What is the difference between a water reporting entity and a preparer of a General Purpose Water Accounting Report?
As noted above, a water reporting entity is a water entity (geographic region, organisation or individual) which is required to prepare a GPWAR. The report preparer is the entity responsible for the preparation of the GPWAR. For example, the accounts of a particular geographic region might be prepared by the appropriate State or Territory department. In some cases, where regions of interest cross political borders, other entities might also be appropriate report preparers (such as the Murray-Darling Basin Authority). As a guide, the entity which is primarily accountable for the operations of the water reporting entity will usually be the most appropriate report preparer. However, in the case of highly aggregated water reports, one organisation may take an oversight role (such as the Bureau of Meteorology in the preparation of the National Water Account).
