 Irrigation Management Transfer to Water Users Associations (WUAs), formally started in the mid-1980s, is still an ongoing process showing positive signs with irrigation systems in 127,749 ha (46% of total irrigated land in the country), being managed by 41,329 users (57% of all users).However, the transfer process and the performance of WUAs are still far from ideal.While WUAs show a significant increase in cost recovery, especially when compared to low values in areas under state management, a high subsidy from the government still contributes to cover operation and maintenance costs in their systems.