THE WATER ACCOUNTING SYSTEM
Groundwater You Can Count On
The Water Accounting System (WAS) is the framework that tracks how water moves into and out of the Water Bank. Like a financial institution tracks deposits, withdrawals, and account balances, the WAS tracks groundwater recharge, recovery, and storage, providing a transparent accounting of Water Bank operations.
Developed by 15 participating water suppliers through the Regional Water Authority, Groundwater Sustainability Agencies, and regional partners, the WAS supports implementation of the Sustainable Groundwater Management Act (SGMA) and establishes a consistent
accounting framework for groundwater banking throughout the Sacramento region.
See the Water Bank in Action
The Water Accounting Dashboard provides an annual snapshot of Water
Bank activity. Like a financial statement, it shows deposits, withdrawals,
contributions to rivers and groundwater, and ending balances, making it
easy to see how groundwater is banked and accounted for over time.
Explore the Water Accounting Dashboard (Coming Soon)
WHY WATER ACCOUNTING MATTERS
Groundwater banking is one of California’s most important tools for improving water supply reliability. During wet periods, water can be stored underground through groundwater recharge. During dry periods, that water can be
recovered to help meet future water supply needs.
A trusted accounting system is what makes groundwater banking possible. It allows participating water suppliers
to receive credit for groundwater recharge, establishes clear rules for recovery, protects long-term groundwater sustainability, and provides a transparent record of Water Bank operations.
BUILT ON DECADES OF GROUNDWATER BANKING
The WAS builds on nearly three decades of successful conjunctive use (the coordinated management of surface water and groundwater) in the Sacramento region.
A technical analysis found that participating agencies have banked approximately 900,000 acre-feet of ground-
water since 1997 through in-lieu and direct recharge. After accounting for natural groundwater movement that
supports nearby rivers and neighboring groundwater basins, approximately 470,000 acre-feet remain in storage, providing the Water Bank’s initial starting balance.
The analysis also found that groundwater banking has improved groundwater conditions, contributed more than 300,000 acre-feet of additional flow to the Lower American River, increased regional drought resilience, and supported long-term groundwater sustainability.
BUILT-IN SAFEGUARDS
The Water Accounting System protects:
The Water Bank
Recharge before recovery • Clear accounting rules for groundwater banking • Required reserve (leave-behind)
Groundwater
Expanded monitoring • Adaptive management • Consistency with local groundwater
sustainability plans
Public Confidence
Annual accounting • Public Water Accounting Dashboard
HOW THE ACCOUNTING SYSTEM WORKS
The WAS tracks every groundwater banking transaction using a consistent
accounting framework. Like an annual bank statement, it tracks:
- Starting Balances
- Deposits through groundwater recharge
- Withdrawals through groundwater recovery
- Contributions to rivers and groundwater
- Required reserve (leave-behind)
- Ending balances
LEARN MORE
Water Accounting Dashboard (Coming Soon)
Explore annual Water Bank deposits, withdrawals, contributions to rivers and groundwater, and ending balances.
Water Accounting System Framework
Read the complete technical framework describing the accounting methods, policies, and procedures used by
the Sacramento Regional Water Bank.
Water Accounting System Fact Sheet
Download a two-page overview of how the Water Accounting System works and the safeguards that support
groundwater banking.
Water Accounting System Video
See how the Water Accounting System tracks groundwater deposits, withdrawals, and balances using a consis-
tent accounting framework.