IN REPLY 

REFER TO:

United States Department of the Interior

BUREAU OF RECLAMATION 

Mid-Pacific Regional Office

2800 Cottage Way 

Sacramento, California 95825-1898 

July 25, 2003

MP-3400 

FIN-4.00 

«Name» 

«Address» 

«Address1» 

«Address2» 

«Address3» 

Subject: Fiscal Year 2002 Central Valley Project Results of Operations Deficit -- Irrigation 

 Contractors 

Dear Water Contractor: 

We have completed the fiscal year 2002 accounting for irrigation operations, which includes a 

breakdown of results by individual contractor and service area. Included in the accounting are 

the results of our analysis of the interest impact of the adjustment for the Provision for 

Replacement (PFR) expenses. As you know, the PFR principal was already included as a part of 

the Chief Financial Officer (CFO) audit in the fiscal year 2001 accounting. If the PFR interest 

charge analysis results in a credit for contractors who chose to record reclassified costs as an 

annual expense due to the CFO audit, the credit will be included in the net results of operation. 

If the analysis results in a credit for contractors who chose to allocate the reclassified costs over 

a five year period, the credit will be included in the statement of accumulated results as of 

September 30, 2002. 

The net results of operations applicable to your contract(s) for fiscal year 2002 is an operation 

and maintenance deficit in the amount of $ «Amount». This includes qualified voluntary 

payment(s) made during fiscal year 2002, if any. 

The accumulated results through fiscal year 2001 are currently being updated to include the 

fiscal year 2002 results of operations. This process includes computing interest on fiscal year 

2002 and earlier interest bearing deficits, as applicable. We anticipate providing you with your 

fiscal year 2002 statement in October 2003. 
Subject: Fiscal Year 2002 Central Valley Project Results of Operations Deficit – Irrigation 

 Contractors 

2

If you have any questions, or wish to pay off the above operating deficit and accrued interest, 

please contact Ms. Maureen Reynoso at 916-978-5374, Ms. Linda Bringle at 916-978-5391 or 

either person at TDD 916-978-5608. 

Sincerely, 

Lawrence J. Bauman 

Manager, Ratesetting Services 

Business Resources Center 
Name Address Address1 Address2 Address3 Amount 

Rag Gulch 

Water 

District 

Attn: Mr. Steven 

Dalke 

1820 21st

Street 

 Bakersfield, 

CA 93301 

36,172.99 

Pacheco 

Water 

District - 

DMC 

Attn: Mr. Chase 

Hurley 

52027 West 

Althea 

Avenue 

 Firebaugh, 

CA 93622 

37.84 

Ms. 

Mardella 

Hughes 

c/o Jeromey 

Hughes 

466 Chaffin 

Avenue 

 Kerman, CA 

93630 

145.85 

Reclamation 

District 

No. 1606 

Attn: Mr. Rick 

Yribarren 

P.O. Box 

757 

 San Joaquin, 

CA 93660-

0757 

1,498.33 

Lewis Creek 

Water 

District 

Attn: Mr. Dennis 

Keller 

P.O. Box 

249 

 Lindsay CA 

93247 

1,725.32 

AndersonCottonwood 

Irrigation 

District 

Attn: Mr. Dee 

Swearingen 

2810 Silver 

Street 

 Anderson, CA 

96007 

18,159.92 

Board of 

Directors 

Driscoll 

Strawberry 

Associates, Inc. 

345 Hemsted 

Drive #B 

 Redding CA 

96002-0910 

110.11 

Mr. Hal 

Gjermann 

H. Gjermann 20 Lotus 

Court 

 Red Bluff, 

CA 96080 

36.70 

Leviathan, 

Inc. 

Attn: Mr. Burt 

Owens 

P.O. Box 

728 

 Red Bluff, 

CA 96080 

3,165.78 

Mr. Arthur 

Andreotti 

C/o H & A 

Andreotti 

P.O. Box 

298 

 Colusa, CA 

95932-0298 

2,062.29 

Mr. Jack 

Baber, et 

al 

 736 11th

Street 

 Colusa, CA 

95932 

5,780.98 

Mr. Fred 

Cannell 

F. Cannell, et 

al. 

4977 

Highway 45 

 Colusa, CA 

95932 

1,926.99 

Conway 

Conservancy 

Group 

Attn: Ms. Regina 

Cherovsky 

45332 

County Road 

#25 

 Woodland, CA 

95776 

10,745.72 

Mr. Olive 

P. Davis, 

et al 

c/o Davis 

Ranches 

P.O. Box 

235 

 Colusa, CA 

95932 

46,183.46 

Ms. Marlene 

Elliott/Mr. 

Denton 

Hradecky 

(Formerly Ms. 

Mildred Ramos) 

P.O. Box 

474 

 Corning, 

CA 96021-

0474 

27.53 

Ms. Sibley 

Fedora 

c/o Fedora Farms 11534 

Mawson Road 

 Meridian, CA 

95957 

183.52 

Mr. Emile 

Furlan, et 

us 

 22122 

Karnak Road 

 Knights 

Landing, CA 

95645 

1,238.78 

GlennColusa 

Irrigation 

District 

Attn: Mr. Dennis 

Michum 

P.O. Box 

150 

 Willows, CA 

95988-0150 

1,336,141.91 

Mr. Joseph 

T. Griffin 

c/o Mr. Roy 

Moresco, Inc. 

P.O. Box 

2393 

 Turlock, CA 

95381 

7,389.25 

Ms. Judith 

A. Hale & 

Ms. Alice 

Marks 

C/o Lemos Ranch 638 Dale 

Avenue 

 Yuba City, 

CA 95993 

255.14 

Mr. Robert 

A. Dorris 

c/o Hershey Land 

Company 

16 Toyon 

Drive 

 Woodland, CA 

95695 

1,869.50 

Hiatt 

Family 

Trust 

Attn: Ms. 

Patricia T. 

Hiatt 

1515 Shasta 

Drive, Apt. 

#4328 

 Davis, CA 

95616 

6,882.12 

Ms. 

Mariette B. 

Hollins 

c/o Mr. Larry 

Fitch 

1543 Dave 

Place 

 Yuba City, 

CA 95993 

1,532.42 

Mr. Rudy 

Howald 

c/o Howald 

Farms, Inc. 

14877 

Howald 

Drive 

 Woodland, CA 

95695 

2,451.42 
Name Address Address1 Address2 Address3 Amount 

Ms. Dorothy 

L. Leiser 

 1653 

Capistrano 

Avenue 

 Berkeley, CA 

94707 

220.23 

M. C. M. 

Properties 

c/o Mr. Ralph 

Bulkey 

5001 Ensley 

Road 

 Knights 

Landing, CA 

95645 

5,582.21 

Maxwell 

Irrigation 

District 

Attn: Ms. Debbie 

Bell 

P.O. Box 

217 

 Maxwell, CA 

95955-0217 

12,488.76 

Meridian 

Farms Water 

Company 

Attn: Mr. Harold 

Webster 

P.O. Box 

187 

 Meridian, CA 

95957-0308 

81,489.09 

Natomas 

Central MWC 

Attn: Mr. Peter 

Hughes 

2601 West 

Elkhorn 

Boulevard 

 Rio Linda, 

CA 95673 

403,455.33 

A & R Farms 

(formerly 

Odysseus 

Farms) 

Attention: Mr. 

Rick Nannen 

P.O. Box 

444 

 Colusa, CA 

95932 

811.63 

Oji 

Brothers 

Farm, Inc. 

Attn: Mr. John 

Oji 

8547 

Sawtelle 

Avenue 

 Yuba City, 

CA 95991 

10,526.95 

Pleasant 

GroveVerona MWC 

Attn: Mr. Brett 

Scheidel 

1510 West 

Catlett 

Road 

 Sacramento, 

CA 95817 

21,793.39 

PrincetonCodoraGlenn 

Irrigation 

District 

Attn: Mr. Lance 

Boyd 

P.O. Box 98 Princeton, 

CA 95970-

0098 

160,294.97 

Provident 

Irrigation 

District 

Attn: Mr. Lance 

Boyd 

258 South 

Butte 

Street 

 Willows, CA 

95988 

25,223.68 

Reclamation 

District 

No. 108 

Attn: Mr. Luther 

Hintz 

P.O. Box 50 Grimes, CA 

95950-0050 

413,038.46 

Board of 

Directors 

Reclamation 

District No. 

1004 

134 5th

Street 

 Colusa, CA 

95932 

88,115.62 

Mr. Laverne 

C. Reische 

 3207 North 

Meridian 

Road 

 Meridian, CA 

95957 

137.64 

Mr. John 

Reynen 

Reynen, Bardis & 

Winn 

9848 

Business 

Park Drive 

 Sacramento, 

CA 95827-

1714 

18,352.32 

Mr. Henry 

D. Richter, 

Jr. 

C/o Richter 

Brothers, Inc. 

22474 

Karnak Rd. 

 Knights 

Landing, CA 

95645 

4,542.20 

River 

Garden 

Farms 

Company 

C/o Mr. Brent 

Conley 

41758 

County Road 

#112 

 Knights 

Landing, CA 

95645 

4,588.08 

Roberts 

Ditch 

Irrigation 

Company, 

Inc 

Attn: Ms. Gail 

Beduhn 

736 Market 

Street 

 Colusa, CA 

95932-0277 

5,505.70 

Carter 

Mutual 

Water 

Company 

Attn: Ms. Jane 

F. Carter 

(Formerly 

Sartain 

Mutual 

Water 

Company) 

4746 River 

Road 

Colusa, CA 

95932-4200 

5,553.94 

Mr. Charles 

Seaver 

 P.O. Box 

509 

 Colusa, CA 

95932 

339.52 

Mr. Javed & 

Amna 

Siddiqui 

 7901 Indian 

Creek Drive 

 Orangevale, 

CA 95662 

1,835.23 

Mr. Fred 

Cannell 

C/o Stegeman 

Station Ranch, 

Inc. 

4977 

Highway 45 

 Colusa, CA 

95932 

2,982.25 
Name Address Address1 Address2 Address3 Amount 

Sutter 

Mutual 

Water 

Company 

Attn: Mr. Max 

Sakato 

PO Box 128 Robbins, CA 

95676-0128 

1,279,548.69 

Swinford 

Tract 

Irrigation 

Company 

Attn: Ms. Sue 

Mehrhoff 

P.O. Box 

7321 

 Mammoth 

Lakes, CA 

93546-7321 

367.05 

Mr. James 

Tarke 

c/o J. Tarke, et 

al. 

3540 West 

Butte Road 

 Sutter, CA 

95982 

9,176.16 

Tisdale 

Irrigation 

& Drainage 

Company 

Attn: Chris 

Capaul 

P.O. Box 

309 

 Meridian, CA 

95957-0309 

19,646.16 

Mr. Masaru 

Wakida, et 

ux 

c/o Tomio Wakida 821 Mariner 

Way 

 Yuba City, 

CA 95991 

2,523.44 

Wakida M & 

L Farms 

Attn: Mr. Mike 

Leathers 

1540 39th

Street 

 Sacramento, 

CA 95816 

1,238.78 

Ms. Joyce 

M. Wells 

C/o Mr. Lucius 

Fitch 

243 East 

Clay Street 

 Colusa, CA 

95932 

2,358.27