This research is based on the fact that many rivers in East Kalimantan are complained to be polluted by coal mining activities even though many rules to protect surface waters are in place and obeyed. To explain why it is happened, an audit is conducted to the regulations and to the implementation of the regulations. Desk audit is carried out to assess whether the regulations about waste assimilative capacity and effluent limitation that are currently endorsed are appropriate or not compared to the TMDL concept. The audit of implementation is carried out to assess whether the regulations are applied thoroughly or not. The results is that the technical regulations to determine the class of water and to allocation waste load are absent.Therefore, many regulations related the water quality based effluent limitation are not implemented properly. Most of effluent limitation refer directly to the national or provincial standards that are usually less stringent than the water quality based standard of the local rivers or small rivers. The case study in Loa Haur River obtains that the waste assimilative capacity of the river is 33.696 ton of TSS/day. The WAC that is allocated to 6 (six) coal mining in the sub basin of Loa Haur is 5 ton/day. The allocation is based on their production capacity. The results of water quality based effluent limitation of coal mining companies in the Loa Haur sub basin is 0.17 ton TSS/day or its concentration of 114.63 mg/L.Keywords: Audit, implementation, polluted coal mining
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