Irrigation is defined as a means of utilizing water resources. In Bali, irrigation management in agriculture is carried out by forming an organization called Subak. One of the characteristics of subak is that its members have the same water source and receive a fair distribution of water from that source. Regulation is very necessary for dividing and distributing irrigation water so that the amount of water given to the land is in accordance with the needs needed by the plant. However, the level provision of water irrigation is still not appropriate for each subak. Thus, it is necessary to evaluate the performance of irrigation networks using MPR analysis. MPR analysis was carried out by measuring the available debit, using a qualitative data analysis approach, and by calculating irrigation water needed, using the average climatological data for the last ten years, from 2012 - 2021, obtain from BMKG Region III Denpasar and data from interview pekaseh. The results of the analysis show that irrigation performance with the good category is dominated by subak in DI Aya, with a distribution of MPR values of 0,77 – 1,19. Meanwhile, the very less category is dominated by subak in DI Gadungan Lambuk, with a distribution MPR values of 0,00 – 0,36. During the dry season, further downstream, the performance irrigation network is getting less and less. In order for irrigation performance to always be in a good category, the irrigation water distribution strategy for subtasks in DAS Ho can be carried out by rotating the distribution of irrigation water. If it doesn’t work, it is necessary to repair the problematic irrigation networks.