The first step to planning a ...

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The first step to planning a Water Auditing is to define the scope of that auditing. For an operational auditing, you have the answer given by Robert Welke; for and commercial or financial auditing you have o use traditional indicators as m3 (produced; distributed)/account/month; income (billed; real) /account/month; cost/m3; NRW index; etc. and for environmental or efficient use of water you have to define another set of indicators. Maybe the most comprehensive Water Audit you can have to apply to any water utility is the Aqua Rating developed by the IADB, which includes almost 300 indicators between good practices and results.