Adelaide
14.1 Adjustment and forfeiture of groundwater allocation

The volume reported as forfeiture (25,832 ML), is the volume of groundwater allocated but not abstracted by the end of the 2010–11 year that licensees were not permitted to carryover to the next year, according to the carryover rules detailed in the relevant water allocation plans.

For more information on this groundwater liability see line item 6.1 Groundwater allocation remaining.

Bureau of Meteorology.

Bureau of Meteorology.

The volume of water forfeited at the end of the 2010–11 year was calculated based on the the volume of water available for abstraction under the groundwater liability, the volume of water abstracted under the groundwater liability and the volume of allocated groundwater permitted to be carried over. This calculation is summarised in the following table.

Calculation of forfeiture on the groundwater liability in the 2010–11 year

Calculation	Line item	Volume (ML)
Volume available for abstraction (carryover) at the start of the year	6.1 Groundwater allocation remaining (opening balance)	2,857
add  – volume of water made available for abstraction during the year (announcement)	22.1 Groundwater allocation announcement	41,555
less – volume of water extracted	18.11 Groundwater allocation extraction	15,019
less – volume of water permitted to be carried over to the proceeding year	6.1 Groundwater allocation remaining (closing balance)	3,561
equals	14.1 Adjustment and forfeiture of groundwater allocation	25,832

This approach assumes that all unused allocated water is forfeited.

The uncertainty estimate was not quantified.

This corresponds to the subcategories of line item 28.1 Adjustment and forfeiture of groundwater allocation reported in the 2010 Account. In the 2011 Account, the following changes were made that caused the 2009–10 year value to be restated:

• The presentation of the line items has changed since the 2010 Account: line items 28.1.3.2 Adjustment and forfeiture of groundwater allocation – individual irrigator holder, 28.1.3.3 Adjustment and forfeiture of groundwater allocation – industrial and commercial holder and 28.1.3.5 Adjustment and forfeiture of groundwater allocation – individual holder for stock and domestic were merged into a single line item 14.1 Adjustment and forfeiture of groundwater allocation.
• Change in scope: in the 2011 Account, the groundwater liability reported included recharged water credits, whereas recharged water credits were not reported as a groundwater liability in the 2010 Account.

Restatement of the volume published in the 2010 Account was made as the difference from these changes was material and increased the accuracy of the information provided to the users of the National Water Account. The changes and their respective volumes are detailed in the following table. The restated comparative year is 17,227 ML.

Restatement of comparative year information for line item 14.1 Adjustment and forfeiture of groundwater allocation

2010 Account line item name	Volume at 30 June 2010 reported in 2010 Account (ML)	Value difference due to changes(ML)	Volume at 30 June 2010 reported in 2011 Account (ML)
28.1 Adjustment and forfeiture of groundwater allocation	18,696	(1,496)	17,227