臺灣農田水利會最基層的組織「水利小組」，最早於 1924年設立在公共埤圳嘉南大圳組合虎尾郡部，初期的名稱為「實行小組合」，目的是為管理分線以下的小給水路及排水路。戰後農田水利協會時期延續實行小組合之名稱，1948 年到1956，年水利委員會時期稱為「實行協會」年後改組的農田水利會則以「水利小組」名稱至今。不論是那個時期的水利小組，其組織組成都是以土地為依歸，區域內的相關人共同組成。其組織包括小組長、班長及組合員，組合員會共同制定規範，這些事務的都必須要受水利會的監督。水利小組的工作內容不同時期、不同地區會有所差異，但內容大同小異。早期以推行輪作、土地改良和調節灌溉用水為主，後期則以小水路新設、改修及配合水利會業務為主。由於水利小組的任務關係，使得小組的組織嚴密，並擁有很強的組織動員能力，因而在 1956年水利會的改組過程中，國民黨就急著想要掌握水利會及水利小組，國民黨蔣中正總裁在 年曾指示：「農會與水利會對基層民眾之影響最大，目前雖已分別設法改進，今後對各該會之組織與工作，仍應特別注意輔導，並於每一年中定期加以檢討藉以加強黨的影響力量。」改組後的水利小組，延續先前「最基層」的特性，同時也融入了「最健全」（最可以組織動員）的性質，變成臺灣農村最緊密的基層組織。

“The Irrigation Group,” the earliest grassroots water resource organization in Taiwan, was established in 1924 in Huwei Section of Chia-Nan Irrigation District. Originally regarded as the smallest practice team, the Group mainly aimed to manage the drainage waterways. After the World War II, the Irrigation Association retained its title from 1948 to 1956. Reorganized in 1956, the Association was again named “The Irrigation Group.” Generally, the organization of a water resource team was based on location and organized by the area people. The staff of a group included a team leader, a squad leader, and group members; they set up rules to regulate themselves. The administration was under the supervision of the Irrigation Group. The work of the irrigation teams differed in places and times though their main functions were the same. In the earlier stage, they focused on promoting crop rotation, improving land condition and regulating water resource; later they concentrated on establishing small waterways and coordinating the work submitted by the Irrigation Associations. Due to their high local mobilizing capacity and strong organization, the Irrigation Group’s importance was recognized by the authority. With the reorganization of the Irrigation Association in 1956, KMT was eager to put all Irrigation-related associations under its control. Chiang Kai-shek once instructed that “The Farmers’ Association and the Irrigation Association exert a fundamental influence on the public. Although the organization and the work of each association have been updated, it is still necessary to pay special attention to them. Besides, the annual review of these associations is imperative for enhancing the influence of our party.” The Irrigation Group after changing anew remained “the most grassroots organization” and “very well-organized and mobilizing”; they then became the most integrated grassroots organization.