Example of a public actor: The role of regulators in the water sector
In the W&S sector, regulatory and oversight authorities collect and publish data on the performance of service providers, such as the public water authority or private utility companies. Among these oversight authorities, Supreme Audit Institutions (SAI) oversee the management of public finances. SAIs often rely solely on financial data to ensure that resources are used for their intended purposes. However, a financial audit alone cannot adequately analyze whether water utilities are actually providing quality water and sanitation services to consumers.
