in addition being one of the instruments of the water resources policy the fundamentals concepts and guidelines to be followed should be consistent with those that guided the formulation of the water resources management systems both at the national and state levels especially in terms of decentralisation and participation should the national plan or the state plan be understood as a sum of the river basin plans conceptually the answer is no from this perspective on the top of the tendency for accommodation and transfer of responsibilities and resistances in the implementation of charges for water use there will be a conceptual inconsistency leading to the substitution of an effective decentralisation by a deconcentration of tasks