IRR 2004 Sch B-7 F.Z08.XLS

10/5/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Storage

American River (0353) 15,391.13 Black Butte Dam & Reservoir (0214) 1b/ 833,837.38 Buchanan Reservoir (0214) 470,794.20 Central Hazmat Fund 119,982.23 Clear Creek Tunnel (0416) & (1910) 36,866.81 Columbia-Mowry System (1785) 1b/ 175,583.61 Delta Cross Channel (0863) 17,634.09 Folsom Dam & Reservoir (0353) & (1910) 676,476.65 Folsom Pipelines (0353) 141,844.63 Folsom Pumping Plant (0353) & (1910) 211,849.53 23,578.14 Folsom Complex 534,034.76 Folsom Garage 51,291.87 Folsom Plant Maint Draw 94,387.48 Friant Dam & Reservoir (1785) & (1910) 1,154,721.95 2,313.97 Gianelli, WR Pumping-Generating Plant (0805) 3,104,062.95 4,048,563.69  Regenerating Credit (2,046,170.21)  San Felipe Unit 2/ (67,451.29) (87,975.29) ClairHill, CA Whiskeytown Dam (0416) 230,121.73 Hidden Reservoir (0214) 310,694.73 New Melones Dam & Reservoir (0880) & (1910) 74,765.35 1,045.08 Nimbus Dam & Reservoir (0353 & 1910) 236,633.86 Sacramento River (0725) 348,735.12 San Joaquin River (1785) 112,114.22 Shasta Dam & Reservoir (1741) & (1910) 1,628,665.19  Coleman Fish Hatchery (1741) 2,116,339.04 119,175.14 Sisk, BF San Luis Dam & Reservoir (0805) 1,817,176.10 Spring Creek Tunnel (0416) 13.65 

Spring Creek Debris Dam (0416)Tri-Dam Tulloch Dam & Reservoir (0880) 18,828.94 Trinity Dam & Reservoir (0416) & (1910) 78,993.99 

Total Storage Costs To Be Allocated (Schedule B-5) 14,544,389.90 2,060,530.52 

Conveyance and Drainage

San Luis Drain Kesterson Reservoir (0805) 4/ 124,271.81 

Total Conveyance and Drainage Costs To Be Allocated (Schedule B-1) 124,271.81 
IRR 2004 Sch B-7 F.Z08.XLS 

10/5/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Direct Costs (Pumping & Other)

Contra Costa Canal (0863)

 Contra Costa PP - Power/Contra Costa WD

Corning Canal (0725)

Corning WD Canalside Relift - Power 31,016.52 

Proberta WD Canalside Relift - Power 4,375.11 

Cow Creek Unit (0725)

 Wintu-Cow Creek PP - Power/Bella Vista WD 94,716.57 

Cross Valley Canal: Dos Amigos PP (0805) & State Delta PP (0863) 5/

County of Fresno 12,236.85 

County of Tulare (4,365.83) 

Hills Valley ID (2,588.81) Kern-Tulare ID 94,477.87 

Lower Tule River ID - CVC 84,644.75 Pixley ID 74,822.36 Rag Gulch ID 57,899.19 Tri-Valley ID (920.01) 

Delta Mendota Canal (0805) San Luis WD OffsetFriant-Kern Canal (1785) Lewis Creek OffsetSan Felipe Unit (0805)

San Benito County WD

 Gianelli, WR PGP 2/ 24,590.72 32,073.15  Pacheco PP - Power 3/ 71,391.73  Santa Clara Valley WD

Santa Clara WD - Offset 294,255.79 

Coyote PP - Power 44,278.52 

 Gianelli, WR PGP 2/ 42,860.57 55,902.14  Pacheco PP - Power 3/ 124,432.76 

San Luis Canal - Fresno

Westlands WD

 Pleasant Valley PP - Power and O&M (0805) 211,443.73 

 San Luis Relift PP - Power/Pleasant Valley WD (0805) 25,180.73  San Luis Relift PP - Power/Westlands WD (0805) 1,431,354.65  Westlands PP (0805)

Westlands WD - Offset (0805) 100,336.62 

 San Luis Canal - Tracy

Panoche WD Canalside Relift - Power (0805) 1,082.45 San Luis WD Canalside Relift - Power (0805) 261,552.66 

San Luis WD Offset (0805)

Tehama-Colusa Canal

Colusa County WD Canalside Relift - Power (0725) 184,809.96 Dunnigan WD Canalside Relift - Power (0725) 1,825.86 

Glenn Valley WD Canalside Relift - Power (0725) 1,651.88 Kanawha WD Canalside Relift - Power (0725 & 0214) 23,251.82 

Orland-Artois WD Canalside Relift - Power (0725) 65,860.63 Westside WD Canalside Relift - Power (0725) 14,410.68 

Total Direct Costs (Pumping & Other) To Be Allocated (Schedule B-1) 462,043.70 2,996,817.92 Subtotal 15,130,705.41 5,057,348.44 

Water Marketing Allocated to all Contractors (Schedule B-4) 1/ 19,231,504.99 

Total Costs To Be Allocated 34,362,210.40 5,057,348.44 
IRR 2004 Sch B-7 F.Z08.XLS

10/5/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/ 

COSTS TO BE DIRECT BILLED

Conveyance (Direct Billed) 

Arroyo Passajero (0805) 7,822.84 

 Corning Canal (0725) 5,000.00 

Delta-Mendota Canal (0863) 17,994.97 

 Friant-Kern Canal (1785) 7,219.97  Little Panoche Creek Detention Dam (0805) 3,055.24  Los Banos Creek Detention Dam (0805) (829.49) 

Madera Canal (1785) 34,960.48 

 O'Neill Forebay & Dam (0805) (2,988.69) 

 Red Bluff Diversion Dam (0725 & 1910) 358,350.22  San Luis Canal (0805) 153,862.07  San Luis Canal Turnouts (0805) 6,057.28  Stony Creek CHO (0725) 218,148.74  Tehama-Colusa Canal (0725) 66,304.41 

Total Conveyance Costs To Be Direct Billed 874,958.04 

Conveyance Pumping

Corning Pumping Plant (0725) 78,415.89 

 Dos Amigos Pumping Plant & Switchyard (0805) 8,074.34 6/ 1,395,283.31  O'Neill Pumping-Generating Plant (0805) 1,091,496.05  Regenerating Credit (182,969.43)  State Delta PP - In Lieu of Tracy (0863) 6/ 192,382.09 

Tracy Pumping Plant (0863) 9,469,375.31 

 Tracy PP Switchyard (0863) 3,065.32 

Total Conveyance Pumping Costs To Be Direct Billed 11,139.66 12,043,983.22 

Direct Pumping

Contra Costa PP (Contra Costa WD) (0863) 17,154.71 

Total Direct Pumping Costs To Be Direct Billed 17,154.71 

Total Costs To Be Direct Billed 886,097.70 12,061,137.93 

Grand Total 35,248,308.10 17,118,486.37 
IRR 2004 Sch B-7 F.Z08.XLS 

10/5/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 19 & 25 of the 2004 CVP Consolidated Financial Statement (F/S). For certain facilities, the power costs have been isolated and shown under "Project Use Energy". FY 2004 

Joint Expense/ Expenses Not Total Per Other Adjs. Total Expense/ Direct Bil

F/S Schedule 25 in F/S Schedule 25 F/S Schedule 19 to Expense Ratesetting Ratesetti

1a/ 1b/

 Storage 15,102,330.29 70,548.07 15,172,878.36 1,432,042.06 16,604,920.42  Carriage 16,594,282.05 1,403,992.54 17,998,274.59 (1,592,177.34) 16,406,097.25 12,94 Water Marketing 18,795,875.65 44,760.01 18,840,635.66 390,869.33 19,231,504.99  Kesterson Reservoir (G&A & Conveyance) 0.00 124,437.81 124,437.81 (166.00) 124,271.81  Reclamation Reform Act 0.00 279.85 279.85 (279.85) 0.00  Financial Statement Balance 50,492,487.99 1,644,018.28 52,136,506.27 230,288.20 52,366,794.47 12,94

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

Storage Carriage 

 Hidden & Buchanan Reservoirs (0214) 70,548.07 Kesterson Reservoir (0805) (166.00) Facility Exams (0

 Corning Canal & Pumping Plant (0725) 90,196.59 Tota

General & Administrative Canalside Relifts (0214, 0725 & 0805) 673,009.19

 Kesterson Reservoir (0805) 124,437.81 SLDMWA Unidentified Offsets (0805) 1,600,232.46

 Friant WA Offsets (1785) (1,568,829.00)

1b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule19: State of CA (State Delta PP) (imputed) (0863) 574,588.82 Non-R

 Madera Canal (1785) 34,960.48 Reclamation Ref

Storage: Total 1,403,992.54 Black Butte (0214) moved from Water Marketing (668,530.08) Black Butte (0214) correction to FFS (PY adj recorded in CY) 1,502,367.46 Buchanan & Hidden Reservoirs corrections to FFS input errors 710,940.86 Gianelli WR PGP costs moved to Carriage (155,426.58) Columbia-Mowry System (1785) moved from Water Marketing 177,028.17 CFO PUE adjustment (132,893.21) CFO PUE Adjustment - Columbia Mowry (included with WM in F/S) (1,444.56) 1,432,042.06Carriage: Gianelli WR PGP costs moved from Storage 155,426.58 SLDMWA Offsets (0805) (Transferred to M&I) (786,881.52) SLDMWA Offsets (0805) (Other Costs not allocated) (418,758.53) Dos Amigos PP CY Adj to F/S (from IRR to M&I) (0805) (2,797.20) Correction to 2004 Friant WA Offsets (1785) (PY Adj FFS input to CY) 1,677,807.00 Correction to 2004 Friant WA Offsets (City of Fresno costs to M&I) (108,978.00) Kesterson Reservoir (0805) moved to G&A & Conveyance 166.00 CFO PUE adjustment (2,108,161.67) (1,592,177.34)Water Marketing: Black Butte O&M (0214) moved to Storage 668,530.08 Columbia-Mowry System (1785) moved to Storage (177,028.17) Non-Permanent Contractor Revenues (100,783.74) CFO Adjustment for Foresthill PUD 1c/ 151.16 390,869.33(General & Administrative) & Conveyance (includes San Luis Drain): Kesterson Reservoir from Carriage (166.00) (166.00)Non-Reimbursable: Reclamation Reform Act (279.85) (279.85) Total Ratesetting O&M Expense Adjustments 230,288.20

1c/ Foresthill PUD's share of CFO adjustment for FY 2003 and FY 2004 distributions. Ref: IRR Application of CFO/PFR Audit Adj Analysis.Z08.xls
IRR 2004 Sch B-7 F.Z08.XLS

10/5/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

2/ Determination of FY 2004 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

 2004 Storage Deliveries (A/F) 62,589 22,818 39,771 2,817,351 2,879,940 Ratios 0.02173 0.36457 0.63543 0.97827 1.00000Allocated Gianelli, WR Pump Generator Costs (Excludes Regeneration Credit) - 2004: Direct Costs 67,451.29 24,590.72 42,860.57 3,036,611.66 3,104,062.95 Project Use Costs 87,975.29 32,073.15 55,902.14 3,960,588.40 4,048,563.69 Total Allocated Costs 155,426.58 56,663.87 98,762.71 6,997,200.06 7,152,626.64

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

195,824.49 71,391.73 124,432.76

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/) 67,451.29 3,036,611.66 3,104,062.95 PUE Costs/Excludes Regenerating Credit (see Page 1 of 9) 87,975.29 3,960,588.40 4,048,563.69 Regeneration Credit (2,046,170.21) (2,046,170.21) Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 155,426.58 (155,426.58) Subtotal 4,951,029.85 Allocated Other Storage O&M Expense 253,239.04 11,400,651.53 11,653,890.57 Total Allocable Storage Expense 253,239.04 16,351,681.38 16,604,920.42

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 2004 Sch B-7 F.Z08.XLS 

10/5/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

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 Direc

5a/

Cross Valley Canal - Contractor Accounting

State Delta Pumping Plant

2004 PUE Costs Estimate PUE Adjustment 

Contractors Deliveries Ratio PUE 2000 True-up 2001 True-up 2002 True-up 2003 True

County of Fresno 1,567 0.03303 4,069.59 12,218.63 1,479.48 (362.60) County of Tulare 2,036 0.04292 5,287.61 0.00 2,649.90 (17,246.66) Hills Valley ID 2,633 0.05550 6,838.05 0.00 1,650.44 (404.28) (1Kern-Tulare WD 13,883 0.29264 36,054.93 160,302.65 24,726.96 (33,543.04) (11Lower Tule River ID 9,453 0.19926 24,549.97 148,305.12 11,546.48 (108,464.73) (2Pixley ID 10,094 0.21277 26,214.69 100,995.73 16,480.26 (89,709.30) Rag Gulch WD 7,336 0.15464 19,052.00 62,128.84 7,536.56 0.00 (4Tri-Valley WD 438 0.00923 1,137.51 52.37 563.30 (3,430.16)  Total 47,440 1.00000 123,204.35 484,003.35 66,633.38 (253,160.78) (21

5b/

Cross Valley Canal - Contractor Accounting

Dos Amigos Pumping Plant

2004 PUE Costs Estimate PUE Adjustment 

Contractors Deliveries Ratio PUE 2000 True-up 2001 True-up 2002 True-up 2003 True

County of Fresno 1,567 0.03303 2,765.17 570.44 (680.58) 52.83 County of Tulare 2,036 0.04292 3,592.77 0.00 (1,219.00) 2,512.88 Hills Valley ID 2,633 0.05550 4,646.25 0.00 (759.23) 58.91 Kern-Tulare WD 13,883 0.29264 24,498.27 7,483.91 (11,374.79) 4,887.30 Lower Tule River ID 9,453 0.19926 16,680.99 6,923.79 (5,311.56) 15,803.56 Pixley ID 10,094 0.21277 17,812.11 4,715.10 (7,581.18) 13,070.85 Rag Gulch WD 7,336 0.15464 12,945.28 2,900.56 (3,466.93) 0.00 Tri-Valley WD 438 0.00923 772.91 2.44 (259.13) 499.78  Total 47,440 1.00000 83,713.76 22,596.25 (30,652.40) 36,886.10 

6/ Direct Billings State Delta PP Dos Amigos PP

PUE Adjustment Direct Billed Direct Billings Total

2000 True-up 2001 True-up 2002 True-up 2003 True-up 2004 PUE Estimate 2004 PUE Estimate

In Lieu of Tracy Contractors 0.00 49,682.78 0.00 0.00 142,699.31 19All Others - Dos Amigos PP 137,132.92 (330,565.15) 451,347.52 (5,501.99) 1,142,870.02 1,39 Total 142,699.31 1,142,870.02 1,58Sources: 2004 CVP Financial Statement 2004 Water Revenues WAT/FFS Reconciliation Schedule B-2
IRR 2004 Sch B-7 F.Z08.XLS 

10/5/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

8/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/04

IRR Revenue per B-2 Schedule (excluding Voluntary Payments) 58,396,349.75

Current Year revenue adjs recorded in ratesetting in current year but will be recorded in FFS in 2005 a/ (191,772.44)Prior Year revenue adjs included in ratesetting in the current year but not in 2004 FFS: b/ 86,201.88(in 2005 FFS or PY FFS)Prior Year revenue adjs recorded in 2004 FFS but recorded in ratesetting in prior year: 3,309,023.79(From file: 04IRR PY Adjustments.z08.xls)Additional Prior Year revenue adjustments included in ratesetting in the current year but not in 2004 FFS: f/ (882,948.44)

Additional Current Year revenue adjustments included in ratesetting in the current year but not in 2004 FFS: g/ (312,461.57) (1,195,410.01)

Voluntary Payments per Schedule B-2 17,051,741.20

Voluntary payments received during FY 2005 (30-day window) & included in Sch B-2 (7,775.66)Refunds, Transfers, & Reapplications to be recorded in FY 05 FFS 526,013.24FY 2004 Voluntary Payments (Surplus overpayments) in FFS in 2005 (59,626.36)Voluntary payments included in ratesetting in CY but in FFS in FY 2005 (82,454.03)

Voluntary Payments recorded in FFS in FY 2004: c/ 17,427,898.39Prior Year Voluntary Payments recorded in FFS in the CY, but recorded in Ratesetting in PY: d/ 598,002.93Prior Year O&M Surplus Refunds & Reapplication recorded in FFS in CY but in Ratesetting in PY: e/ (1,054,014.41)Prior Year Transfers of FY 2003 voluntary payment overpayments to regular water accounts):(In CY FFS, but recorded in Ratesetting in PY) Sutter MWC (111,678.63)

Recl Dist # 108 (70,110.21) (181,788.84)

CY Voluntary Payments (other than 0214) recorded in 2004 FFS (not included in B-2) 45.03Contract Admin Fees (Includes PY Adj of $900.00) (Not included in B-2) 7,400.00Contract Admin Fees (not included in B-2) Shafter-Wasco ID (3,900.00)Conveyance - Operating Income (TCC Authority) (not included in B-2) 56,786.87Conveyance - Operating Income (SLDM Authority) (not included in B-2) 11,145,302.72IRR Revenue per F/S (Sch 18) 88,400,125.66
IRR 2004 Sch B-7 F.Z08.XLS

10/5/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004

Accumulated Income Over Expenses at 9/30/2003 per Financial Statement, Schedule 12 66,923,972.63Irrigation Revenues per Financial Statement, Schedule 18 (see Footnote 1a/) 88,400,125.66FY 2004 Activity per Ratesetting (Allocated costs): O&M Expense 39,419,558.84Total Costs to be Direct Billed 12,947,235.63

Other Adjustments to Expense 1b/ (230,288.20)

Total O&M Expense per Financial Statement, Schedule 19 52,136,506.27Total Current Year Result per Financial Statement, Schedule 17 36,263,619.39

Equity Adjustment for FY 2004 Multipurpose Allocation for CFO Audit (1,401,805.30)Cumulative Recorded Excess of Income Over Expense at 9/30/2004 per Financial Statement, Schedule 12 101,785,786.72

The reconciliation of reconstructed excess of income over expenses to water rates will be finalized at a later date.
IRR 2004 Sch B-7 F.Z08.XLS 

10/5/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

RECONCILIATION OF INCOME TO FINANCIAL STATEMENT AT 9/30/2004

a/ CY Revenue adjs recorded in FY 2004 accounting but will be recorded in FFS in '05: 

Chowchilla WD 1,191 AF @ ($11.84-$23.06) + 6,688 AF @ $23.06 140,862.26Madera ID (8,748 AF @ $23.04) 201,553.92 342,416.18 Madera CanalSan Benito County WD (3 AF @ $74.52) + (-1745-11) AF @ $24.30 + 1 AF @ ($74.52-$24.3) (42,397.02)Santa Clara Valley WD (1,337 AF+ -2,000 AF - 719 AF) @ $28.06 (38,778.92) (81,175.94) San Felipe UnitGravelly Ford WD (1,981+52) AF @ $7.62 15,491.46 15,491.46 Friant DamAnderson-Cottonwood ID (76 AF - 113 AF) @ $2.00 (74.00) (74.00) Sac River - ShastaStockton-East WD (190+245) AF @ $13.42 5,837.70 5,837.70 New Melones D & RAndreotti, A (249 AF @ $13.42) 3,341.58Baber, J/et al 328 AF @ ($2.00-$13.42) 3,745.76Eastside WD (formerly A F Boeger Corp) 42 AF @ $13.42 563.64Feather WD (-207-315-200+329) AF @ $18.72 (7,356.96)Glenn-Colusa ID (5,533 AF-9,886 AF+29AF) @ $2.00 + (-3,929 AF- 6,717 AF) @ $2.00 (29,940.00)Green Valley Corp (formerly Cannell, F) 67 AF @ ($13.42-$2.00) + 45 AF @ $13.42 1,369.04King, Ben (formerly Dommer, E) 1 AF @ $13.42 13.42King, L (formerly King, Barbara) 1 AF @ $13.42 13.42M & T Inc (-246 AF @ $2.00) (492.00)MCM Properties 9 AF @ ($13.42-$2.00) + 30 AF @ $13.42 505.38Meridian Farms WC (763 AF @ $2.00) 1,526.00Natomas Central MWC (6,586 AF+ 3,341 AF + 6,551 AF) @ $2.00 32,956.00Odysseus Farms (-115 AF @ $2.00) (230.00)Oji, M/et al (313 AF @ $13.42) 4,200.46Pelger MWC (219 AF @ $13.42) 2,938.98Princeton-Cordora-Glenn ID (-901 AF @ $2.00) (1,802.00)Recl Dist # 1004 (2,582 AF @ $2.00) 5,164.00Siddiqui, J & A 99 AF @ ($13.42-$19.80) + 31 AF @ $13.42 (215.60)Sutter MWC (8,060 AF @ $2.00) 16,120.00Sycamore Family Trust (formerly Davis, O/et al) 574 AF @ ($19.69-$13.42) + (104 AF @ $13.42) 4,994.66Tisdale IRR & Drainage Co (82 AF @ $2.00) 164.00Wallace Construction Inc 30 AF @ ($13.42-$2.00) + (61 AF @ $13.42) 1,161.22 38,741.00 Sac River- WillowsBella Vista WD (1,551 AF @ $19.56) + (1,171 @ $.01) 30,349.27 30,349.27 Cow Creek UnitClear Creek CSD (528 AF @ $15.43) 8,147.04 8,147.04 Clear Creek UnitPacheco WD - SLC (-1AF +293 AF) @ $20.10 5,869.20Panoche WD - SLC (-628 AF @ $13.43) (8,434.04)San Luis WD - SLC (13,852 AF @ $14.68) + (2,003 AF @ $35.73) 274,914.55 272,349.71 San Luis Canal - TracyBroadview WD (-29+24) AF @ $24.62 (123.10)Del Puerto WD (-3751+959+98) AF @ $23.78 (64,063.32)Del Puerto WD - Warren Act (291 AF @ $14.66) 4,266.06Eagle Field WD (22 AF @ $24.35) 535.70Pajaro Valley WMA (to Westlands WD) 75 AF @ $31.27 2,345.25Panoche WD - DMC (-9 AF @ $24.24) (218.16)Panoche WD - DMC Warren Act (125+1) AF @ $13.39) 1,687.14Plain View WD (-3 AF @ $25.44) (76.32)San Luis WD - DMC Warren Act (384AF @ $13.39) 5,141.76West Stanisluas ID (-5160 AF @ $23.97) (123,685.20)Widren WD (-5 AF @ $27.97) (139.85) (174,330.04) Delta-Mendota Canal
IRR 2004 Sch B-7 F.Z08.XLS

10/5/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

a/ CY Revenue & revenue adjs recorded in FY 2004 accounting but will be recorded in FFS in '05 (continued):

Fresno Slough WD (-160-39) AF @ $28.11 (5,593.89)James ID (-3811 AF @ $25.84) (98,476.24) (104,070.13) Delta-Mendota PoolArvin-Edison WSD (7-4884) AF @ $23.21 (113,195.17)Delano-Earlimart ID (673+1121+68) AF @ $22.37) 41,652.94Exeter ID (-396 @ $22.37) + (-129 AF @ $20.82) (11,544.30)Fresno ID (Class 2) -50 AF @ $14.63 (731.50)Garfield WD (-35-1+1) AF @ $26.99 (944.65)International WD (16 AF @ $23.87) 381.92Ivanhoe WD (-117 AF @ $22.49) (2,631.33)Lewis Creek WD (-845+855-855+323-323) @ $33.92 (28,662.40)Lindmore ID (-556+7) AF @ $22.39 +(9-9) @ $10.41+ 12 AF @ $11.65 (12,152.31)Lindmore ID Rescheduled (6 AF @ $23.66) 141.96Lindsay-Strathmore ID (-57+391) AF @ $22.91 7,651.94Orange Cove ID (-1016-119+119+170+2) AF @ $22.51 (18,998.44)Porterville ID (-261 AF @ $23.17) + (58 AF @ $21.59) (4,795.15)Saucelito ID (-906 AF @ $22.64) (20,511.84)Shafter Wasco ID (-1186 AF @ $23.74) + (-108-300) AF @ $11.97 (33,039.40)So San Joaquin MUD (-97+828+168) AF @ $22.95 +(-643 AF+-996 AF) @ $22.95 (16,983.00)Stone Corral ID (-150+68) @ $22.48 + (696 AF-147AF+44AF) @ $20.96 10,585.92Tea Pot Dome WD (-196+76+129) AF @ $22.85 205.65Terra Bella WD (2874+314-200) AF @ $22.68 67,767.84Tulare ID (57 AF @ $11.42) 650.94 (135,150.38) Friant Kern CanalHills Valley ID (171+70) @ $23.39 5,636.99Kern Tulare WD - CVC 9628 AF @ ($18.44-$22.15) (35,719.88)Lower Tule River ID - CVC (1779 AF @ $22.04) SX #050320JS001 39,209.16Lower Tule River ID - CVC (-3732 AF @ $22.04) SX #050320JS001 (82,253.28)Pixley ID (3732-3732+3732-1779) AF @ $22.19 43,337.07Rag Gulch WD 3082 AF @ ($18.44-$22.15)) (11,434.22) (41,224.16) Cross Valley CanalContra Costa WD (-20 AF @ $18.50) (370.00) (370.00) Contra Costa WDWestlands WD - SLCF (3+1788+73+46) AF @ $8.00 + (210+1102+366-51+51+152+63) AF @ $31.27 74,474.11Westlands WD - SLCF (-4382-315) AF @ $29.41 + 6878 AF @ $15.58 + (-440 +1344) AF @ $27.57 (6,056.25)Westlands WD - SLCF (-751AF+767AF-856AF) @ $27.57 + -1,965 AF @ $12.97 (48,644.85) 19,773.01 Westlands WD - SLCFWestside WD - TCC (-444 AF @ $15.83) (7,028.52) (7,028.52) Tehama-Colusa CanalStony Creek WD (142 AF @ $14.72) 2,090.24 2,090.24 Black Butte Unit

Total 191,772.44

b/ PY Revenue adjs included in current year ratesetting but not in CY FFS:

Lower Tule River ID - CVC (FY 2001 Transfer Out on 2003 WDR in error) (-4,500 AF @ $19) (85,500.00)Madera ID (FY 2003 rate adj) 8 AF @ -$.03 (0.24)Westlands WD - DMP (FY 2003 Adj) 3 AF @ $17.18 51.54Lower Tule River ID - FKC CL 2 (FY 2003 Adj) (-565 AF @ $10.30) (5,819.50)Stone Corral ID (CL 1) (Correction to 2003 B-2 transfer out adj) 500 AF @ $19.56 9,780.00Creps, D (Non-permanent) (FY 03 historical recon reversed) (5,620.26)Epperson Trust (Non-permanent) (FY 03 historical recon adj reversed) (1,147.56)Pacheco WD - SLCT (Correction to 2003 Rate Adj) 67AF @ $7.03 471.01Kirkwood WD - TCC (FY 2003 Adj) (113 AF @ $14.01) 1,583.13

Total (86,201.88)
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CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

c/ CY Voluntary Payments recorded in 2004 FFS and Ratesetting in the CY

Alexander, T & K ($12.42 +$11.30) $23.72Anderson, R 37.67Gillaspy, W (formerly Gillaspy, F) 68.05Giovannetti, B & M 3.85Glenn-Colusa ID ($7,637,829.68+ $1,124,722.66+ $934,800) 9,697,352.34Hiatt,T (formerly Hiatt, G/et al) ($60,758.86 + $4,411.32) 65,170.18Hollins, M 15,421.28Lockett, W & J 198.62MCM Properties 21,228.97Meridian Farms WC 597,372.59Natomas Basin Conservancy (formerly ELH Sutter Properties) 95.71Natomas Central MWC 194,496.64Oji Brothers Farm Inc 33,191.35Oji, M/et al 42,627.41Princeton-Cordora-Glenn ID 282,117.62Provident ID 71,078.80Recl Dist # 108 235,929.00Recl Dist #1000 (formerly Amen, H/et al) 662.55River Garden Farms 15,459.84Sutter MWC ($80,821.71+$396,245.15+$57,622.59+$45.58+$523,189) 1,687,612.38Sycamore Family Trust (formerly Davis, O/et al) 25,143.31Tisdale Irr & Drain Co 32,432.38Wells, J 14,354.00Colusa Drain WC ($21,931.36 + $21,153.32) 43,084.68Bella Vista WD 5,508.59Fresno Slough WD ($11,783.82 + $54,106.95) 65,890.77James ID 19,224.85Recl Dist # 1606 1,137.42Lewis Creek WD ($894.22 + $108,676.12) 109,570.34Westlands WD - SLC 4,045,220.59Proberta WD 4,027.41Thomes Creek WD 5,411.48Dunnigan WD 20,000.00Orland-Artois WD 76,744.00

Total 17,427,898.39

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

Westlands WD - DMP 46,290.27Anderson, R & J 31.04Butler, L & M 61.07Clear Creek CSD 559.79Clear Creek CSD 1,856.77Driver, Gary/et al 18.02Eastside WD (formerly AF Boeger Corp) 544.45Ehrke, A & B 25.09Giusti, R & S 115.25Heidrick, E (formerly Heidrick, J Family Trust) 66.48Jansen, P & S (formerly Ritchey, E & A) 11.54Lockett, W & J 18.58Natomas MWC 235,326.35Nelson, T & H 2.32O'Brien, J & F 273.40Oji, M/et al 2,101.79Pelger MWC 1,426.62Sutter MWC 581,639.55Cummings, W (formerly Verona Farming Prtnrshp) refund (415.52)Westlands WD - SLCF 138,975.01San Luis WD - SLCT (369,304.94)Dunnigan - TCC (41,620.00)

Total 598,002.93
IRR 2004 Sch B-7 F.Z08.XLS

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CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

e/ Prior Year Refunds & Reapplication of FY 2003 O&M Surplus

Chowchilla WD - BU (Refund) (22,226.85) (22,226.85) Buchanan UnitCorning WD (Refund) (5,118.82)Thomes Creek WD (Reapply to regular water account) (3,932.22) (9,051.04) Corning CanalBella Vista WD (Refund) (29,591.26) (29,591.26) Cow Creek UnitHills Valley ID (Refund) (6,031.31)Kern-Tulare ID (Refund) (65,427.19)Pixley ID (Refund) (4,479.58)Rag Gulch WD (Refund) (23,566.57) (99,504.65) Cross Valley CanalBanta-Carbona ID (Refund) (18,066.49)Broadview WD (Refund) (8,719.21)Centinella WD (Refund) (1,772.72)Del Puerto WD (Refund) (47,522.53)Patterson WD (Refund) (8,013.06)West Side ID (Refund) (4,392.42) (88,486.43) Delta-Mendota CanalGravelly Ford WD (Refund) (4,638.27) (4,638.27) Friant DamDelano-Earlimart ID (Refund class 1 & 2) (102,048.35)Exeter ID (Refund class 1 & 2) (8,651.11)Ivanhoe WD (Refund class 1 & 2) (8,373.13)Lindmore ID (Refund class 1 & 2) (26,872.69)Lindsay-Strathmore ID (Refund) (15,879.65)Lower Tule River ID - FKC (Refund class 1 & 2) (73,096.39)Orange Cove ID (Refund) (15,922.27)Porterville ID (Refund class 1 & 2) (22,953.97)Saucelito ID (Refund class 1 & 2) (19,797.74)So San Joaquin MUD (Refund class 1 & 2) (87,412.27)Stone Corral ID (Refund) (7,403.18)Tea Pot Dome WD (Refund) (4,144.97)Terra Bella WD (Refund) (18,797.63)Tulare ID (Refund class 1 & 2) (61,648.23) (473,001.58) Friant-Kern CanalMadera ID - HU (Refund) (23,593.82) (23,593.82) Hidden UnitChowchilla WD (Refund class 1 & 2) (79,220.48)Madera ID (Refund class 1 & 2) (96,184.27) (175,404.75) Madera CanalFeather WD (Reapply to regular water account) (7,332.66) (7,332.66) Sac River - WillowsDavis WD - TCC (Refund) (1,961.34)Glide WD (Refund) (13,911.57)Kanawha WD (Refund) (21,479.90)La Grande WD (Refund) (6,288.62)Orland-Artois WD (Refund) (77,541.67) (121,183.10) Tehama-Colusa Canal

Total (1,054,014.41)

f/ Additional Prior Year Revenue Adjustments (FY 2003): 

San Luis WD - DMC "215" water 237 AF @ $13.05 3,092.85 3,092.85 Delta-Mendota CanalGarfield WD (CL 1) 61 AF @ $26.42 1,611.62Ivanhoe ID (CL 1) 487 AF @ $20.96 10,207.52Lower Tule River ID (CL 1) (1,000+437+11,053+600+915+1,078+750) AF @ $20.76 328,693.08Lower Tule River ID (CL 2) (1,171+ 8,173+3,000) AF @ $10.30 127,143.20Porterville ID (CL 1) 40 AF @ $21.59 863.60So San Joaquin MUD (CL 1) 4,533 AF @ $21.45 97,232.85Tulare ID (CL 1) (53+2,692+34+620) AF @ $20.70 70,359.30Tulare ID (CL 2) (1,500+19,544) AF @ $10.21 214,859.24 850,970.41 Friant-Kern CanalSan Luis WD - SLC "215" Water (78AF@$13.67)+(100AF@$21.57)+(340@$14.67)+(916AF@ $22.57) 28,885.18 28,885.18 San Luis Canal - Tracy

Total 882,948.44
IRR 2004 Sch B-7 F.Z08.XLS 

10/5/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 IRRIGATION WATER RATES

g/ Additional Current Year Revenue Adjustments: 

Centinella WD (Sep 04) Transfer Out 125 AF @ $21.99 2,748.75Del Puerto WD (Sep 04) Transfers Out (200 AF+79AF+424AF) @ $23.78 + 24AF @ $25.44 17,327.90Panoche WD - DMC (Sep 04) Transfer Out 27 @ $36.14 975.78San Luis WD - DMC (Sep 04) Transfers Out (1200 AF+ 200AF+27AF) @ $23.92 34,133.84West Stanislaus ID (Sep 04) Transfers Out (2,500 AF+1,000 AF+2,000 AF) @ $23.97 131,835.00 187,021.27 Delta-Mendota CanalGarfield WD (CL 1) Nov 03 & Feb 04 Transfers Out (12+26+722) AF @ $26.42 20,079.20Lower Tule River ID - FKC (CL 1) Oct 03 - Feb 04 (758+105+149+252+82+18+81+16+258) AF @ $20.76 35,686.44Lower Tule River ID - FKC (CL 1) Sep 04 Transfer Out (-1,069) AF @ $22.46 (24,009.74)Orange Cove ID (CL 1) Nov 03 - Feb 04 (717+1,122+85+80+726+88+1,336) AF @ 21.02 87,317.08Orange Cove ID (CL 1) (85+80+88) AF @ ($51.60-$21.02) (Restoration Fund) 7,736.74 126,809.72 Friant-Kern CanalAnderson-Cottonwood ID (Aug & Sep 04) Transfers Out (71+89) AF @ $2.00 320.00Anderson-Cottonwood ID (Unused correction) -6,812 AF @ $2.00 (13,624.00) (13,304.00) Sacramento River - ShGlenn-Colusa ID (Aug & Sep 04) Transfers Out (27+33) AF @ $2.00 120.00M&T Inc (Aug & Sep 04) Transfers Out (6+8) AF @ $2.00 28.00 148.00 Sacramento River - WiPanoche WD - SLC (Sep 04) Transfer Out (165 AF+ 273AF) @ $26.91 11,786.58 11,786.58 San Luis Canal - Tracy

Total 312,461.57