M&I 2005 Sch A-06B F.Z07.XLS

9/16/2004

CENTRAL VALLEY PROJECT

SUMMARY OF ADJUSTEMENT TO CUMULATIVE NET POSITION AT SEPTEMBER 30, 2002 1/

2005 M&I WATER RATES

Capital Repayment Defi

Adjustment

Beginning Adjustment Foresthill PUD Net Adjustment Total Beginning 

Facility/Contractor Credit

Black Butte D&R

County of Colusa 3,265 1,107 (55) 1,051 4,316 771 Elk Creek CSD 3,362 100 (23) 77 3,439U.S. Forest Service 3/Whitney Const. 5,427 211 (41) 170 5,596 708 

Clear Creek Unit

Clear Creek CSD 12,907 103,241 (12,907) 90,334 103,241 1,464,835 

Contra Costa Canal

Contra Costa WD 3,633,737 8,534,762 (257,338) 8,277,424 11,911,162 23,954,480 

Cow Creek Unit

Bella Vista WD 109,997 434,701 (12,704) 421,997 531,994 1,725,797 

Cross Valley Canal

County of Fresno 17,194 2,407 (426) 1,982 19,175 79,047 County of Tulare 20,286 8,312 (1,585) 6,728 27,013 530,714 

Delta-Mendota Canal

City of Tracy 474,359 622,771 (19,837) 602,933 1,077,292 84,396 Del Puerto WD 1,781 520 (17) 503 2,284Department of VA 405 (405) (405) 42,402 Panoche WD - DMC 855 2,820 (76) 2,743 3,599 2,670 Plain View WD 85,366 13,950 (597) 13,353 98,719 (532) San Luis WD - DMC 87,989 805 (284) 521 88,511

Folsom D&R

City of Roseville 5/ 396,092 1,905,975 (38,889) 1,867,086 2,263,178 873,345 El Dorado ID - FD&R 384,278 437,001 (10,808) 426,193 810,471 264,309 Sacramento County WA 2,110 31,547 (2,110) 29,437 31,547 37,263 San Juan WD 913,932 537,779 (12,759) 525,020 1,438,952

Folsom-South Canal

East Bay MUD 200,801 0 (200,801) (200,801) 45,435,397 Sacramento MUD 82,969 0 (82,969) (82,969) 23,407,073 
M&I 2005 Sch A-06B F.Z07.XLS 

9/16/2004 

CENTRAL VALLEY PROJECT

SUMMARY OF ADJUSTEMENT TO CUMULATIVE NET POSITION AT SEPTEMBER 30, 2002 1/

2005 M&I WATER RATES

Capital Repayment Defi

Adjustment

Beginning Adjustment Foresthill PUD Net Adjustment Total Beginning 

Facility/Contractor CreditFriant Dam

County of Madera 1,783 4,664 (236) 4,428 6,210 11,513 Fresno County WW#18 62,608 644 (209) 435 63,043

Friant-Kern Canal

Arvin-Edison WSD 495,856 31,650 (2,338) 29,311 525,167City of Fresno 276,873 211,331 (128,188) 83,144 360,017 46,444,416 City of Lindsay 224,812 114,722 (5,112) 109,609 334,421 51,195 City of Orange Cove 237,108 59,403 (2,382) 57,021 294,129 302,666 Delano-Earlimart ID 1,912 639 (47) 592 2,504Lindsay-Strathmore ID 21,740 6,820 (266) 6,554 28,294Shafter-Wasco ID 15,196 15,779 (742) 15,037 30,234Terra Bella 6,471 26,778 (1,825) 24,953 31,424 13,957 

Sacramento River

City of Redding - SR 199,364 352,638 (8,728) 343,910 543,274 70,718 City of West Sacramento 120,294 304,506 (10,338) 294,168 414,462 12,105 Diamond Lands Corp. 54,088 2,925 (331) 2,594 56,682 585 Lake California P.O.A. 22,713 6,605 (287) 6,317 29,030 3,486 Riverview Golf & CC 4,001 950 (40) 910 4,910 125 

San Felipe Unit

SB County WD - IB 376,747 222,170 (11,036) 211,134 587,880 169,853 SC Valley WD - IB 6,895,916 4,225,268 (221,724) 4,003,543 10,899,460 11,726,045 

San Luis Canal - Fresno

City of Avenal 6,537 (6,537) (6,537) 2,149,886 City of Coalinga 131,007 132,779 (18,788) 113,991 244,997 4,366,987 City of Huron 5,209 8,708 (5,209) 3,498 8,708 1,729,105 State of CA 1,889 682 (20) 662 2,551 1,081 Westlands WD 91,681 967,807 (18,358) 949,449 1,041,129 (0) 

San Luis Canal - Tracy

Broadview WD 2,979 1,233 (48) 1,186 4,164 322 Pacheco WD - SLC 2,178 (1,472) (134) (1,606) 572 38,928 Panoche WD - SLC 1,066 203 (99) 103 1,169 6,660 San Luis WD - SLC 100,601 41,738 (981) 40,757 141,358 36,556 
M&I 2005 Sch A-06B F.Z07.XLS

9/16/2004

CENTRAL VALLEY PROJECT

SUMMARY OF ADJUSTEMENT TO CUMULATIVE NET POSITION AT SEPTEMBER 30, 2002 1/

2005 M&I WATER RATES

Capital Repayment Defi

Adjustment

Beginning Adjustment Foresthill PUD Net Adjustment Total Beginning 

Facility/Contractor CreditShasta D&R

Centerville CSD 3,346 13,593 (1,736) 11,857 15,203 171,538 Mountain Gate CSD 38,750 17,673 (510) 17,163 55,913 3,473 Shasta CWA 1,796 0 (1,796) (1,796) 236,541 

Sly Park D&R

El Dorado ID - SP 6/

Spring Creek Conduit

City of Redding - SCC 112,523 52,421 (2,439) 49,982 162,505 34,203 Shasta Cty #25 399 5,825 (399) 5,426 5,825 21,506 Shasta CSD 34,596 34,713 (1,235) 33,478 68,075 29,713 

Sugar Pine

Foresthill PUD 6/

Tehama-Colusa Canal

Colusa County WD 12,252 2,425 (127) 2,297 14,549 984 

Toyon Pipeline

City of Redding - TP 212,427 490 (259) 231 212,658City of Shasta Lake 1,363,731 55,007 (6,080) 48,927 1,412,658U.S. Forest Service 4,343 426 (23) 403 4,746 40 

San Felipe Out-of-Basin Facilities 2/

San Benito County WD 1,261,727 Santa Clara Valley WD 893,712 893,712 93,194,368 

Total 18,475,612 19,559,750 (1,113,239) 4/ 18,446,511 36,922,123 259,992,956 
M&I 2005 Sch A-06B F.Z07.XLS 

9/16/2004 

CENTRAL VALLEY PROJECT

SUMMARY OF ADJUSTEMENT TO CUMULATIVE NET POSITION AT SEPTEMBER 30, 2002 1/

2005 M&I WATER RATES

Footnotes

1/ As a result of title transfers (Sly Park and Sugar Pine legislation - P.L. 106-377, Title II and P.L. 106-566, title V, respectively), an individual contractor net results of operations by y

through September 30, 2002 have been recalculated. Since Provision for Replacement (PFR) costs were not included in the recalculation, either capital repayment or deficit adjusamount has been reduced by the PFR credit amount for contractor that chose option 2. They will receive a credit over a 5-year period beginning in the 2003 accounting.

2/ Out-of-Basin contractors were not included in the recalculation.3/ The contractor was not a permanent contractor in fiscal year 2002, therefore, it was not included in the recalculation.4/ In fiscal year 1997, Sacramento County WA was not a permanent contractor, however, Foresthill PUD capital repayment credit was allocated to the agency on Schedule C-3B (Fo

Distribution) in error. This amount was not included in the agency's cumulative net position as of September 30, 2002.

5/ Capital Repayment adjustment includes a credit of $1,164,600 for Folsom Pumps.

6/ Contractors are no longer included under permanent contractors, therefore, the rates will not be calculated for the fiscal year 2005 forward.

Capital Repayment Defi

Adjustment

Beginning Adjustment Foresthill PUD Net Adjustment Total Beginning 

Credit

El Dorado ID - SP 2,292,818 330,334 (11,536) 318,798 2,611,617Foresthill PUD 135,187 19,157 1,125,588 1,144,745 1,279,932

Sources:

M&I 2003 Prior Year Capital Repayment Adjustment .Z07.xlsM&I 2003 Prior Year Deficit Adjustment .Z07.xlsM&I 2003 Prior Year Foresthill PUD Credit Adjustment .Z07.xlsIndividual Contractor Deferred Interest Computation Schedule (I\Wtrates\Rates\2005\M&I\Deferred\DEFINT___.Z07)M&I 2004 Water Rates, Schedule A-6A