With these changes, farmers are expected to have greater ability to store paddy at home and sell whenever they want (MARD, 2014b). The ISF is collected from farmers on behalf of the irrigation and drainage management companies (IDMC) that manage the upper-level system by water user groups (WUG), which are responsible for administrating the distribution of water to farmers and maintaining the infrastructure below the upper-level system. It was originally collected in the form of paddy production, but from 1995 onwards it has been collected in monetary units.