# The Indiana water loss audit: who files, and when

URL: https://municorn.us/data/indiana-water-loss-audit-requirement/
Updated: 2026-09-08
Tags: data, filing, indiana

> **Cite as:** Municorn.us, "The Indiana water loss audit: who files, and when", Municorn water loss index, https://municorn.us/data/indiana-water-loss-audit-requirement/ (source filings retrieved 2026-09-08).
> **Licence:** CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/ — reuse and redistribution are permitted with attribution to Municorn.us and a link to this URL.
> **Caveat that must travel with these figures:** "Water loss" is at least three different quantities depending on the jurisdiction, and nothing here supports a comparison between states.

Indiana Code 8-1-30.8 requires an annual water loss audit from every metered community water system, validated by a certified third party and filed with the Indiana Finance Authority in even-numbered years.

Senate Enrolled Act 4 of 2019 created Indiana Code 8-1-30.8. A community water system that supplies water to its users through meters completes a water loss audit every year.

## When it is filed, and when it is validated

The audit is annual. The filing to the Indiana Finance Authority is biennial: validated water loss audits are due to the IFA on August 1 of each even-numbered year: August 1, 2024, and August 1, 2026. The validation is performed by a certified third-party water audit validator.

Hold on to that when reading anything about Indiana. The published record is biennial, so it cannot carry a year-over-year series, and a gap between two published years is the statute and not a lapse.

## What the state publishes

The IFA compiles the audits it receives into a biennial report to the General Assembly, and publishes the compiled dataset as Appendix B of that report.

The audit year is not stated anywhere inside the workbooks. Each file is named for the report, and each report says in its own prose which calendar year it summarizes, so the 2024 report covers 2023. Appendix B is also not everything the IFA received: it carries 401 rows against a stated 418 for 2021, and 472 against 473 for 2019. The IFA marks the filings it excluded from its own state-wide figures with an asterisk on the utility name, and that marking is complete in one report of three.

Absence of a mark is unknown, and this site says so rather than reading it as inclusion. [Our sources page](/data/sources/) carries the detail.

_Municorn.us · https://municorn.us/data/indiana-water-loss-audit-requirement/ · CC BY 4.0 https://creativecommons.org/licenses/by/4.0/ · source filings retrieved 2026-09-08_

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