
Water Resources and Conservation Management
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:
Rivers & Lakes,
Drinking water &Sanitation,
Water in relation to nature & biodiversity,
• Related with financial issues as well as
• Absence of policy for clean water to the
• Environmental programmes for
Types of Audit
• Many laws are existing for water pollution
• Laws are made to comply with International
• Audit of such compliance will be one method
• Performance appraisal of water management
• 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
• The environmental degradation due to
absence of proper policy will be highlighted
Rivers and lakes
• Rivers and lakes provide a wide variety of
• Pollution of the rivers and the lakes poses risk to
the lives of the fauna/flora in the lakes and the
• 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
• This is another environmental issue of
• 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
• 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 and environment are connected
• 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.
• More than one country is involved
• Marine issues are therefore, complex in
nature and resolved through International
• Marine issues affect the flora and fauna of
• It affects the countries where the sea
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
Audit of water- Indian
• The audit of water issues in India is done as
per the provisions of various Acts and rules
passed by the Legislatures and the
• 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
• 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
• 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
• 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
• 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
• Domestic sewage from Municipal areas also
not to mix
Funds for implementation of
• Environmental programmes are budgeted
and the funds are drawn by the Boards for
implementation of various programmes
• Amounts unspent becomes less
implementation of environmental
• Audit to verify the budget and actual
expenditure for any gap
• Environmental activities have to be
monitored by the Government for proper
• Such a monitoring is absent in many of the
• Absence of MIS on Environmental issues
will give thrust to the Audit coverage and
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
Absence of mechanism to ensure that Industrial
units operate after getting consent letters from
SPCBs failed to take action against faulting
industries which did not install ETPs
Non achieving of targets of inspection
Drinking water not meeting the requisite
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
Water –Audit Checks
• Audit of water issues to be conducted through
• 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
• They have to issue consent letter to continue
• Water quality of the various uses has to be
• Water has to be wholesome
• Drinking water has to be clear, free from
• Industrial water has also be of certain
• 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
• If the water used in industries is not of the
quality the plant and machinery may get
affected.They may get corrosion
• This applies to the water pipe line that
brings water to the plant and the house
• 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
How the quality is assured
• PCBs test the water quality frequently to
ascertain the quality
• In industries, the water is tested at definite
• The water that is being discharged to the
water system is also tested.
• Water quality is maintained by constructing
• The PCBs check the quality of water that is
• 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
• 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 is drawn from water system for
• 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
• How are the water issues solved by the
• 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
• 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
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
AUDIT SPECIFIC ISSUES
• For the access of safe water and sanitation is
necessary infrastructure in poison and
efficiently working particularly in urban and
• 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
• Have they been declared and documented
• 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
• What are the agencies, their mechanisms and
efficiency in the control of water associated
• 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?
• Have the water preservation techniques been
perfected and the population educated? What
are the plans in this regard and are these
• Have the problems involved in water pollution
been studied in depth, systems and polluting
agents identified for addressing them in various
• Whether action like legal remedy, imposition of
fine or cancellation of licenses, criminal action,
social education, roping of social organizations
or NGO’s etc. thought of and properly
integrated in the policy paper?
• 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
• 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
• Get the detailed actions plans and programmes
prepared and proposed for implementation.
• Conduct the usual regularity, financial
propriety and Performance audit of these
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)
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
Centrally Sponsored Rural Sanitation
Environmental Protection Act 1986
73rd and 74th amendments to the Constitution
of India 1992, 1993
National Lake Conservation Plan 1993
Setting up of National River Conservation
Accelerated Irrigation Benefits Programme
National Water Policy 2002
• 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.
• 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
• 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,