IRR 2006 Sch B-6 F.Z10.XLS

9/19/2007

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2006

2008 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1b/

COSTS TO BE ALLOCATED

Storage

American River (0353) $44,045.14 

Black Butte Dam & Reservoir (0214) 476,980.05 Buchanan Reservoir (0214) (257,686.11) 

Safety, Security, Law Enforcement (SSLE) (1741) 1,245,384.49 Clear Creek Tunnel (0416) & (1910) 15,551.61 Columbia-Mowry System (1785) 1b/ 144,517.97 $10,250.52 Delta Cross Channel (0863) & (1910) 39,118.35 Folsom Dam & Reservoir (0353) & (1910) 1,535,959.13 Folsom Pipelines (0353) 109,964.42 

Folsom Pumping Plant (0353) & (1910) 204,341.18 Folsom Complex (0353) 382,974.78 

Folsom Garage (0353) 159,496.92 

Folsom Plant Maint Draw (0353) 203,062.60 Friant Dam & Reservoir (1785) & (1910) 1,244,139.51 Gianelli, WR Pumping-Generating Plant (0805) 1,599,912.08 3,738,491.35  Regenerating Credit (3,108,437.40)  San Felipe Unit 2/ (41,405.73) ClairHill, CA Whiskeytown Dam (0416) & (1910) 240,658.82 Hidden Reservoir (0214) (494,730.73) 

New Melones Dam & Reservoir (0880) & (1910) 26,570.82 8,969.86 Nimbus Dam & Reservoir (0353 & 1910) 197,406.91 Sacramento River (0725) 373,988.06 

San Joaquin River (1785) 182,784.94 

Shasta Dam & Reservoir (1741) & (1910) 1,044,753.17  Coleman Fish Hatchery (1741) & (1910) 2,768,129.31 19,134.49 Sisk, BF San Luis Dam & Reservoir (0805) 1,708,456.25 Spring Creek Tunnel (0416) 37.26 

Spring Creek Debris Dam (0416)Tri-Dam Tulloch Dam & Reservoir (0880) 21,227.32 Trinity Dam & Reservoir (0416) & (1910) 69,468.20 

Total Storage Costs To Be Allocated (Schedule B-5) $13,245,106.72 $668,408.83 

Conveyance and Drainage

San Luis Drain Kesterson Reservoir (0805) 4/ $243,090.70 

Total Conveyance and Drainage Costs To Be Allocated (Schedule B-1) $243,090.70 
IRR 2006 Sch B-6 F.Z10.XLS 

9/19/2007 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2006

2008 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1b/

COSTS TO BE ALLOCATED

Direct Costs (Pumping & Other)

Corning Canal (0725)

Corning WD Canalside Relift - Power $36,261.63 Proberta WD Canalside Relift - Power 3,093.95 

Cow Creek Unit (0725)

 Wintu-Cow Creek PP - Power/Bella Vista WD 77,303.35 

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

County of FresnoCounty of TulareHills Valley IDKern-Tulare IDLower Tule River ID - CVC 127,030.00 Pixley ID 127,030.00 Rag Gulch IDTri-Valley ID

Delta Mendota Canal (0805) San Luis WD OffsetSan Felipe Unit (0805)

San Benito County WD

 Gianelli, WR PGP 2/ $12,663.53 78,838.01  Pacheco PP - Power 3/ 67,712.45  Santa Clara Valley WD

Santa Clara WD - Offset (0805) (32,397.99) 

Santa Clara WD - Offset (0921) 220,734.38 Coyote PP - Power 36,065.07 

 Gianelli, WR PGP 2/ 28,742.20 178,934.63  Pacheco PP - Power 3/ 153,685.83 

San Luis Canal - Fresno

Westlands WD

 Pleasant Valley PP - Power and O&M (0805) 386,360.89  San Luis Relift PP - Power/Pleasant Valley WD (0805) 36,056.71  San Luis Relift PP - Power/Westlands WD (0805) 1,562,014.25  Westlands PP (0805)

Westlands WD - Offset (0805) 113,643.52 

 San Luis Canal - Tracy

Panoche WD Canalside Relift - Power (0805) 741.80 San Luis WD Canalside Relift - Power (0805) 347,839.37 

Tehama-Colusa Canal

Colusa County WD Canalside Relift - Power (0725) 199,385.31 Dunnigan WD Canalside Relift - Power (0725) 2,373.62 Westside WD/GV WD Canalside Relift - Power (0725) 7/Kanawha WD Canalside Relift - Power (0725 & 0214) 13,078.29 

Orland-Artois WD Canalside Relift - Power (0725) 54,311.88 Westside WD Canalside Relift - Power (0725) 17,002.75 

Total Direct Costs (Pumping & Other) To Be Allocated (Schedule B-1) $343,385.64 $3,505,119.79 Subtotal $13,831,583.06 $4,173,528.61 

Water Marketing Allocated to all Contractors (Schedule B-4) 1/ $19,217,849.02 

Total Costs To Be Allocated $33,049,432.07 $4,173,528.61 
IRR 2006 Sch B-6 F.Z10.XLS

9/19/2007

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2006

2008 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1b/ 

COSTS TO BE DIRECT BILLED

Conveyance (Direct Billed) 

Arroyo Passajero (0805) ($65,260.58) 

 Corning Canal (0725) 7,894.45 

Delta Cross Channel (1910) 330,374.30 

Delta-Mendota Canal (0863) 19,238.32 

 Friant-Kern Canal (1785) 16,344.18 

Litigation Costs Dev - Jnt Use (0805) 65,260.58 

 Little Panoche Creek Detention Dam (0805) (2,369.44)  Los Banos Creek Detention Dam (0805) (572.19) 

Madera Canal (1785) 8,583.70 

 O'Neill Forebay & Dam (0805) 59,633.44  Red Bluff Diversion Dam & PP (0725 & 1910) 330,383.40  San Luis Canal (0805) 92,305.87  San Luis Canal Turnouts (0805) 11,222.00  Stony Creek CHO (0725) 189,416.05 

 Tehama-Colusa Canal (0725) 27,702.72 

Total Conveyance Costs To Be Direct Billed $1,090,156.80 

Conveyance Pumping

Corning Pumping Plant (0725) 66,306.67 

 Dos Amigos Pumping Plant & Switchyard (0805) $1,214.96 6/ 2,834,320.83  O'Neill Pumping-Generating Plant (0805) 1,474,317.89  Regenerating Credit 70,320.81  State Delta PP - In Lieu of Tracy (0863) 6/ (49,202.44) 

Tracy Pumping Plant/Intake & Admin Bldg (1910) 28,247.32 8,881,940.72 

 Tracy PP Switchyard & Fish Fac Improv Program (0863) 3,161,802.39 

Total Conveyance Pumping Costs To Be Direct Billed $3,191,264.67 $13,278,004.48 

Direct Pumping

Total Direct Pumping Costs To Be Direct Billed 

Total Costs To Be Direct Billed $4,281,421.47 $13,278,004.48 

Grand Total $37,330,853.54 $17,451,533.09 
IRR 2006 Sch B-6 F.Z10.XLS 

9/19/2007 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2006

2008 IRRIGATION WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 19 & 25 of the 2006 CVP Consolidated Financial Statement (F/S). For certain facilities, the power costs have been isolated and shown under "Project Use Energy". FY 2006 O& 

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

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

1a/ 1b/

 Storage $13,894,411.32 ($770,269.81) $13,124,141.51 $789,374.04 $13,913,515.55  Carriage 4,264,943.32 (858,413.27) 3,406,530.05 18,001,401.32 21,407,931.37 $17,559,4 Water Marketing 18,350,497.15 331,791.10 18,682,288.25 535,560.77 19,217,849.02  General & Administrative (includes Kesterson Reservoir) 0.00 14,296,560.02 14,296,560.02 (14,053,469.32) 243,090.70  Non-Reimbursable Expenses 0.00 31,920.62 31,920.62 (31,920.62) 0.00  Financial Statement Balance $36,509,851.79 $13,031,588.66 $49,541,440.45 $5,240,946.18 $54,782,386.63 $17,559,4

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

Storage General & Administrative Carriage Wat

Hidden & Buchanan Reservoirs (0214) ($752,416.84) Kesterson Reservoir (0805) $243,090.70 Corning Canal (725) $7,894.45 Facility Exams (0214) Rehab Trinity Main Imputed (PYA 01-05) (0416) (17,852.97) PEIS (PYA) (1787) G&A 14,053,469.32 Kesterson Reservoir (0805) 0.00 Capital Equip (PYA) (

($770,269.81) $14,296,560.02 SLDMWA Unidentified Offsets (0805) (874,891.42) PEIS (PYA) (1787) 

 Madera Canal (1785) 8,583.70 Total 

1b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule19: Total ($858,413.27)

Non-Reim

Storage: Ability to Pay Review Gianelli PGP San Felipe costs moved to Carriage ($41,405.73) Bad Debt Expense (0 Gianelli WR PGP PUE costs (FY 06 Est.) 3,738,491.35 Other Construction (0 Gianelli WR PGP Regen Credit PUE costs (FY 06 Est.) (3,108,437.40) CCWD Alt. Intake (08 Columbia-Mowry System (1785) moved from Water Marketing 144,517.97 Total  Columbia-Mowry System PUE Costs (FY 06 Est.) 10,250.52 Shasta D&R PUE Costs (FY 06 Est.) 19,134.49 New Melones Dam PUE Costs (FY 06 Est.) 8,969.86 Rehab Trinity Main Imputed (PYA 2001-2005) 17,852.97 $789,374.04Carriage: Gianelli WR PGP costs moved from Storage $41,405.73 Santa Clara Valley WD deficiencies (0805) (FY 2005 costs from M&I) 35,176.63 Santa Clara Valley WD deficiencies (0921) (FY 2005 costs from M&I) 16,904.39 SLDMWA Offsets (0921) (FY 2004 costs transferred to M&I) (3,369.68) SLDMWA Offsets (0921) (FY 2005 costs transferred from M&I) 3,509.60 SLDMWA Offsets (0805) (FY 2006 costs transferred to M&I) 74,690.27 SLDMWA Offsets (0805) (FY 2006 Other Costs not allocated) (12,000.00) SLDMWA Offsets (0805) (FY 2006 PYA for '04, In FY 2004 Acctg) 786,881.52 SLDMWA Offsets (0805) (FY 2006 costs transferred from M&I) 71,388.53 SLDMWA Offsets (0921) (FY 2006 costs transferred from M&I) 203,690.07 FY 2006 PUE cost estimate 16,783,124.27 $18,001,401.32Water Marketing: Columbia-Mowry System (1785) moved to Storage ($144,517.97) PEIS (Non-reimbursable) PY Adj (FY 1999) (333,397.74) Non-Permanent Contractor Revenues (100,710.05) CFO Adjustment for Foresthill PUD 1c/ 75.58 BOR-WORKS Amortization Adj FY 2003-2006 1,114,110.95 $535,560.77General & Administrative PEIS (Non-reimbursable) PY Adj (FY 1999) ($14,053,469.32) ($14,053,469.32)Non-Reimbursable Expenses ($31,920.62) ($31,920.62)

 Total Ratesetting O&M Expense Adjustments $5,240,946.18

1c/ Foresthill PUD's share of CFO adjustment for FY 2006 distribution. Ref: IRR Application of CFO/PFR Audit Adj Analysis.Z10.xls
IRR 2006 Sch B-6 F.Z10.XLS

9/19/2007

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2006

2008 IRRIGATION WATER RATES

2/ Determination of FY 2006 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

 2006 Storage Deliveries (A/F) 69,431 21,235 48,196 2,613,278 2,682,709 Ratios 0.02588 0.30584 0.69416 0.97412 1.00000Allocated Gianelli, WR Pump Generator Costs (Excludes Regeneration Credit) - 2006: Direct Costs $41,405.73 $12,663.53 $28,742.20 $1,558,506.36 $1,599,912.09 Project Use Costs $257,772.64 $78,838.01 $178,934.63 $3,738,491.35 $3,996,263.99

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

$221,398.28 $67,712.45 $153,685.83

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/) $41,405.73 $1,558,506.36 $1,599,912.09 PUE Costs/Excludes Regenerating Credit (see Page 1 of 9) 3,738,491.35 3,738,491.35 Regeneration Credit (3,108,437.40) (3,108,437.40) Less: Gianelli, WR PGP Costs Allocated to Direct Pumping $41,405.73 (41,405.73) Subtotal $2,188,560.32 Allocated Other Storage O&M Expense $303,441.84 11,421,513.39 11,724,955.23 Total Allocable Storage Expense $303,441.84 $13,610,073.70 $13,913,515.55

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 2006 Sch B-6 F.Z10.XLS 

9/19/2007 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2006

2008 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 Direct P

5a/

Cross Valley Canal - Contractor Accounting

State Delta Pumping Plant

2006 PUE Costs Estimate PUE Adjustmen

Contractors Deliveries Ratio PUE 2005 True-up 

County of Fresno 0 0.00000 0.00 County of Tulare 0 0.00000 0.00 Hills Valley ID 0 0.00000 0.00 Kern-Tulare WD 0 0.00000 0.00 Lower Tule River ID 2,469 0.50000 $155,253.75 ($44,0Pixley ID 2,469 0.50000 $155,253.75 ($44,0Rag Gulch WD 0 0.00000 0.00 Tri-Valley WD 0 0.00000 0.00  Total 4,938 1.00000 $310,507.50 ($88,1

5b/

Cross Valley Canal - Contractor Accounting

Dos Amigos Pumping Plant

2006 PUE Costs Estimate PUE Adjustment Dos Amigos PP Total

Contractors Deliveries Ratio PUE 2005 True-up Total (b) (a+b)

County of Fresno 0 0.00000 0.00 0.00 0.00 County of Tulare 0 0.00000 0.00 0.00 0.00 Hills Valley ID 0 0.00000 0.00 0.00 0.00 Kern-Tulare WD 0 0.00000 0.00 0.00 0.00 Lower Tule River ID 2,469 0.50000 $5,215.69 $10,646.17 $15,861.86 $127,0Pixley ID 2,469 0.50000 $5,215.69 $10,646.17 $15,861.86 $127,0Rag Gulch WD 0 0.00000 0.00 0.00 0.00 Tri-Valley WD 0 0.00000 0.00 0.00 0.00  Total 4,938 1.00000 $10,431.37 $21,292.34 $31,723.72 $254,0

6/ Direct Billed State Delta PP Dos Amigos PP

PUE Adjustment Direct Billed Direct Billed Total

2005 True-up Adj 2006 PUE Estimate 2006 PUE Estimate

In Lieu of Tracy Contractors - State Delta PP ($49,202.44) 0.00 ($49,2All Others - Dos Amigos PP $551,116.46 $2,283,204.37 $2,834,3 Total 0.00 $2,283,204.37 $2,785,1

7/ Glenn Valley WD does not use relift power. They have a gravity feed. Therefore, all PUE costs are allocated to Westside WD.

Sources: 2006 CVP Financial Statement 2006 Water Revenues WAT/FFS Reconciliation Schedule B-2