Reconciliation Workshop 

January 10, 2013 
Agenda

• Reconciliation Background • Reconciliation Process • Reconciliation Examples 

– No Activity Contractor – THIRSTY ID – Reconciliation balanced (Charges = Payments) Co

ABCD Farms 

– Remaining balance (Net Under/Overpayments) Co

DRY CREEK WD 

• Proposed treatment of historical cost allocat

adjustment 

• Questions/Answers 
Reconciliation Background 

• Verify the accuracy of and reconcile CVP Co

water charges and payments in Bureau of Reclamation Water Operation Record KeepinSystem (BORWORKS) and Federal Financial (FFS) 

– Advance Water Charge – Restoration Charge – Friant Surcharge – Reconciliation period is Contract Years 1986 throu

• Current process incorporates a reconciliatio

BORWORKS and FFS/FBMS annually for loncontracts 
Reconciliation Background (continued) 

• System functionality and Data reconciled 

– FFS 

• FFS records and tracks contractor advanced water p• Water payments are based upon projected water del

– BORWORKS 

• BORWORKS records and tracks contractor actual w

deliveries and charges 

– Reconciliation includes reviewing the accuracy of 

in each system and making adjustments as necess
Reconciliation Process 
Reconciliation No Activity Contractor 

SAMPLE LETTER MP-3400 WTR-1.10 THIRSTY ID 1000 Water Lane Dry Land, CA 93770 Subject: Historical Reconciliation of Payments and Charges for Contract(s) Number 6-07-20-NOWTRDear THIRSTY ID: The Bureau of Reclamation is reconciling the payments and charges for each water service contractoYear (CY) 1986 through CY 2009. The reconciliation for your contract(s) has been completed. Our rethere were no water deliveries. Therefore, no further adjustments will be made to the account for the period. If you have any questions concerning this reconciliation, please contact Ms. Claudine Sydnor at 916-9csydnor@usbr.gov. 

Sincerely, 

Brenda Bryant Regional Financial Manager 
- 

Reconciliation Balanced SAMPLE LETTER MP-3400 WTR-1.10 ABCD Farms 2020 Pipeline Drive Snowfall, CA 91334 Subject: Historical Reconciliation of Payments and Charges for Contract(s) Number 14-07-20 wtr01 

Dear Water Contractor: The Bureau of Reclamation is reconciling the payments and charges for each water service contractor for Contract 

through CY 2009. The reconciliation for your contract(s) has been completed. Our records indicate that charges abalanced for the subject contract(s). Enclosed for your review is the following reconciliation information for your con

• Combined summary of charges and payments, Reclamation Reform Act, Restoration and Friant obligations fo• Summary of charges and summary of payments, by contract; along with support schedules 

Please review the enclosed reconciliation package to verify that all deliveries, charges, and payments are correct. incorrect, please respond within 90 days from the date of this letter. If no response is received within 90 days, we wconcurrence by the contractor that the reconciliation is correct. Therefore, no further adjustments will be made to th

reconciliation period. Immediately following the 90-day review period, any underpayment will be billed or overpaym

to the Ratesetting Policy. If you have any questions concerning this reconciliation, please contact Ms. Claudine Sydnor at 916-978-5389 or cs

Sincerely, Brenda Bryant Regional Financial Manager 
Reconciliation Balanced 

Combined Summary of Charges and Payments Contractor Name: ABCD Farms Summary of Charges & Payments 

A B C D E F G 

Total Charges for Period 

LN 

No. Contract # Period Water RRA Restoration 

ref 

1 14-07-20-WRT01 CY2008 <1> $1,000.00 $ - $ - 2 TOTAL CHARGES $1,000.00 $ - $ - 

3 4 5 TOTAL PAYMENTS <2> $(1,000.00) $ - $ - 

6 7 NET UNDER <OVER> PAYMENT (In 2+ 

In 5) 

$ - $ -

$ -
Reconciliation Balanced 

Summary of Charges 

Schedule No: 1 | Contractor: ABCD Farms 

Summary of Charges 

A B C D E 

Contract # Period Water RRA Restoration 

<1A> <1B> <1C> 

8-07-20-WRT01 Mar-08 $ - $ - $ -

Apr-08 $

 -

$ - $ -

May-08 $ - $ - $ -

Jun-08 $ - $ - $ -

Jul-08 $ - $ - $ -

Aug-08 $1,000.00 $ - $ - Sep-08 $ - $ - $ -

Oct-08 $ - $ - $ -

Nov-08 $ - $ - $ -

Dec-08 $ - $ - $ -

Jan-09 $ - $ - $ -

Feb-09 $ - $ - $ -

WY 2008 $1,000.00 $ - $ - 
Reconciliation Balanced 

Summary of Payments 

Schedule No: 2 | Contractor: ABCD Farms | Contract No: WRT01 

Summary of Payments 

A B C D E 

Total Payments for Period 

Contract # 

Recap 

Dated Water RRA Restoration 

<2A> <2B> <2C> 

8-07-20-WRT01 Sep-08 $(1,000.00) $ - $ - TOTAL PAYMENTS $(1,000.00) $ - $ - 
Reconciliation Balanced 

Monthly Water Deliveries and Charges 

207 8WTR01 ABCD FARMS CONTRACT No. 8-07-20-WRT01 CONTRACT TYPE: ACTIVE DATE LAST UPDATED: 2008/05 SACRAMENTO RIVER (WILLIOW) 

United States DEPARTMENT of the Interior 

Bureau of Reclamation 

Monthly Water Deliveries and Charges 

SEPTEMBER 2008 

Type Transfers 

Quantity 

Charged 

Contractor 

C

Type 

Subtype Month Allotment 

Water 

Rate 

Trans 

Rate 

Actual 

Delivery In Out 

AG B1 Sept $2.00 $0.00 500 0 0 500 $

Contract YTD 0 500 0 0 500 $

Current Delivery 500 Current Charges $

Year to Date Delivery 500 

$ 0.00 

$1,000.00 

$1,000.00 

$ 0.00 

$ 0.00 

$ 0.00 

Contract To Date Totals 

Contract Year Fiscal Year 

Balance Forward 

Payments Payments 

Water Charges Water Charges 

Transportation Transportation 

Penalty/Adm Chg Penalty/Adm Chg 

Net Balance 

Contract Year Summary of Notes for Contractor 8WTR01 DATE: 2008/09 NOTE: $500.00 Administrative Charge Recorded this Month 
Reconciliation Remaining Balance 

SAMPLE LETTER MP-3400 WTR-1.10 Dry Creek WD 7777 Channel Street Orchard CA, 98522 Subject: Historical reconciliation of Payments and Charges for Contract(s) Number 14-06-20-wdry1 

Dear Water Contractor: The Bureau of Reclamation is reconciling the payments and charges for each water service contractor for Contract 

through CY 2009. The reconciliation for your contract(s) has been completed. Enclosed for your review is the followinformation for your contract(s): • Combined summary of charges and payments, Reclamation Reform Act, Restoration and Friant obligations fo• Summary of charges and summary of payments, by contract; along with support schedules 

Please review the enclosed reconciliation package to verify that all deliveries, charges, and payments are correct. incorrect, please respond within 90 days from the date of this letter. If no response is received within 90 days, we wconcurrence by the contractor that the reconciliation is correct. Therefore, no further adjustments will be made to th

reconciliation period. Immediately following the 90 day review period any underpayment will be billed or overpayme

to the Ratesetting Policy. If you have any questions concerning this reconciliation, please contact Ms. Claudine Sydnor at 916-978-5389 or cs

Sincerely, Brenda Bryant Regional Financial Manager 
Reconciliation Remaining Balance 

Combined Summary of Charges and Payments Dry Creek WD Summary of Charges & Payments 

A B C D E F G H 

Total Charges for Period 

LN 

No. Contract # Period Water 

RRA/ 

Trust 

Restoration TPUD 

ref 

1 14-06-200-

WDRY1 

CY2005 <1> $

 77,282.00 $ - $26,962.00 

2 CY2006 <1> $ - $ - $

 -

$

 -

3 CY2007 <1> $

 60,200.00 $ - $17,160.00 $220.00 

4 CY2008 <1> $

 55,429.10 $ - $16,156.02 $128.66 

TOTAL CHARGES $ 192,911.10 $ - $60,278.02 $348.66 

TOTAL PAYMENTS <2> $(244,107.55) $ - $

 -

$(653.59) 

REFUND $ - $

 -

$ - 

NET UNDER <OVER> 

PAYMENT 

(In 47-In 

52) 

$ 51,196.45) $ - $60,278.02 $(304.93) 
Reconciliation Remaining Balance 

Summary of Charges 

Schedule No: 1 | Contractor: Dry Creek WD 

A B C D E 

Contract # Period Water RRA/Trust TPUD 

Restoration/ 

Friant 

<1A> <1B> <1B> <1C> 

14-06-200-WDRY1 Mar-05 $ - $ - $ - $ - 

Apr-05 $ - $ - $ - $ - 

May-05 $ - $ - $ - $ - 

Jun-05 $ - $ - $ - $ - 

Jul-05 $ - $ - $ - $ - 

Aug-05 $77,282.00 $ - $ - $26,962.00 Sep-05 $ - $ - $ - $ - 

Oct-05 $ - $ - $ - $ - 

Nov-05 $ - $ - $ - $ - Dec-05 $ - $ - $ - $ - 

Jan-06 $ - $ - $ - $ - 

Feb-06 $ - $ - $ - $ - 

WY 2005 $77,282.00 $ - $ - $26,962.00 
Reconciliation Remaining Balance 

Summary of Charges (cont.) 

Schedule No: 1 | Contractor: Dry Creek WD 

A B C D E 

Contract # Period Water RRA/Trust TPUD 

Restoration/ 

Friant 

<1A> <1B> <1B> <1C> 

14-06-200-WDRY1 Mar-06 $ - $ - $ - $ - 

Apr-06 $ - $ - $ - $ - 

May-06 $ - $ - $ - $ - 

Jun-06 $ - $ - $ - $ - 

Jul-06 $ - $ - $ - $ - 

Aug-06 $ - $ - $ - $ - Sep-06 $ - $ - $ - $ - 

Oct-06 $ - $ - $ - $ - 

Nov-06 $ - $ - $ - $ - 

Dec-06 $ - $ - $ - $ - 

Jan-07 $ - $ - $ - $ - 

Feb-07 $ - $ - $ - $ - 

WY 2006 $ - $ - $ - $ - 
Reconciliation Remaining Balance 

Summary of Charges (cont.) 

Schedule No: 1 | Contractor: Dry Creek WD 

A B C D E 

Contract # Period Water RRA/Trust TPUD Restoration/Friant 

<1A> <1B> <1C> C+D+E 

14-06-200-WDRY1 Mar-07 $ - $ - $ - $ - 

Apr-07 $ - $ - $ - $ - 

May-07 $ - $ - $ - $ - 

Jun-07 $ - $ - $ - $ - 

Jul-07 $ - $ - $ - $ - 

Aug-07 $ - $ - $ - $ - 

Sep-07 $60,200.00 $ - $220.00 $17,160.00 

Oct-07 $ - $ - $ - $ - 

Nov-07 $ - $ - $ - $ - 

Dec-07 $ - $ - $ - $ - 

Jan-08 $ - $ - $ - $ - 

Feb-08 $ - $ - $ - $ - 

WY 2007 $60,200.00 $ - $220.00 $17,160.00 
Reconciliation Remaining Balance 

Summary of Charges (cont.) 

Schedule No: 1 | Contractor: Dry Creek WD 

A B C D E 

Contract # Period Water RRA/Trust TPUD Restoration/Friant 

<1A> <1B> <1C> C+D+E 

14-06-200-WDRY1 Mar-08 $

 -

$ - $ - $ -

Apr-08 $

 -

$ - $ - $ -

May-08 $ 27,117.00 $ - $63.00 $ 7,911.00 

Jun-08 $ 28,261.94 $ - $65.66 $ 8,245.02 

Jul-08 $ - $ - $ - $ -

Aug-08 $ - $ - $ - $ -

Sep-08 $ - $ - $ - $ -

Oct-08 $ - $ - $ - $ -

Nov-08 $ - $ - $ - $ -

Dec-08 $ - $ - $ - $ -

Jan-09 $ - $ - $ - $ -

Feb-09 $ 50.16 $ - $ - $ -

WY 2008 $ 55,429.10 $ - $128.66 $16,156.02 

Total $192,911.10 $ - $348.66 $60,278.02 
Reconciliation Remaining Balance 

Monthly Water Deliveries and Revenues 
Reconciliation Remaining Balance 

Summary of Payments 

Schedule No: 2 | Contractor: Dry Creek WD | Contract No.: WDRY1 

A C D E F 

Total Payments For Period 

Contract No. Recap Dated Water TPUD Restoration/Friant 

<2A> <2B> <2C> 

14-06-200-WDRY1 12/29/2006 

$ 0 -$304.93 $ - 

10/23/2008 -$253,487.62 $ 0 $ - 

05/21/2009 -$ 50.16 -$348.66 $ - 

SX09032R410AB 01/22/2009 $ 9,430.23 $ 0 $ - 

Total Payments -$244,107.55 -$653.59 $ - 
Reconciliation Remaining Balance 

Water Deliveries and Revenues (Adjustments)
Next Steps 

• Concurrence letters will be sent in January 2• Contractor to return the concurrence letter J

2013 

• No response will be interpreted as concurren• Contact Claudine Sydnor @916-978-5389 to r

any discrepancies 
Historical Cost Allocation Adjustment - For O&

• How water delivery adjustments will be appli

adjust historical cost 

– Summarize water delivery and revenue adjustment

contractor (1986-2009) 

– Summarize historical water deliveries by contracto

2009) 

• Materiality threshold and treatment 

– If the adjustments are less than or equal to 3% for 

contractor, adjustment of allocation of cost will be determined by the component 

• For CYs 1986-2009 • Adjustment will be applied prospectively 

– If the adjustment is greater than 3% 

• Contractors will be provided an apportunity to comm

Reclamation’s proposed treatment of the adjustmen

• Adjustment will be applied prospectively 
Historical Cost Allocation Adjustment 

Construction Cost • Deliveries adjusted will be included for alloca

(irrigation, M&I) and pro-ration purposes (by contractor) prospectively 

Revenue Application to cost if materiality thresless than 3% • The revenue adjustment will be applied in the 

following order: 

– Current year expenses (including adjustment) – Deficit – Construction cost 
Questions & Answers 

• Presentation handout and Q&As will be post

the Bureau of Reclamation, Mid-Pacific Regiowebsite @ http://www.usbr.gov/mp/cvp/laws.

• Point of Contact is Claudine Sydnor @ 916-9