IRR 2008 Sch B-6 F.Z12.XLS

9/28/2009

AB 

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense 1/ Energy Cost 1b/ 

ref <Financial Statements> <Meter Costs> 

COSTS TO BE ALLOCATED

Storage

American River $ - 80,830.95 $ 

Black Butte Dam & Reservoir 381,629.21 $ - $ 

Buchanan Reservoir $ - 283,900.86 $ 

Safety, Security, Law Enforcement (SSLE) 1,008,621.34 $ - $ 

Clear Creek Tunnel $ - 17,660.37 $ 

Columbia-Mowry System 1b/ $ 10,847.21 170,144.77 $ 

Delta Cross Channel $ - 52,941.04 $ 

Folsom Dam & Reservoir $ - 456,814.63 $ 

Folsom Pipelines $ - 97,877.56 $ 

Folsom Pumping Plant $ - 326,411.82 $ 

Folsom Complex $ - 688,010.23 $ 

Folsom Garage $ - 86,644.53 $ 

Folsom Plant Maint Draw $ - 302,661.23 $ 

Friant Dam & Reservoir $ - 1,265,947.76 $ 

Gianelli, WR Pumping-Generating Plant 1,199,796.08 $ 1,178,546.80 $ 

 Regenerating Credit $ (1,810,360.29) - $ 

 San Felipe Unit 2/ $ (77,540.67) (14,457.55) $ 

ClairHill, CA Whiskeytown Dam 316,544.68 $ - $ 

Hidden Reservoir $ - 134,573.67 $ 

Highway 49 Flood Repair $ - 1,536,183.97 $ 

Lawsuit Westlands WD vs US 40,644.52 $ - $ 

New Melones Dam & Reservoir 54,577.54 $ (574.46) $ 

Nimbus Dam & Reservoir $ - 770,283.34 $ 

No Hands Bridge Repair $ - 216,671.58 $ 

Reservoir and River Operations 69,552.20 $ - $ 

Sacramento River $ - 374,834.21 $ 

San Joaquin River $ - 148,749.14 $ 

Shasta Dam & Reservoir $ - 1,206,833.08 $ 

 Coleman Fish Hatchery 3,043,087.81 $ 193,710.42 $ 

Sisk, BF San Luis Dam & Reservoir 3,563,623.72 $ - $ 

Spring Creek Tunnel $ - 17.29 $ 

Spring Creek Debris Dam $ - - $ 

Tri-Dam Tulloch Dam & Reservoir 16,637.91 $ - $ 

Trinity Dam & Reservoir $ - 116,267.23 $ 

Total Storage Costs To Be Allocated (Schedule B-5) 18,014,516.72 $ (505,370.98) $ 

Conveyance and Drainage

San Luis Drain Kesterson Reservoir 4/ $ 164,633.49 

Total Conveyance and Drainage Costs To Be Allocated (Schedule B-1) 164,633.49 $ 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008
IRR 2008 Sch B-6 F.Z12.XLS 

9/28/2009 

##

AB 

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense 1/ Energy Cost 1b/ 

ref <Financial Statements> <Meter Costs> 

COSTS TO BE ALLOCATED

Direct Costs (Pumping & Other) 

Corning Canal

Corning WD Canalside Relift - Power - $ 42,023.91 $ 

Proberta WD Canalside Relift - Power - $ 3,749.73 $ 

Cow Creek Unit

 Wintu-Cow Creek PP - Power/Bella Vista WD - $ 74,378.08 $ 

Cross Valley Canal: Dos Amigos PP & State Delta PP 5/

County of Fresno $ 7,997.73 - $ 

County of Tulare $ 8,893.39 - $ 

Hills Valley ID $ 8,917.87 - $ 

Kern-Tulare ID $ 68,453.82 - $ 

Lower Tule River ID - CVC $ 53,435.51 - $ 

Pixley ID $ 53,435.51 - $ 

Rag Gulch ID $ 27,980.22 - $ 

Tri-Valley ID $ 3,045.60 - $ 

Delta Mendota Canal San Luis WD OffsetSan Felipe Unit 

San Benito County WD

 Gianelli, WR PGP 2/ $ 40,123.58 7,481.06 $ 

 Pacheco PP - Power 3/ $ 52,622.83 - $ 

 Santa Clara Valley WD

Santa Clara WD - Offset (5,572.43) $ - $ Coyote PP - Power $ 6,396.32 - $ Gianelli, WR PGP 2/ $ 37,417.09 6,976.49 $ 

 Pacheco PP - Power 3/ $ 49,073.63 - $ 

 San Luis Canal - Fresno

Westlands WD

Pleasant Valley PP - Power and O&M - $ 417,098.02 $ 

 San Luis Relift PP - Power/Pleasant Valley WD - $ 44,181.78 $ 

 San Luis Relift PP - Power/Westlands WD - $ 2,248,116.00 $ 

 Westlands PP $ - - $ 

 Westlands WD - Offset 99,916.65 $ - $ 

 San Luis Canal - Tracy

Panoche WD Canalside Relift - Power - $ 554.70 $ 

San Luis WD Canalside Relift - Power - $ 364,302.88 $ 

Tehama-Colusa Canal

Colusa County WD Canalside Relift - Power - $ 222,333.54 $ 

Dunnigan WD Canalside Relift - Power - $ 2,989.58 $ 

Westside WD/GV WD Canalside Relift - Power - $ - $ 7/ 

Kanawha WD Canalside Relift - Power - $ 13,587.13 $ 

Orland-Artois WD Canalside Relift - Power - $ 57,435.45 $ 

Westside WD Canalside Relift - Power - $ 22,853.41 $ 

Total Direct Costs (Pumping & Other) To Be Allocated (Schedule B-1) 108,801.77 $ 3,931,397.32 $ 

Subtotal $ 3,426,026.35 18,287,951.98 $ 

Water Marketing Allocated to all Contractors (Schedule B-4) 1/ $ - 18,373,364.99 $ 

Total Costs To Be Allocated $ 3,426,026.35 36,661,316.97 $ 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008
IRR 2008 Sch B-6 F.Z12.XLS

9/28/2009

AB 

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense 1/ Energy Cost 1b/ 

ref <Financial Statements> <Meter Costs> 

COSTS TO BE DIRECT BILLED

Conveyance (Direct Billed) 

Arroyo Passajero $ - - $ 

 Corning Canal $ - - $ 

Delta Cross Channel $ - 9,788.96 $ 

Delta-Mendota Canal $ - 70,281.19 $ 

 Friant-Kern Canal $ - (10,170.79) $ 

Litigation Costs Dev - Jnt Use $ - - $ 

 Little Panoche Creek Detention Dam 4,093.73 $ - $ 

 Los Banos Creek Detention Dam 360.41 $ - $ 

Madera Canal $ - (15,752.29) $ 

 O'Neill Forebay & Dam $ - 64,115.41 $ 

 Red Bluff Diversion Dam & PP (713,997.70) $ - $ 

 San Luis Canal $ - 38,425.01 $ 

 San Luis Canal Turnouts $ - 27,336.81 $ 

 Stony Creek CHO $ - 178,810.99 $ 

 Tehama-Colusa Canal $ - 70,893.44 $ 

Total Conveyance Costs To Be Direct Billed (275,814.83) $ - $ 

Conveyance Pumping

Corning Pumping Plant $ 89,256.76 - $ 

 Dos Amigos Pumping Plant & Switchyard 4,265.86 $ 6/ 2,884,999.54 $ 

 O'Neill Pumping-Generating Plant $ 1,127,318.77 - $ 

 Regenerating Credit $ (67,546.71) - $ 

 State Delta PP - In Lieu of Tracy $ 6/ 49,376.69 - $ 

Jones Pumping Plant/Intake & Admin Bldg 18,803.80 $ 9,024,802.47 $ 

 Jones PP Switchyard & Fish Fac Improv Program 1,238,521.40 $ - $ 

Total Conveyance Pumping Costs To Be Direct Billed 1,261,591.06 $ 13,108,207.51 $ 

Direct Pumping

Total Direct Pumping Costs To Be Direct Billed $ 

- 

Total Costs To Be Direct Billed $ 13,108,207.51 985,776.23 $ 

Grand Total $ 16,534,233.86 37,647,093.20 $ 

BY FACILITY AND/OR COMPONENT FOR FY 2008

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS
IRR 2008 Sch B-6 F.Z12.XLS 

9/28/2009 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008

Footnotes

1/ Financial Statement Costs are taken from Schedules 19 & 25 of the 2008 CVP Consolidated Financial Statement (F/S). For certain facilities, the power costs have been isolated and shown under "Project Use Energy". FY 2008 O& M 

Joint Expense/ Expenses Not Total Per Other Adjs. 

F/S Schedule 25 in F/S Schedule 25 F/S Schedule 19 to Expense Total Expense Direct Billed 

1a/ 1b/

 Storage $ 418,474.53 17,440,354.97 $ 17,858,829.50 $ (349,683.76) $ 17,509,145.74 $ 

$ 

 Carriage $ 74,862.45 1,001,774.78 $ 1,076,637.23 $ 17,057,545.61 $ 18,134,182.84 $ 14,093,983

$ 

 Water Marketing (Included G&A) 18,682,060.52 $ 18,682,060.52 $ (308,695.53) $ 18,373,364.99 $ 

$ 

 Kesterson Reservoir $ 164,633.49 - $ 164,633.49 $ 164,633.49 $ 

$ 

 Non-Reimbursable Expenses $ 10,685.96 10,685.96 $ (10,685.96) $ - $ 

 Financial Statement Balance 37,124,190.27 $ 668,656.43 $ 37,792,846.70 $ 16,388,480.36 $ 54,181,327.06 $ 14,093,983

$ 

1a/ Detail of Financial Statement expenses or credits in Schedule 19 but not in Schedule 25:

Hidden & Buchanan Reservoirs (0214) 418,474.53 $ Kesterson Reservoir (0805$ SLDMWA Unidentified Offsets (0805) 90,614.74 164,633.49 $ 

Madera Canal (1785) (15,752.29) $ 

$ 164,633.49 418,474.53 $ Total 74,862.45 $ Tot

1b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule19:

Storage: Ability to Pay Reviews (0214) 

 Gianelli PGP San Felipe costs moved to Carriage (14,457.55) $  Gianelli WR PGP PUE costs (FY 08 estimate & 07 true up) 1,101,006.13 $  Gianelli WR PGP Regen Credit PUE costs (FY 08 estimate & 07 true up) (1,810,360.29) $  Columbia-Mowry System (1785) moved from Water Marketing 170,144.77 $  Columbia-Mowry System PUE Costs (FY 08 Est. plus FY 07 true up) 10,847.21 $  Shasta D&R PUE Costs (FY 08 Est. plus FY 07 true up) 193,710.42 $  New Melones Dam PUE Costs (FY 08 Est. plus FY 07 true up) (574.46) $ (349,683.76) $ 

Carriage: Gianelli WR PGP costs moved from Storage 14,457.55 $  SLDMWA Offsets (0805) {FY 2008 costs transferred from M&I (0921)} 125,861.57 $  SLDMWA Offsets (0805) - FY 2008 cost not included (0805) (119,132.09) $  SLDMWA Offsets (0805) - FY 2008 accrual not allocated (3,000.00) $  FY 2008 PUE cost estimate 17,039,604.84 $  Folsom-South Canal (0353) - Disposal of Surplus Land - moved to M&I (246.26) $ 17,057,545.61 $ 

Water Marketing: Columbia-Mowry System (1785) moved to Storage (170,144.77) $  Non-Permanent Contractor Revenues (331,387.04) $  BOR-WORKS Amortization FY 2008 190,857.43 $  BOR-WORKS Amortization FY 2007 Adjustment 1,978.86 $ (308,695.53) $ 

Non-Reimbursable Expenses $ (10,685.96) (10,685.96) $ 

 Total Ratesetting O&M Expense Adjustments 16,388,480.36 $ 

Non-Reimbursable E

Storage General & Administrative Carriage W
IRR 2008 Sch B-6 F.Z12.XLS

9/28/2009

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008

2/ Determination of FY 2008 Gianelli, WR Pump Generator "Storage and Direct Pumping" 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

 2008 Storage Deliveries (A/F) 22,261 11,519 10,742 1,825,243 1,847,504

 Ratios 0.01205 0.51745 0.48255 0.98795 1.00000

Allocated Gianelli, WR Pump Generator Costs (Excludes Regeneration Credit) - 2008: Direct Costs 14,457.55 $ 7,481.06 $ 6,976.49 $ 1,185,338.54 $ 1,199,796.09 $ 

 Project Use Costs 77,540.67 $ 40,123.58 $ 37,417.09 $ 1,101,006.13 $ 1,178,546.80 $ 

3/ Allocation of Pacheco Pumping Plant costs - Allocation is based on same water delivery ratios as shown in 2/ above.

Total San Benito Santa Clara

$ 52,622.83 101,696.46 $ 49,073.63 $ 

Note: Storage Expense Allocation

(The following calculations are provided for use on Schedule of CVP Allocated Irrigation 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 Footnote 2/) $ 1,185,338.54 14,457.55 $ 1,199,796.09 $  PUE Costs/Excludes Regenerating Credit (see Page 1 of 9) 77,540.67 $ 1,101,006.13 $ 1,178,546.80 $ 

 Regeneration Credit $ (1,810,360.29) (1,810,360.29) $  Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 91,998.22 $ (91,998.22) $ 

 Subtotal $ 475,984.38

 Allocated Other Storage O&M Expense 205,249.59 $ 16,827,911.77 $ 17,033,161.36 $  Total Allocable Storage Expense 205,249.59 $ 17,303,896.15 $ 17,509,145.74 $ 

4/ Kesterson Reservoir Cleanup Program costs have been charged to Westlands WD through the contractor accountings and will not be direct billed, per agreement with the water district.
IRR 2008 Sch B-6 F.Z12.XLS 

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CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008

5/ Deliveries are based on information provided by the Central Valley Operations Office. Costs are based on the project use energy allocation process and are provided by MP-3400 and MP-3600. These costs are considered Direct Pum

5a/

Cross Valley Canal - Contractor Accounting

State Delta Pumping Plant

2008 PUE Costs Estimate PUE Adj 

Contractors Deliveries Ratio PUE 2007 True-up

County of Fresno 1,200 0.03934 - $ 538.10 $ 538.10 $ 

County of Tulare 1,195 0.03917 - $ 952.07 $ 952.07 $ 

Hills Valley ID 1,338 0.04386 - $ 600.16 $ 600.16 $ 

Kern-Tulare WD 7,845 0.25715 - $ 10,761.92 $ 10,761.92 $ 

Lower Tule River ID 7,236 0.23719 - $ 5,578.62 $ 5,578.62 $ 

Pixley ID 7,236 0.23719 - $ 5,578.62 $ 5,578.62 $ 

Rag Gulch WD 4,000 0.13112 - $ 2,385.56 $ 2,385.56 $ 

Tri-Valley WD 457 0.01498 - $ 204.84 $ 204.84 $ 

 Total 30,507 1.00000 - $ 26,599.88 $ 26,599.88 $ 

5b/

Cross Valley Canal - Contractor Accounting

Dos Amigos Pumping Plant

2008 PUE Costs Estimate PUE Adj 

Contractors Deliveries Ratio PUE 2007 True-up

County of Fresno 1,200 0.03934 6,796.72 $ 662.92 $ 7,459.63 $ 

County of Tulare 1,195 0.03917 6,768.40 $ 1,172.92 $ 7,941.32 $ 

Hills Valley ID 1,338 0.04386 7,578.34 $ 739.37 $ 8,317.71 $ 

Kern-Tulare WD 7,845 0.25715 44,433.53 $ 13,258.37 $ 57,691.90 $ 

Lower Tule River ID 7,236 0.23719 40,984.20 $ 6,872.70 $ 47,856.89 $ 

Pixley ID 7,236 0.23719 40,984.20 $ 6,872.70 $ 47,856.89 $ 

Rag Gulch WD 4,000 0.13112 22,655.72 $ 2,938.94 $ 25,594.66 $ 

Tri-Valley WD 457 0.01498 2,588.42 $ 252.35 $ 2,840.77 $ 

 Total 30,507 1.00000 172,789.50 $ 32,770.27 $ 205,559.77 $ 

6/ Direct Billed

2008 PUE PUE Adjustment

Estimate 2007 True-up

In Lieu of Tracy Contractors - State Delta PP 49,376.69 $ - $ 49,376.69 $ 

All Others - Dos Amigos PP 2,537,858.45 $ 347,141.09 $ 2,884,999.54 $ 

 Total 2,587,235.14 $ 347,141.09 $ 2,934,376.23 $ 

7/ Glenn Valley WD does not use relift power. They have a gravity feed. Therefore, all PUE costs are allocated to Westside WD.8/ Per MOU dated Sept 1996 Tehama-Colusa Canal Authority should be direct billed for O&M costs (IRR and M&I) related to Red Bluff Diversion Dam. Error was made in the

allocations to program 07258880 (Red Bluff Diversion Dam) which should be allocated to power, F&W, and State only due to direct billing. Correction processed for FY97-FY07. 

9/ FY 2007 expense adjustment includes the following.

Expense adjutment due to a decrease of 10,000 a/f for Kern Tulare WD Kern Tulare WD - adustment will be included in beginning capital repayment balance on shcedule A-6 176,450.59 $ 

 PUE costs moved to direct billed $ (22,662.55) Westlands WD, DD#2 - adjsutment will be included in begging capital repayment balance on schedule A-6 (112.30) $  Allocated to all other contractors $ 153,675.74Expense adjustment due to a decrease of 307 a/f for Wedstlands WD, DD#2 Allocatead to all other contractors $ 4,181.59Total FY 2007 expense adjustment included in FY 2008 $ 157,857.33Sources: 2008 CVP Financial Statement 2008 Water Revenues WAT/FFS Reconciliation Schedule B-2

Total

TotalTotal
IRR 2008 Sch B-6 F.Z12.XLS

9/28/2009

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008

10/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2008

Current Year Revenue:IRR Revenue per Financial Statement (Sch 18) $ 36,008,974.02Revenue Adjustments (See I/wtrates/rates/2010/IRR/Ry 2008 WDR Recon to B-2 file):

Current Year revenue adjs recorded in ratesetting in current year but will be recorded in 2009 FFS $1,993,867.44Prior Year revenue adjs recorded in 2008 FFS but recorded in ratesetting in prior year $465,198.56RRA Interest included in with water revenues ($145,192.48)Total Refunds for FY 06 O&M Surplus' $ 1,893,247.80Other Misc. Adjustments $ 1,212,428.36

Voluntary Payments:

O&M deficit voluntary payments recorded in FFS in FY 2008 $ (153,168.73)

Misc Revenue in F/S Schedule 18 but not Included in Schedule B-2:

Contract Admin Fees $ (18,751.62)

PCWA Cost share revenue $ (13,651.27)PCWA Cost share funded revenue $ (2,131,920.75)

Project Use Energy $ 19,791,550.00

Conveyance - Operating Income (TCC Authority) (22,236.29) $ Conveyance - Operating Income (SLDM Authority) (8,100,288.41) $ Hidden Reservoir -COE expense transferred by COR (134,573.67) $ Buchanan Reservoir-COE expense transferred by COR (283,900.86) $ 9,086,227.13 $ 

Total 2008 Gross Revenues (Schedule B-2) $ 50,361,582.10

Other Revenue:

Non-Permanent Contractor Revenue $ (331,387.04)Warren Act Contractor Revenue $ (390,810.06)Rescheduled Water Revenue $ (1,264,249.02)

Incremental Revenue $ (987,312.00)

Total FY 2008 Water Contractor Revenue (Sch B-2) $ 47,387

Sched

Page 
IRR 2008 Sch B-6 F.Z12.XLS Sched

9/28/2009 Page 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION, MAINTENANCE & REPLACEMENT (OM&R) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2008

RECONCILIATION SUMMARY BETWEEN FY 2008 FINANCIAL STATEMENT AND RATESETTING @ SEPTEMBER 30, 2008

Current Year Expense:Total O&M Expense per F/S Sch 19 (See Financial Statement Footnote) $ 37,792,846.70

Expense Adjustments:

Storage $ (349,683.76)

Carriage $ 17,057,545.61

Water Marketing $ (308,695.53)

Non-reimbursable $ (10,685.96)

Other Adjustments to Expense 1b/ $ 54,181,327.06 16,388,480.36 $ 

Less: Conveyance Costs to be Direct Billed (275,814.83) $ 

Conveyance Pumping Costs to be Direct Billed 14,369,798.57 $ Direct Pumping Costs to be Direct Billed - $ 14,093,983.74 $ 

Net Expenses $ (40,087

FY 2008 Charge/Revenue Adjustments $ (1,FY 2007 O&M Expense Adjustment (see page 6, footnote 9/) $ (157,

Subtotal $ 7,141

FY 2008 Voluntary Payments $ 747,

Current Year Results of Operations (Sch B-1): $ 7,888

Other Revenue Applied to the Project:

Incremental Revenue (from Schedule B-2) $ 987

Rescheduled Revenue (from Schedule B-2) $ 1,264