IN REPLY 

REFER TO:

United States Department of the Interior

BUREAU OF RECLAMATION 

Mid-Pacific Regional Office

2800 Cottage Way 

Sacramento, California 95825-1898 

July 25, 2003

MP-3400 

FIN-4.00 

«Name» 

«Address» 

«Address1» 

«Address2» 

«Address3» 

Subject: Fiscal Year 2002 Central Valley Project Results of Operations Surplus -- Irrigation 

Contractors 

Dear Water Contractor: 

We have completed the fiscal year 2002 accounting for irrigation operations, which includes a 

breakdown of results by individual contractor and service area. Included in the accounting are 

the results of our analysis of the interest impact of the adjustment for the Provision for 

Replacement (PFR) expenses. As you know, the PFR principal was already included as a part of 

the Chief Financial Officer (CFO) audit in the fiscal year 2001 accounting. If the PFR interest 

charge analysis results in a credit for contractors who chose to record reclassified costs as an 

annual expense due to the CFO audit, the credit will be included in the net results of operation. 

If the analysis results in a credit for contractors who chose to allocate the reclassified costs over 

a five year period, the credit will be included in the statement of accumulated results as of 

September 30, 2002. 

The net results of operations applicable to your contract(s) for fiscal year 2002 is an operation 

and maintenance surplus in the amount of $ «Amount». This includes qualified voluntary 

payment(s) made during fiscal year 2002, if any. 

The accumulated results through fiscal year 2001 are currently being updated to include the 

fiscal year 2002 results of operations. This process includes computing interest on fiscal year 

2002 and earlier interest bearing deficits, as applicable. We anticipate providing you with your 

fiscal year 2002 statement in October 2003. 
Subject: Fiscal Year 2002 Central Valley Project Results of Operations Surplus – Irrigation 

 Contractors 

2

If you have any questions, please contact Ms. Maureen Reynoso at 916-978-5374, Ms. Linda 

Bringle at 916-978-5391 or either person at TDD 916-978-5608. 

Sincerely, 

Lawrence J. Bauman 

Manager, Ratesetting Services 

Business Resources Center 
Name Address Address1 Address2 Address3 Amount 

4-E Water 

District 

Attn: Mr. Ken 

Hopkins 

P.O. Box 

1190 

 Willows, CA 

95988 

250.25 

Colusa Drain 

Mutual Water 

Company 

Attn: Ms. 

Jamie Traynham 

P.O. Box 

392 

 Colusa, CA 

95932 

245,920.71 

Contra Costa 

Water 

District 

Attn: Ms. 

Karen Ustin 

P.O. Box 

H20 

 Concord, CA 

94524-2099 

1,534.28 

Panoche Water 

District - 

DMC 

Attn: Mr. 

Chase Hurley 

52027 West 

Althea 

Avenue 

 Firebaugh, CA 

93622 

65,401.22 

Panoche Water 

District - 

SLC 

Attn: Mr. 

Chase Hurley 

52027 West 

Althea 

Avenue 

 Firebaugh, CA 

93622 

162,718.12 

San Luis 

Water 

District - 

DMC 

Attn: Mr. Ara 

Azhderian 

P.O. Box 

2135 

 Los Banos, CA 

93635 

70,730.01 

Mr. Joe 

Coelho 

C/o Coelho 

Family Trust 

5494 West 

Mount 

Whitney 

Avenue 

 Riverdale, CA 

93656 

21,214.48 

Fresno Slough 

Water 

District 

Attn: Ms. 

Jeannie 

Fairless 

P.O. Box 

487 

 Tranquility, 

CA 93668 

5,000.79 

James 

Irrigation 

District 

Attn: Mr. John 

Mallyon 

P.O. Box 

757 

 San Joaquin, 

CA 93660 

84,857.14 

Board of 

Directors 

Placer County 

Water Agency 

P.O. Box 

6570 

 Auburn CA 

95604-6570 

0.00 

Mr. Harry 

Daniell 

c/o H & B 

Daniell 

5170 

Bechelli 

Lane 

 Redding CA 

96002 

0.00 

High-Low 

Nursery Co., 

Inc. 

Attn: Mr. 

Thomas West, 

VP 

P.O. Box 

990687 

 Redding CA 

96099-0687 

0.00 

Mr. Steven 

Boeger 

A & F Boeger 

Corporation 

891 Hazel 

Street 

 Gridley, CA 

95948 

3,062.73 

Mr. Thomas 

Alexander 

(Christleib) 

 90 Second 

Avenue 

 Orland CA 

95963 

0.00 

Mr. Henry 

Amen, et al 

c/o 

Reclamation 

District 1000 

Attn: Mr. 

J. Clifton 

1633 Garden 

Highway 

Sacramento CA 

95833 

0.00 

Mr. Ralph 

Beckley 

c/o R & O 

Beckley 

P.O. Box 

205 

 Grimes CA 

95950-0205 

0.00 

Mr. Michael 

Churkin, Jr., 

et al 

c/o M & C 

Churkin 

P.O. Box 9 Meridian CA 

95957 

0.00 

County of 

Sacramento 

Attn: Mr. 

Nelson Ewell 

10545 

Armstrong 

Ave #200 

 Mather CA 

95655-4153 

0.00 

Mr. Emile 

Cribari 

c/o Cribari 

Orhards, Inc. 

510 

Charles 

Street 

 Stevensville, 

MT 59870 

0.00 

Ms. Marilyn 

(Davis) Wirth 

 936 Jordan 

Circle 

 Woodland CA 

95695 

0.00 

Ms. Elizabeth 

Dommer 

Attn: Mr. 

Fred Ross 

1425 - 5th

Street 

 Colusa CA 

95932 

0.00 

Mr. Gary 

Driver 

 P.O. Box 

36 

 Grimes CA 

95950-0036 

0.00 

Mr. William 

A. Driver 

 1495 

Portola 

Valley 

Road 

 Yuba City, CA 

95993 

0.00 

Estate of Mr. 

Frank O. 

Freeman 

 Route 2, 

Box 2408 

 Orland CA 

95963 

0.00 

Furlan Joint 

Venture 

Attn: Ms. 

Jane Osborne 

22318 

Gifford 

 Knights 

Landing, CA 

13.83 
Name Address Address1 Address2 Address3 Amount 

Road 95645 

Ms. Faye 

Gillaspy 

c/o Mr. 

William F. 

Gillaspy 

1164 

Longcroft 

Street 

 West 

Sacramento CA 

95691 

0.00 

Mr. & Mrs. 

Emmett E. 

Heidrick 

 38132 

Chandler 

Place 

 Woodland, CA 

95695 

192.18 

Joe Heidrick 

Family Trust 

 36826 

County 

Road 24 

 Woodland, CA 

95695 

0.00 

Mr. William 

Jaeger 

 P.O. Box 

1300 

 Yuba City CA 

95992-1300 

0.00 

Mr. Ronald H. 

Lee 

c/o Lee Farms 880 Notre 

Dame Drive 

 Woodland, CA 

95695 

321.38 

Mr. Paul 

Locvich, et 

ux 

Attn: Mr. 

Lloyd Locvich 

P.O. Box 

1108 

 Colusa CA 

95932 

0.00 

Lomo Cold 

Storage 

c/o Mr. John 

Micheli 

6005 

Highway 99 

 Live Oak, CA 

95953 

3,773.37 

M & T 

Incorporated 

Attn: Mr. Les 

Heringer, Jr. 

3964 Chico 

River Road 

 Chico, CA 

95928 

54.94 

Mr. Robert 

McLane 

 No. 10 

Second 

Avenue 

 Orland CA 

95963 

0.00 

Mr. Daniel 

Micke 

c/o Antelope 

Valley Ranch 

900 Rio 

Vista 

 Red Bluff, CA 

96080 

1.37 

Mr. Antonius 

Graf von 

Mirbach-Harff 

Attn: Mr. 

Robert C. 

Field 

2033 North 

Main 

Street, 

Suite 900 

 Walnut Creek 

CA 94596 

0.00 

Mr. James T. 

Munson 

 P.O. Box 

236 

 Robbins CA 

95676-023 

0.00 

Mr. Thomas L. 

Nelson 

 P.O. Box 

1020 

 Davis CA 

95617-1020 

0.00 

Odysseus 

Farms 

Partnership 

(Formerly 

Robert Leal) 

c/o Ms. 

JoAnne 

Sparks 

P.O. Box H Yuba City, CA 

95992 

1,334.07 

Mr. H. H. 

Penner 

c/o Mr. Roger 

Penner 

26124 

Walch 

Avenue 

 Orland CA 

95963 

0.00 

Mr. & Mrs. 

Joseph J. 

Schreiner 

(Formerly 

Roberts Ditch, 

Co.) 

5 Monterey 

Circle 

 Woodland, CA 

95695 

65.95 

Ms. Ruth Ann 

Spence 

c/o Spence 

Farms 

517 - 11th

Street 

 Colusa CA 

95932 

0.00 

Mr. Francis 

J. 

Steidlmayer, 

et al 

c/o 

Steidlmayer & 

Sons 

P.O. Box 

611 

 Colusa CA 

95932-0611 

0.00 

Wallace 

Construction, 

Inc. 

Attn: Mr. Jack 

Wallace 

14954 

County 

Road 100-B 

 Woodland, CA 

95776 

1,334.00 

Ms. Mary 

Westfall 

c/o Mr. Curt 

Cundiff 

1875 

Highway 45 

 Glenn CA 

95943 

0.00 

Mr. Russell 

L. Young, et 

al 

 11085 

Correll 

Road 

 Meridian CA 

95957 

0.00 

San Benito 

County Water 

District 

Attn: Mr. John 

Gregg 

P.O. Box 

899 

 Hollister, CA 

95024 

273,395.03 

Pacheco Water 

District - 

SLC 

Attn: Mr. 

Chase Hurley 

52027 West 

Althea 

Avenue 

 Firebaugh, CA 

93622 

29,473.04 

Foresthill 

Public 

Utilities 

District 

Attn: Mr. Kurt 

Reed 

P.O. Box 

266 

 Foresthill, 

CA 95631 

2,741.51