Management, operation and maintenance services of about 1.7 million ha irrigation areas, constructed the scheme by State Hydraulic Works (DSI) were turned over to Water User Association (WUA) in Turkey. The number of the WUAs is 330 in Turkey for 2005. There is therefore an urgent need to study methods of measurement and evaluation of financial performance of WUA in order to improve the financial performance and raise the management level of WUA. This paper proposes 12 financial indicators in order to measure and evaluate the financial performance of WUAs. Based on the results in four irrigation schemes and WUAs in Great Menderes basin, Turkey, the methods of measurement and calculation of financial performance indicators selected, and difference factor value related to each indicator are presented. Several financial performance indicators and difference factor values varied widely 1999 to 2004. Therefore, these financial performance indicators should be carefully evaluated and monitored for financial sustainability of WUAs.
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