Water is a limited resource, precious and essential to life. However, it is at the center of many demands and conflicts, making it fragile to external factors as well as to the degradation of ecosystems. Good water management that is integrated and concerted is therefore a necessity, especially at the watershed level. The Upper Comoé sub-basin, located in the southwest of Burkina Faso, has a high potential in water resources which is at the heart of various uses (agricultural, domestic and industrial). The complexity of such management has led to the adoption of the integrated water resources management approach in the area. The objective of our work was to draw up an inventory of the implementation of the IWRM policy in the sub-basin. A methodology based mainly on interviews and observations was adopted to provide information on IWRM, the functioning of water management systems and the implementation of the Water Financial Contribution (WFC) in the study area.