M&I 2007 Sch A-2A F.Z09.XLS

1/26/2007

CENTRAL VALLEY PROJECT

CFO ADJUSTMENT DEFERRED AND ASSOCIATED CONTRACTORS PFR ADJUSTMENT

2007 M&I WATER RATES

Note: PFR credit does not include an adjustment for past interest charges.

Annual Projecte

PFR 2007 

CFO PFR Annual Adjustment Adjusted Deliverie

Facility/Contractor Adjustment Credit Net Cost Cost Annual Cost (Sch A-12

1/ 1/ 1/ 2/ 4/

Black Butte D & R

County of Colusa 522.15 10.42 511.73 102.35 0.36 102.70 2Elk Creek CSD 175.01 3.88 171.13 34.23 (0.03) 34.20 1US Forest Service - BBWhitney Const Inc. 746.64 6.97 739.67 147.93 (0.26) 147.68 2

Total BB D & R 1,443.80 21.27 1,422.53 284.51 0.07 284.57

Clear Creek Unit

Clear Creek CSD 22,670.70 518.35 22,152.35 4,430.47 0.09 4,430.56 1,93

Contra Costa Canal

Contra Costa WD

Cow Creek Unit

Bella Vista WD 5/ 39,294.52 964.75 38,329.76 7,665.95 (0.06) 7,665.89 3,19

Cross Valley Canal

County of Fresno 504.25 26.61 477.64 95.53 (1.35) 94.18 30County of Tulare

Total CV Canal 504.25 26.61 477.64 95.53 (1.35) 94.18

Delta-Mendota Canal

Byron Bethany ID 6/ 2,481.15 190.88 2,290.27 458.05 2.97 461.02 1,04City of TracyDel Puerto WDDepartment of VA 113.54 8.24 105.30 21.06 (0.04) 21.02 6Panoche WD - DMCSan Luis WD - DMC

Total DM Canal 2,594.69 199.12 2,395.57 479.11 2.93 482.04

Folsom D & R

City of RosevilleEl Dorado ID - FD&R 88,830.35 1,900.80 86,929.55 17,385.91 (0.05) 17,385.86 5,39Sacramento County WA 596.15 20.48 575.66 115.13 0.12 115.25 3,63San Juan WD 124,531.86 2,205.44 122,326.42 24,465.28 (0.39) 24,464.89 7,50

Total Folsom D & R 213,958.36 4,126.72 209,831.63 41,966.33 (0.32) 41,966.01

Folsom-South Canal

East Bay MUD 333,065.16 9,582.85 323,482.31 64,696.46 0.71 64,697.17 27,16Sacramento MUD 106,746.12 4,124.98 102,621.15 20,524.23 30.00 20,554.22 

Total FS Canal 439,811.29 13,707.83 426,103.45 85,220.69 30.71 85,251.40
M&I 2007 Sch A-2A F.Z09.XLS 

1/26/2007 

CENTRAL VALLEY PROJECT

CFO ADJUSTMENT DEFERRED AND ASSOCIATED CONTRACTORS PFR ADJUSTMENT

2007 M&I WATER RATES

Annual Projecte

PFR 2007 

CFO PFR Annual Adjustment Adjusted Deliverie

Facility/Contractor Adjustment Credit Net Cost Cost Annual Cost (Sch A-12

1/ 1/ 1/ 2/ 4/

Friant Dam

County of Madera 1,126.55 75.64 1,050.91 210.18 0.16 210.34 11Fresno County WW #18 1,740.44 821.45 918.99 183.80 45.86 229.66 14

Total Friant Dam 2,866.98 897.09 1,969.89 393.98 46.02 440.00

Friant-Kern Canal

Arvin-Edison WSDCity of Fresno 582,056.74 51,442.84 530,613.90 106,122.78 (4,317.79) 101,804.99 59,58City of Lindsay 27,970.68 1,091.40 26,879.28 5,375.86 (6.65) 5,369.21 1,70City of Orange CoveDelano-Earlimart IDLindsay-Strathmore IDShafter-Wasco IDTerra Bella ID

Total FK Canal 610,027.42 52,534.24 557,493.18 111,498.64 (4,324.44) 107,174.20

Sacramento River

City of Redding - SR 49,284.59 1,369.24 47,915.35 9,583.07 0.06 9,583.13 2,82City of West Sacramento 35,623.82 1,059.74 34,564.07 6,912.81 (0.06) 6,912.75 6,87Lake California P.O.A. 2,389.30 56.50 2,332.80 466.56 (0.01) 466.55 20Meyer Crest Ltd. 2,068.85 87.95 1,980.90 396.18 0.38 396.56 11Riverview Golf & CC 366.98 8.38 358.60 71.72 0.10 71.82 2

Total Sacramento River 89,733.54 2,581.81 87,151.73 17,430.35 0.45 17,430.80

San Felipe Unit

SB County WD - IBSC Valley WD - IB 1,063,230.34 33,374.35 1,029,855.98 205,971.20 (141.66) 205,829.53 99,70

Total SF Unit 1,063,230.34 33,374.35 1,029,855.98 205,971.20 (141.66) 205,829.53

San Luis Canal - Fresno

City of Avenal 26,519.33 2,453.55 24,065.78 4,813.16 (9.86) 4,803.29 2,73City of CoalingaCity of Huron 12,225.72 1,902.63 10,323.09 2,064.62 (77.09) 1,987.53 83State of CA 83.40 11.72 71.68 14.34 (0.32) 14.02 1Westlands WD

Total SLC - Fresno 38,828.44 4,367.89 34,460.55 6,892.11 (87.27) 6,804.83
M&I 2007 Sch A-2A F.Z09.XLS

1/26/2007

CENTRAL VALLEY PROJECT

CFO ADJUSTMENT DEFERRED AND ASSOCIATED CONTRACTORS PFR ADJUSTMENT

2007 M&I WATER RATES

Annual Projecte

PFR 2007 

CFO PFR Annual Adjustment Adjusted Deliverie

Facility/Contractor Adjustment Credit Net Cost Cost Annual Cost (Sch A-12

1/ 1/ 1/ 2/ 4/

San Luis Canal - Tracy

Broadview WD 283.80 22.49 261.31 52.26 0.37 52.63 2Pacheco WD - SLCPanoche WD - SLCSan Luis WD - SLC

Total SLC - Tracy 283.80 22.49 261.31 52.26 0.37 52.63

Shasta Dam

Centerville CSD 147.07 147.07 29.41 29.41 94Mountain Gate CSD 5/ 4,084.92 110.01 3,974.91 794.98 0.50 795.48 77Shasta CWA 5/ 13,646.16 392.67 13,253.49 2,650.70 0.17 2,650.86 29

Total Shasta Dam 17,878.15 502.68 17,375.47 3,475.09 0.67 3,475.76

Spring Creek Conduit

City of Redding - SCC 10,155.26 333.54 9,821.71 1,964.34 (0.11) 1,964.23 4,43Shasta CWA - SCC 1,657.38 41.24 1,616.14 323.23 0.06 323.29 18Shasta CSD 7,644.43 197.14 7,447.29 1,489.46 0.03 1,489.49 62

Total SC Conduit 19,457.07 571.92 18,885.15 3,777.03 (0.02) 3,777.01

Tehama-Colusa Canal

Colusa County WD 271.21 8.83 262.38 52.48 0.21 52.68 15

Toyon Pipeline

City of Redding - TPCity of Shasta Lake US Forest Service 129.71 8.29 121.42 24.28 (1.43) 22.86 1

Total Toyon Pipeline 129.71 8.29 121.42 24.28 (1.43) 22.86

Sub Total 2,562,984.26 114,434.26 2,448,550.00 489,710.00 (4,475.04) 485,234.96Foresthill PUD 3/ 9,575.57 9,575.57 1,915.11Other 15,430.88 6,874.00 8,556.88 1,711.38Grand Total 2,587,990.71 121,308.26 2,466,682.45 493,336.49 (4,475.04) 485,234.96
M&I 2007 Sch A-2A F.Z09.XLS 

1/26/2007 

CENTRAL VALLEY PROJECT

CFO ADJUSTMENT DEFERRED AND ASSOCIATED CONTRACTORS PFR ADJUSTMENT

2007 M&I WATER RATES

FOOTNOTES1/ CFO PFR

Adjustment Credit Net

Balance as of 9/30/2001 (2003 Water Rates, Sch A-2A) 2,632,476.56 129,524.16 2,502,952.40Less: Adjustment (included in 2002 accounting - 2004 Water Rates, Sch B-1)

City of Orange Cove 12,734.05 3,188.39 9,545.66

City of Redding - TP 925.55 770.22 155.33City of Shasta Lake 30,826.25 4,257.29 26,568.96

44,485.85 8,215.90 36,269.95

Adjusted Balance as of 9/30/2001 (2005 Water Rates, Sch A-2Ab) 2,587,990.71 121,308.26 2,466,682.45

2/ Adjustment to the FY 2003 PFR Adjustment Allocation was made in the 2004 Water Rates. Annual PFR adjustment cost is calculated by dividing the adjustment amount b

Ref: PFR M&I INT CHRG ADJ SUMMARY (2004 Water Rates)

3/ Contractor is no longer included under the permanent contractors. The contractor's share of CFO adjustment is included in water marketing beginning with the fiscal year 2

( 2004 - $ 3,830.24, 2005 through 2007 - $ 1,915.11 annually)

4/ Adjusted Annual Cost 485,234.96

X 2

Deferred Amount to be included in the 2006 through 2007 accountings 970,469.92Foresthill PUD - to be included in the 2006 through 2007 accountings 3,830.23Other - less FY 03 - 05 distribution for Contra Costa WD (los Vaqueros) cost 7,719.30

Per M&I Application of CFO & PFR Audit Adj. analysis at 9/30/05 982,019.45

5/ CFO/PFR Adjustment Rate has been adjusted due to the assignment. See Sch A-12 and A-6 for details.

Adjusted Projected 20% of CFO/PFR 

Annual 2007 Contract Adjustment

Cost Adjustment Total Deliveries Maximum Rate

Bella Vista WD 7,665.89 729.62 8,395.51 3,199 1,516 2.62Mountain Gate CSD 795.48 1,262.32 2,057.80 779 270 2.64Shasta CWA 2,650.86 (1,991.94) 658.93 293 104 2.25

6/ Formerly Diamonds Lands Corp.