This has involved setting new institutions such as basin agencies, giving WUAs managing capacity to administer both capital assets and water resources, and transferring the financial responsibility of running districts and collecting charges to the WUAs. Research has shown that between 1990 and 1996 government water subsidies and tariff deficit had gone down to 15% and 13% respectively, from 35% and 26%. By 1996, 372 WUAs had been formed to control water delivery to nearly 3 million ha. During this time water prices increased by 45-180% and government operation and maintenance (O&M) subsidies had been removed, but some researchers claim that O&M charges are too low (equivalent to 2-7% of the gross product), and that maintenance may be suboptimal in many cases.