M&I 2002 Sch B-7 F.Z06.XLS

9/25/2003

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

O&M

& Corps Project Use

Component/Facility Expense Energy Costs Tot

1/

Storage

Black Butte O&M COE 1b/ 5/ 95,782.11 American River (0353) 7,603.53 

Columbia-Mowry System 1b/ 12,972.91 Clear Creek Tunnel (0416) 2,128.62 Delta Cross Channel (0863) 5/ (1,211.96) Folsom D&R (0353) 60,767.82 Folsom Pipeline (0353) 281,638.98 2Folsom PP (0353) 33,711.01 426.08 Friant D&R (1785) 1b/ 5/ 199,917.43 410.85 2Gianelli, WR PGP (0805) 3/ 545,785.13 764,707.08 1,3

Regeneration Credit (338,533.94) (3

San Felipe Unit (164,810.74) (230,918.60) (3

ClairHill, CA Whiskeytown Dam (0416) 41,709.33 Nimbus D&R (0353) 13,370.18 San Joaquin River 18,715.04 Sacramento River (0725) 49,845.61 Shasta D&R (1741) 513,421.11 7,883.42 5Sisk, BF San Luis Dam (0805) 384,000.87 3Spring Creek Tunnel (0416) 3.41 Trinity D&R (0416) 11,693.12 

Total Storage 2,107,043.52 203,974.89 2,3

Conveyance

Folsom South Canal 436,881.10 4

Conveyance Adjustment

Arroyo Pasajero (0805) 5/ 43,004.46 
M&I 2002 Sch B-7 F.Z06.XLS 

9/25/2003 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

O&M

& Corps Project Use

Component/Facility Expense Energy Costs Tot

1/

Direct Costs (Pumping & Other)

Contra Costa PP (Contra Costa WD) (0863) 413,074.52 4Cross Valley Canal Contractors ( State Delta PP & Dos Amigos PP)

County of Fresno 328.76 

County of Tulare 722.18 

P.V. PP (City of Coalinga) (0805) 4,924.85 

San Benito County WD

Gianelli, WR PGP 3/ 3,187.44 4,465.97 Pacheco PP 4/ 4,986.75 

San Luis Relift PP (City of Coalinga) (0805) 287.36 

San Luis WD - SLDMWA Offset

San Luis WD - DMC (109.64) San Luis WD - SLC (3.91) 

Santa Clara Valley WD

Santa Clara Valey WD - SLDMWA Offset 1,103,497.93 1,1Coyote PP (805) 24,620.17 Gianelli, WR PGP 3/ 161,623.30 226,452.63 3Pacheco PP (0805) 4/ 252,859.74 2

Westlands WD Relifts (0805) 142.41 14,864.01 Wintu PP (Bella Vista WD) (0725) 19,073.00 

Total Direct Costs (Pumping & Other) 164,953.15 2,070,044.33 2,2Sub Total 2,751,882.22 2,274,019.22 5,0

Water Marketing 1/ 5/ 1,126,660.73 1,1

Total Costs to be Allocated 3,878,542.95 2,274,019.22 6,1

Direct Billed

 Conveyance

Arroyo Pasajero (0805) 75.26 

Delta Mendota Canal (0863) 4,824.68 Friant Kern Canal (1785) 306.10 Little Panoche Creek Det Dam (0805) 31.55 Los Banos Creek Det Dam (0805) (7.15) Red Bluff Dam (0725) 1b/ 4,018.03 San Luis Canal (0805) 4,563.54 San Luis Canal Turnouts (0805) 1.03 Stoney Creek CHO (0725) 26,400.86 Tehama-Colusa Canal (0725) 167.35 Tehama-Colusa Fish Fac (0725) 30.26 Toyon Pipeline (1741) 1b/ 24,601.76 16,828.33 

Total Conveyance 65,013.27 16,828.33 

 Conveyance Pumping

Dos Amigos PP (0805) (42.53) 19,497.59 O'Neill PGP (0805) 638.76 92,594.88 

Regeneration Credit (7,120.97) 

Tracy Pumping Plant (0863) 74.00 574,493.15 5

State-Delta PP 

Total Conveyance Pumping 670.23 679,464.65 6

 Direct Pumping

Contra Loma (0863) 1b/ 1,629.89 Total Costs to be Direct Billed 65,683.50 697,922.87 7

Grand Total 3,944,226.45 2,971,942.08 6,9
M&I 2002 Sch B-7 F.Z06.XLS

9/25/2003

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2002

M&I Revenue per Schedule (w/o VPs) 18,699,668.67CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 ( Difference between WDRs @9/30 & 11/26) c (1,096,824.85)CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 (Contractor's respose to WDR report) c (1,382,623.56)CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 (Ref: FY 2002 705 Revenue Recon) c (3,346.30)

PY Rev. Adj. recorded in FFS in CY but recorded in Ratesetting in PY c/ 7,822,124.70

CY Voluntary Payments recorded in FFS and Ratesetting in CY (Contra Costa WD 1,151,413.08CY Voluntary Payments recorded in Ratesetting in CY but recorded in FFS in PY (Contra Costa WD (65,270.00)Prior Year Voluntary Payments included in FFS and Ratesetting in CY c 472,239.44PY Voluntary Payments recorded in FFS in CY, but recorded in Ratesetting in PY c 1,327,568.84PY Refunds and transfers recorded in FFS in CY, but recorded in Ratesetting in PY c (94,444.66)Contra Costa WD, Current Year $2.50 administrative charge applied to

capital repayment ($2.50 * 82,662 a/f) 206,655.00

Contra Costa WD, FY 2003 VP recorded in FFS in 2002 40,981.00City of Huron - 2001 PY adjustmnent correction (1,591.00)

Waterfowl Conservation (CA state Fish & Game) - '01 rev included in ratesetting in CY but recorded in F/S in '0 (72.64)PY Contract Admin. Fees not included in revenue schedule (B-2 1,200.00Conveyance Income - Delta Mendota 712,516.28

M&I Revenues Per F/S (Sch. 21) 27,790,194.00

Excess of Income Over Expense at 9/30/01 (2001 Accounting) (210,705,317.82)FY 2002 Activity per Ratesetting: O & M Expense 6,152,562.17Net change from F/S Costs 1/

Other Adjustments to Expense 1b/ (6,441,814.63)Total O&M Expense (289,252.46)Current Year Interest on Investment recorded in F/S 33,068,246.00

32,778,993.54

(4,988,799.54)

Total Costs to to be Direct Billed (763,606.37)Total Current Year Result per F/S (Sch. 20) (5,752,405.91)
M&I 2002 Sch B-7 F.Z06.XLS 

9/25/2003 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2002 (Continued

Incorporated into Water Ratesetting in Prior Years but not in F/S 

Revenue:

FY 2001 adjustments included in 2001 accounting but not included in F/S as of 9/30/01 (137,773.83)

FY 2001 and PY adjustments included in ratesetting in 2001 acctg but not in F/S as of 9/30/01 (6,628,469.13)City of Huron - PY adjustment moved to Westlands WD in FY 2002 1,591.00

SMUD w/o Delta - FY 2001 adjustment included in 2001 accounting but not in F/S as of 9/30/01 (2,264.08)Santa Clara Valley WD - PY adjustment (14,048 a/f) not in F/S (included in ratesetting in 2000 acctg) (1,333,857.60)

San Luis WD (DMC) - FY 2000 adjustment (3 a/f) not inFFS (59.25)

Water Fowl Conservation - CA State Fish & Games, FY 2001 revenues not included in ratesetting 72.64

(8,100,760.25)

Expense:

PEIS capitalized

 FY 1992 through FY 1998 (see 99MFB8AE.Z03) (2,206,215.99) Adjustment to F/S in FY 1999 (see 1999 F/S Sch. 26) 2,134,366.00

(71,849.99)

PEIS not capitalized Cost through 10/92 33,490.33 FY 1993 cost 3,753.00

37,243.33

Friant D&R , Drum Gates capitalized through FY 2001 (744,174.20)Tracy PP, upgrade SCDA System capitalized (FY 1999) (6,214.00)

Trinity Water Quality Monitor cost for 1999 - 2001 (Non-Reimbursable) (56,913.20)

FY 1993 Adjustment ( see FY 1995 M&I and IRR Water Rates Book) 1,670.11

Friant Water Authority Offset erroneously recorded in Schs 22 & 25 (FY1999 & 2000) (1,394.15)Dos Amigos PP adjustment to F/S (6,676.74)O'Neill Dam prior year adjustment not included in Schs 22 & 25 (185.66)Shasta D&R (Coleman Fish Hatchery) recorded in F/S twice (548,119.97)

Conversion from Capital to O&M (CFO adj) not included in ratesetting (8,690,589.68)Provision for Replacement credit included in ratesetting in 2001 accounting (277,796.85)

(10,330,394.34)

FY 2001Voluntary Payments included in ratesetting, but not in F/S

Contra Cost WD ( 708,651.76 + 373,817.60) (1,082,469.36)Sacramento County WA (40,540.58)City of Roseville (CFO/PFR adj) (196,556.41)

(1,319,566.35)

Contra Costa WD, FY 2001 adm. Charge not in F/S (8,002.50)

Contra Costa WD, FY 2002 VP included in F/S 65,270.00

FY 2001 Refunds & Transfers included in ratesetting, but not in F/S 94,444.66Provison for Replacement costs not recorded in Sch.22 (FY1998 thru 2000) 33,966.00Interest Adjutments:

FY 2000 Interest adjustment to F/S - Lindsay Strathmore ID (188.00)

FY 1997 interest adjutment to F/S - Contra Costa WD's int not included in ratesetting (179,495.00)

FY 2001 Interest adjustment to F/S 1,392,417.87Sacramento County WA - adjustment to reduce interest inadvertently calculated (113,508.00)

1,099,226.87

PUE Costs

Direct Billed for FY's 1998 through 2001 (1,592,766.77)

Adjustment to F/S (FY 1998 & 2000) (437,910.76)

(2,030,677.53)

Conveyance Income

Tehama Colusa - FY 1999 148.58

Delta Mendota - FY's 1999 through 2001 1,600,649.41

1,600,797.99

Stockton East WD - Rate adj for 10/95 - 9/97 included in ratesetting in 2001acctg but not in F/S 280,673.78Equity Adjustment for FY 2001 multipurpose allocation for CFO Statement 2,502,952.41Prior Year Contract Admin. Fees 2,000.00

Warren Act Contractor Revenue 1,023,053.92

(15,121,622.00)

Cumulative Recorded Excess of Income Over Expense at 9/30/2002 per F/S (Sch. 12) (231,579,345.73)
M&I 2002 Sch B-7 F.Z06.XLS

9/25/2003

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2002 (Continued

Transactions Incorporated into Water Rates but not in F/S at 9/30/2002

Revenue:

CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 ( Difference between WDR's @9/30 & 11/26) c/ 1,096,824.85CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 (Contractor's respose to WDR report) c/ 1,382,623.56CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 (Ref: FY 2002 705 Revenue Recon) c/ 3,346.30

PY adj included in ratesetting in PY, but not recorded in FFS as of 9/30/02  Del Puerto WD - FY 2001 adj ( Unused 2 a/f * $29.14) 58.28

 San Luis WD (DMC) - FY 2000 adj 3 a/f not in FFS 59.25 San Luis WD (DMC) - FY 2001 rate adj not in FFS (104 a/f * (-19.75 + 15.00) (494.00)

 San Luis WD (SLC) - FY 2001 rate change not in FFS 1.88

(374.59)

Expense:

PEIS capitalized FY 1992 through FY 1998 (see 98MFB8AE.Z03) 2,206,215.99 Adjustment to F/S in FY 1999 (see FY 1999 F/S Sch. 26) (2,134,366.00)

71,849.99

PEIS not capitalized Costs through Oct. 31, 1992 (33,490.33) FY 1993 costs (3,753.00)

(37,243.33)

Friant Dam & Reservoir, Drum Gates capitalized ( Thru FY 2001 - 744,174.20, FY 2002 - 810.10) 744,984.30Tracy PP, Upgrade SCDA System capitalized ( 1999) 6,214.00

Non-Reimbursable Expense

 Trinity Water Quality Monitor - Thru 2001 - 56,913.20, FY 2002 - 19,340.08 76,253.28FY 1993 adjustment ( see FY 1995 M&I & IRR Rates Books) (1,670.11)

Shasta D&R (Coleman Fish Hatchery) recorded in F/S twice 548,119.97

Equity Adjustment for FY 2001 multipurpose allocation for CFO Statement (2,502,952.41)Dos Amigos PP adjustment to F/S (387.41)O'Neill Dam - FY 1998 adjustment not included in Schs 22 & 25 (see FY 1999 F/S) 185.66Conversion from Capital to O&M not included in ratesetting b/ 2,207,625.45Provision for Replacement credit included in ratesetting in 2001and 2002 (277,796.85-114,194.26) 163,602.59Arroyo Pasajero (0805) CY Conveyance Expense not included in 2002 accounting 6,938.84

SLDMWA Offsets transferred from IRR (Sch 19) - Santa Clara Valley WD, San Luis WD (DMC & SLC) (1,103,384.38)

CY Voluntary Payment included in Ratesetting in CY, but will be recorded in FFS in FY 2003 c/ 1,015,819.00CY O&M Surplus applied to water charges and refund recorded in ratesetting but will be recorded in FFS in 2003 (62,311.63)Contra Costa WD, FY 2003 VP recorded in FFS in 2002 (40,981.00)Provision for Replacement Costs for FYs 1998 - 2000 not recorded in Sch. 22 (11,322 * 3) (33,966.00)Interest Adjustments:

FY 2002 interest adjustment to F/S (SX#: 030320TB034) (225,580.67)

FY 1997 Interest for Contra Costa WD not included in ratesetting a/ 179,495.00Sacramento County WA, FY 97 interest included in FY 97 and removed in FY '00 ( SX#: 030320TB039 113,508.00

PUE Costs 

FY 1998 Direct Billed 99,125.32

FY 1999 Direct Billed 430,720.81

FY 2000 Direct Billed 473,440.66

FY 2001 Direct Billed 589,479.98FY 2002 Direct Billed 763,606.37Adjustment to be recorded in F/S for FY's 1998 - 2000 (See 98MFB8AE.Z02) 437,910.76

2,794,283.90

Conveyance Income 

Tehama Colusa - FY 1999 (148.58) (148.58)

Delta-Mendota - FY '99 ( 6,279,643.76), FY '00 ( -5,282,617.16), FY '01 (603,622.81) & '02 (712,516.28) (2,313,165.69)

(2,313,314.27)

Warren Act Contractor Revenue thru FY 2002 (1,678,958.00)Contract Administrative Fees (3,200.00)

2,407,350.88

(229,171,994.85)

Adjustment due to rounding on interest adjustment to F/S (1.74) Reconstructed Excess of Income Over Expense at 9/30/2002 (229,171,996.59) 
M&I 2002 Sch B-7 F.Z06.XLS 

9/25/2003 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2002 (Continued

a/ 31,372.00 (Contra Costa Canal) + 77,682.00 (Contra Loma D&R) + 70,436.00 ( Contra Costa New Facility) = 179,495.00b/ Costs converted from Capital to O&M

Storage

Trinity River Division (0416) 806,473.26

Carriage

Sacramento River Division (0725) 20,989.00Delta Division (0863) 17,414.15

38,403.15

Water Marketing

Miscellaneous Projects (0214) 0.00Trinity River Division (0416) 294,144.95Sacramento River Division (0725) 176,541.27Delta Division (0863) 2,621,069.29San Felipe Division (0921) 383,218.55

3,474,974.06

 Subtotal 4,319,850.47

Less: Adjustment included in 2001 accounting (Ref: 2003 M&I Water Rates, Sch B-1A (2,112,225.02)

2,207,625.45

c/ RECONCILIATION OF INCOME TO FINANCIAL STATEMENT AT 9/30/2002 

CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 ( Difference between WDR's @9/30 & 11/26)

Broadview WD 43,925.08City of Shasta Lake 6,732.51

Contra Costa WD 130,165.00

Contra Costa WD ($2.50 admin fees) 9,297.50

Contra Costa WD (Non-Project Water) 5,137.72County of Tulare 2,572.00Dept of VA 961.41

El Dorado ID (Folsom D&R) 62,437.96

El Dorado ID (Sly Park) 156,000.00Santa Clara Valley WD 679,518.60Stoney Creek WD 77.07

1,096,824.85

CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 (Contractor's respose to WDR report)

City of Shasta Lake (-307 a/f * $21.93) (6,732.51)

El Dorado ID - Folsom D&R (222 a/f * $21.71) 4,819.62

El Dorado ID - Sly Park ( 1,004 a/f * $15.00) 15,060.00

Lake California P.O.A. ( 200 a/f * $9) 1,800.00

Panoche WD - DMC (3 a/f * $36.49) 109.47Santa Clara Valley WD ( I/B - 15,893 a/f * $45.71, O/B - 15,893 a/f * $43.00) 1,409,868.03

Shasta County #25 ( -290 a/f * $9.00) (2,610.00)

Stockton-East WD (-1,545 a/f * $25.69) (39,691.05)

1,382,623.56
M&I 2002 Sch B-7 F.Z06.XLS

9/25/2003

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

c/ RECONCILIATION OF INCOME TO FINANCIAL STATEMENT AT 9/30/2002 (Continued) 

CY Rev recorded in Ratesetting in CY but will be recorded in FFS in '03 (Ref: FY 2002 705 Revenue Recon)

City of Redding - SCC (Transportation rate change) 3,348.54

City of Redding - Shasta D&R (Transportation rate change) 18.00

City of Redding - Sac Riv ( City counsil Dir of Pub Wrks, Rate change) (3,826.74)

Sacramento Suburban WD (Rate change) (3,359.00)

San Luis WD - SLC ( Rate change) 464.75

Panoche WD - DMC ( Rate change) 6.33

Panoche WD - SLC (Rate change) 1.82

(3,346.30)

CY Voluntary Payments recorded in Ratesetting in CY but will be recorded in FFS in 2003

City of Redding - Sacramento River 18,152.63Contra Cost WD (SX#: 030320CS038) 521,737.50

Contra Cost WD (SX#: 030320CS005) 333,037.50Santa Clara Valley WD (transferred from 2001 Irr VP, SX#: 030320MR002) 141,974.03

Shafter-Wasco ID 917.34

1,015,819.00

CY O&M Surplus applied to water charges and refund recorded in Ratesetting in CY but will be recorded in FFS in 2003

Arvin-Edison WSD - 2002 water charges (SX#: 030320MA004) (9,416.93)City of Shasta Lake - refund (SX#: 030320MA002) (21,100.97)City of Orange Cove - 2002 water charges (SX#: 030320MA005) (1,643.58)Del Puerto WD - refund (SX#: 030320MA004) (28.10)El Dorado ID - Sly Park - water charges (SX#: 030320MA003, 030320MA006) (29,256.88)Fresno County WW#18 - 2002 water charges (SX#: 030320MA005) (865.17)

(62,311.63)

Prior Year Adjustments recorded in FFS in CY, but recorded in Ratesetting in PY (See 02M&I PY Adjustments.Z06.xls & M&I 2001 Sch B-2 F.Z05.xls)

Bella Vista WD (2001 adj) 1,785.90

Broadview WD ( 2001 adj -3 a/f *$36.60) 109.80City of Coalinga (25,499.64)

City of Huron (2001 adj) (68.82)

City of Roseville (2001 adj) 16,758.00

Contra Costa WD ( 2001 adj. 114,659.82 + 5,523.00) 120,182.82Corning WD (2001 adj) 1,296.80

Del Puerto WD 7.80

Delano-Earlimart ID (2001 adj) 51.46

Dunnigan WD (2001 adj) 277.45

El Dorado ID (Folsom D&R) (2001 adj. 33,194.59 + 5,666.18) 38,860.77El Dorado ID (Sly Park) (2001 adj.) 67,125.00Foresthill PUD (2001 adj) 3,145.00

Northridge WD (2001 adj) (125,835.36)

Panoche WD - DMC (2001 adj 7a/f *$36.49+ 2 a/f *$38.60) 332.63

Panoche WD - SLC (2001 adj) 206.62Plainview WD (2001 adj) 1,919.52Sacramento County WA (2001 adj) 824.56San Juan WD (2001 adj. 10,247.05+1,843.14) 12,090.19

San Luis WD - DMC (2001 adj) (43.82)

San Luis WD - SLC (2001 adj 34 a/f * $67.61)) (2,298.74)

Santa Clara Valley WD ( 1999 transfer from Irr, 14,048a/f * $94.95) 1,333,857.60

Santa Clara Valley WD ( 2000 transfer from Irr, 24,799 a/f * $94.95) 2,354,665.05Santa Clara Valley WD ( (18,290 a/f +17,738 a/f + 13,929 a/f -1,431 a/f) * $88.71) 4,304,741.46Shasta CWA (-3,411 -270.00) (3,681.00)

Shasta County #25 (2001 adj) (126.00)SMUD w/o Delta (2001 adj. +2,264.08 -502.32) 1,761.76

Stockton East WD (Rate adj. for 1996-1998) (280,673.78)

Stoney Creek (2001 adj.) 313.28

Westlands WD (2001 adj) 38.39

7,822,124.70
M&I 2002 Sch B-7 F.Z06.XLS 

9/25/2003 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

c/ RECONCILIATION OF INCOME TO FINANCIAL STATEMENT AT 9/30/2002 (Continued) 

Prior Year Voluntary Payments included in FFS and Ratesetting in CY

City of Roseville 140,944.22

Plainview WD 5,268.58San Benito WD - O/B 318,023.60Terra Bella ID 8,003.04

472,239.44

Prior Year Voluntary Payments included in FFS in CY , but included in Ratesetting in PY

City of Roseville (2001) 196,556.40Contra Costa WD (2001 VP moved from advance account) 373,817.60Contra Costa WD (2001 VP ) 708,651.76Contra Costa WD ($2.50 Adm. Charge for 2001) 8,002.50

Sacramento County WA (2001) 40,540.58

1,327,568.84

PY Year Refunds and Transfers included in FFS in CY, but included in Ratesetting in PYRefunds

City of Shasta Lake (5,207.70)

El Dorado ID (Sly Park) (12,241.96)

Fresno County WW#18 (1,329.68)

Plain View WD (1,126.06)San Juan WD (25,411.23)

(45,316.63)

Transfers

Arvin-Edison WSD ( applied to CFO adj.) 13,016.84

Bella Vista WD 22,900.26Broadview WD 197.21

Clear Creek CSD 11,597.22

County of Fresno 1,061.71

County of Tulare 2,234.26El Dorado ID (Sly Park, applied to CFO adj.) (103,667.63)

Terra Bella WD (applied to CFO adj.) 3,532.10

(49,128.03)
M&I 2002 Sch B-7 F.Z06.XLS 

9/25/2003 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 22 & 25 of the 2002 CVP Consolidated Financial Statement (F/S). For certain

facilities, the power costs have been isolated and shown under "Project Use Energy" . FY 2002 O&M Expenses are as follows:

Expenses or Total 

Joint Expense Credits Other Total Expenses to 

Recorded Not Recorded Total Per Adjustments Expenses be Direct Billed 

in F/S Sch 25 in F/S Sch 25 F/S Sch 22 to Expense per Ratesetting per Ratesetting 

a/ b/

Storage 2,599,364.44 (355,754.75) 2,243,609.69 67,408.72 2,311,018.41 Carriage 1,505,424.41 (2,215,027.28) (709,602.87) 4,188,092.27 3,478,489.40 763,606.37 Water Marketing c/ 2,380,659.10 (3,440,312.01) (1,059,652.91) 2,186,313.64 1,126,660.73 

Financial Statement Balance 6,485,447.95 (6,011,094.04) 474,353.91 6,441,814.63 6,916,168.54 763,606.37 

a/ Detail of financial statement expenses or credits in Schedule 22 but not recorded in the Multipurpose Expense Schedule 25.Storage Carriage Water Marketing

Trinity River Div CFO PY adj (355,193.13) Folsom South Canal 436,881.10 Contra Loma Dam 1,629.89Red Bluff Divesion Dam (561.62) Sac River Div CFO PY adj (2,644,399.11) Toyon Pipeline 41,430.09

 Dos Amigos PP (PY Adj.) (6,676.74) Misc Project CFO PY adj (255,378.48) Friant-Kern Canal (PY Adj.) (1,394.15) Trinity River Div CFO PY adj (58,476.12) Red Bluff Divesion Dam 561.62 Sac River Div CFO PY adj (161,852.00)

 Delta Div CFO PY adj 247,203.60 Delta Div CFO PY adj (3,525,320.76) San Felipe Div CFO PY adj 270,451.77

Total (355,754.75) (2,215,027.28) (3,440,312.01)

b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule 22:

Total

Storage:

Black Butte O&M COE moved from Water Marketing 95,782.11Gianelli WR PGP costs moved to Direct Pumping (395,729.33)Columbia-Mowry System moved from Water Marketing 12,972.91Friant Dam Drum Gates capitalized (810.10)Trinity River Div (0416) - CFO Prior Year Adjustment 355,193.13

67,408.72

Carriage:

Contra Loma Dam - Power - moved from Water Marketing 1,629.89Toyon Pipeline moved from Water Marketing 41,430.09Gianelli WR PGP costs moved from Storage 395,729.33Sacramento River Div (0725) CFO Prior Year Adjustment 2,644,399.11Dos Amigos PP - Prior Year adjustment included in prior year 6,676.74Dos Amigos PP - Adjustment to F/S (transfer cost from Irr to M&I) 387.41Frint-Kern Canal - Prior Year adjustment included in prior year 1,394.15Arroyo Pasajero (0805) not included in 2002 accounting (6,938.84)SLDMWA Offsets transferred from Irrigation (Sch 19) 1,103,384.38

4,188,092.27

Water Marketing:

Black Butte O&M COE moved to Storage (95,782.11)Trinity Water Quality Monitor (0416) - Non Reimbursable (19,340.08)Toyon Pipeline moved to Carriage (41,430.09)Contra Loma Dam - Power - moved to Carriage (1,629.89)Columbia-Mowry System moved to Storage (12,972.91)Misc Project (0214) - CFO Prior Year Adjustment 255,378.48Trinity River Div (0416) - CFO Prior Year Adjustment 58,476.12Sacramento River Div (0725) - CFO Prior Year Adjustment 161,852.00San Felipe Div (0863) - CFO Prior Year Adjustment (270,451.77)Delta Div (0863) - CFO Prior Year Adjustment 3,278,117.16Non-Permanent Contractor Revenue (Includes Non-Project Water Revenue) d/ (1,125,903.27)

2,186,313.64

Total 6,441,814.63

c/ Includes General and Administrative Expenses.d/ Non-Project water revenue - Contra Costa WD's revenue related to Los Vaqueros.
M&I 2002 Sch B-7 F.Z06.XLS

9/25/2003

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

Footnotes (continued)3/ Determination of FY 2002 Gianelli, WR Pump Generator "Storage" costs allocated to the San Felipe Unit are as follows:

 San Felipe Unit (Storage)

Direct Pumping Applicable To All Other

Gianelli, WR Pump Generator Storage

Total San Benito Santa Clara Contractors Total

2002 Storage Deliveries (A/F) 116,557 2,254 114,303 269,438 385,995Ratios 0.30197 0.01934 0.98066 0.69803 1.00000Allocated Gianelli,WR Pump Generator Costs (Excludes Regeneration Credit) - 2002:Direct Costs 164,810.74 3,187.44 161,623.30 380,974.39 545,785.13Project Use Costs 230,918.60 4,465.97 226,452.63 533,788.48 764,707.08

Total Allocated Costs 395,729.33 7,653.41 388,075.93 914,762.88 1,310,492.21

4/ Allocation of Pacheco Pumping Plant costs - Allocation is based on same water delivery ratios as shown in 3/ above.

Total San Benito Santa Clara

257,846.49 4,986.75 252,859.74

Note: Storage Expense Allocation

(The following calculations are provided for use on Schedule of CVP Allocated Municipal and Industrial Storage Expense)

San Felipe Unit

Other Direct Pumping

Storage Gianelli, WR All Other

Expense PGP Contractors Total

Allocated Gianelli, WR PGP Costs:

Direct Costs (see 5/ above) 164,810.74 380,974.39 545,785.13

PUE Costs/Excludes Regenerating Credit (see pg 1) 230,918.60 533,788.48 764,707.08

Regeneration Credit (338,533.94) (338,533.94)

Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 395,729.33 (395,729.33)

Sub-total 576,228.94

Allocated Other Storage O&M Expense 523,854.38 1,210,935.10 1,734,789.47

Total Allocable Storage Expense 523,854.38 1,787,164.03 2,311,018.41
M&I 2002 Sch B-7 F.Z06.XLS 

9/25/2003 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 M&I WATER RATES

Footnotes (continued)5/ These costs include the following prior year adjustments.

Storage Adjustment

Delta Cross Channel (0863) - Reversal of an accrual (1,211.96)Black Butte O&M COE 2,074.95Friant D&R (1785) - Labor cost adjustment 35.79

Carriage Adjustment

San Luis Unit (0805) - Arroyo Pasajero - Flood claims (FY 1995) 43,004.46

Water Marketing Adjustment

Misc. Project (0214) - Region's labor cost adjustment 245.33Sacramento River Div (0725) - Willows' labor cost adjustment (900.21)Friant D&R (1785) - Labor cost adjustment (34.06)

Source: 2002 CVP Financial Statement

M&I 2002 Sch B-2 P.Z06.XLS

I:\wtrates\RATES\2004\M&I\[M&I 2002 Sch B-7 F.Z06.XLS]FOOTNOTES