Water Accounting Framework-A Case Study of Lusaka Water and Sewerage Company

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Makayi, Ben
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The aim of this dissertation is to compile a water account system in order to organize water information in a more efficient and consistent data collection system for Lusaka Water and Sewerage Company (LWSC) for the financial year 2009.It then turns to an analysis of the handbook of The System of Environmental and Economic Accounting for Water (SEEAW), specifically looking at the Physical water Supply and Use Tables (PSUT) and how it applies in building the PSUT. The SEEAW is an international framework for organising hydrological and economic information in a consistent way and the framework allows for compilation of different "tables" which comprise the physical water accounts (PSUT). Water accounting is a useful tool for supporting Integrated Water Resource Management, by providing information on the amount of water being delivered, traded, extracted for consumptive use, and managed for environmental and other public benefit outcomes. This will help water policymakers, planners and managers make informed decisions about how to use water, and supports public and investor confidence. Just as financial accounting is essential for managing businesses, standard water accounting practice is needed to manage our water resources efficiently. PSUT provide information on the volumes of water abstracted, supplied within the economy and discharged back into the environment by economic activity and households were used. PSUT allow for the identification of the industries/sectors which put pressure on the environment via extraction and use and also indicate the industries/sectors consuming the most water.Collection of primary data involved carrying out a survey at LWSC using self administered questionnaire. The data collected was processed using PSUT to produce an initial estimate of physical water accounts for LWSC and offers a discussion on an application of the account.Water Account for LWSC, 2009 showed that during 2009, 87,490,000 MWR of water was extracted from the environment and used within the Lusaka City's economy. Of this, 82,490,000 MWR was extracted by LWSC for distribution to other users. A total of 134,940,000 MWR of water was used by Lusaka City's ecomomy and a total of 98,944,000 MWR of water was supplied to Lusaka City. These statistics indicate water use, abstraction and consumption by industry per capita water use which can be useful in providing a basis for setting funding and investment priorities in water infrastructure and evaluating past and current policy descisions. The statistics can also be used in making decisions about water allocations and settting water restrictions in periods of water scarcity and to able to predict future water demand.The development and maintenance of a water account framework for LWSC will require significant resources as well as the cooperation and goodwill of many agencies and individuals. LWSC needs to adopt the ISIC reporting format for easier compilation of water accounts. Collaboration with other departments especially Department of Water Affairs (DWA) which should take the lead in implementing of water accounts will play a significant role in future advancement of water accounts by for LWSC.
Water Accounting , Water Accounting Framework