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

2/2/2005

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2003 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2003 AND DETERMINATION OF DEFICIT RATE PER ACRE-FOOT

2005 M&I WATER RATES

Balance at September 30, 2002 1/ Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2003 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit 

Black Butte D&R

County of Colusa 1,235 4,316 225 164 164 4,480 225 Elk Creek CSD (1,263) 3,439 (93) (93) 3,439 93 U.S. Forest Service 6/Whitney Const. (1,644) 5,596 305 (119) (119) 5,596 424 

Clear Creek Unit

Clear Creek CSD 1,579,812 103,241 666,542 (35,299) (35,299) 103,241 701,841 

Contra Costa Canal

Contra Costa WD 3/ 4/ 14,968,871 11,911,162 10,260,941 2,475,406 2,475,406 14,386,568 10,260,941 

Cow Creek Unit

Bella Vista WD 1,798,992 531,994 966,654 (99,422) (99,422) 531,994 1,066,076 

Cross Valley Canal

County of Fresno 59,057 19,175 66,688 (23,523) (23,523) 19,175 90,211 County of Tulare 153,431 27,013 387,627 (34,606) (34,606) 27,013 422,233 

Delta-Mendota Canal

City of Tracy 2,053,581 1,077,292 (0) 116,091 116,091 1,193,383 (0) Del Puerto WD 1,762 2,284 145 145 2,429 Department of VA 88,361 31,690 (3,401) (3,401) 35,091 Panoche WD - DMC 8,464 3,599 493 374 374 3,973 493 Plain View WD 37,683 98,719 (532) 15,687 (532) 15,155 114,407 (0) San Luis WD - DMC (41,143) 88,511 315 315 88,826 

Folsom D&R

City of Roseville 1,372,669 2,263,178 0 (0) (0) 2,263,178 0 El Dorado ID - FD&R 211,821 810,471 47,562 26,097 26,097 836,568 47,562 Sacramento County WA 4/ 1,329,544 31,547 19,207 (36,274) (36,274) 31,547 55,481 San Juan WD (73,647) 1,438,952 3,147 3,147 1,442,098 

Folsom-South Canal

East Bay MUD 14,735,777 25,929,456 (2,472,091) (2,472,091) 28,401,548 Sacramento MUD 11,252,345 15,993,596 (1,875,794) (1,875,794) 17,869,390 
M&I 2005 Sch A-06A F.Z07.XLS 

2/2/2005 

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2003 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2003 AND DETERMINATION OF DEFICIT RATE PER ACRE-FOOT

2005 M&I WATER RATES

Balance at September 30, 2002 1/ Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2003 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit Friant Dam

County of Madera 23,075 6,210 3,419 (472) (472) 6,210 3,891 Fresno County WW#18 (35,771) 63,043 129 129 63,173 

Friant-Kern Canal

Arvin-Edison WSD (173,150) 525,167 525,167 City of Fresno 20,236,418 360,017 33,889,009 (5,166,195) (5,166,195) 360,017 39,055,204 City of Lindsay 459,328 334,421 8,470 16,576 16,576 350,997 8,470 City of Orange Cove 168,734 294,129 173,852 48,890 48,890 343,019 173,852 Delano-Earlimart ID 30,578 2,504 963 963 3,468 Lindsay-Strathmore ID 31,814 28,294 4,527 4,527 32,821 Shafter-Wasco ID 112,011 30,234 4,203 4,203 34,436 Terra Bella 326,390 31,424 319 (2,858) 319 (2,539) 31,424 2,858 

Sacramento River

City of Redding - SR (2,806) 543,274 (0) (12,317) (12,317) 543,274 12,317 City of West Sacramento 543,036 414,462 0 25,907 25,907 440,369 0 Diamond Lands Corp. (29,748) 56,682 581 (445) (445) 56,682 1,025 Lake California P.O.A. 4/ (1,859) 29,030 159 (1,257) (1,257) 29,030 1,415 Riverview Golf & CC 4/ (1,077) 4,910 18 (171) 17 (154) 4,910 172 

San Felipe Unit

SB County WD - IB 4/ 1,906,764 587,880 23,077 (2,248) (2,248) 587,880 25,324 SC Valley WD - IB 35,445,542 10,899,460 6,583,654 (916,805) (916,805) 10,899,460 7,500,459 

San Luis Canal - Fresno

City of Avenal 1,164,253 1,541,752 (163,654) (163,654) 1,705,407 City of Coalinga 3,160,918 244,997 3,127,625 (276,753) (276,753) 244,997 3,404,378 City of Huron 828,607 8,708 1,198,969 (110,315) (110,315) 8,708 1,309,284 State of CA 1,003 2,551 708 327 327 2,879 708 Westlands WD 1,965,332 1,041,129 (0) 134,988 134,988 1,176,117 

San Luis Canal - Tracy

Broadview WD 4,708 4,164 51 540 540 4,704 51 Pacheco WD - SLC 2/ 19,995 572 22,650 (1,481) (1,481) 572 24,131 Panoche WD - SLC 16,164 1,169 5,414 892 892 2,061 5,414 San Luis WD - SLC 185,010 141,358 8 29,568 29,568 170,926 8 
M&I 2005 Sch A-06A F.Z07.XLS

2/2/2005

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2003 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2003 AND DETERMINATION OF DEFICIT RATE PER ACRE-FOOT

2005 M&I WATER RATES

Balance at September 30, 2002 1/ Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2003 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit Shasta D&R

Centerville CSD 225,011 15,203 86,673 (2,848) (2,848) 15,203 89,521 Mountain Gate CSD 4/ (7,576) 55,913 253 (2,179) (2,179) 55,913 2,432 Shasta CWA 201,308 132,129 (23,921) (23,921) 156,050 

Sly Park D&R

El Dorado ID - SP 5/

Spring Creek Conduit

City of Redding - SCC 352,188 162,505 22,878 1,071 1,071 163,576 22,878 Shasta Cty #25 30,317 5,825 10,947 (2,904) (2,904) 5,825 13,851 Shasta CSD 4/ 46,959 68,075 5,136 (5,964) (5,964) 68,075 11,100 

Sugar Pine

Foresthill PUD 5/

Tehama-Colusa Canal

Colusa County WD 4/ 7/ 20,422 14,549 (0) 1,038 1,038 15,587 (0) 

Toyon Pipeline

City of Redding - TP (175,747) 212,658 13,020 13,020 225,679 City of Shasta Lake (79,931) 1,412,658 18,724 18,724 1,431,381 U.S. Forest Service (1,483) 4,746 120 120 4,866 

San Felipe Out-of-Basin Facilities

San Benito County WD 12,817,811 1,261,727 (380,210) (380,210) 1,641,938 Santa Clara Valley WD 227,142,256 893,712 93,194,368 (11,721,025) (11,721,025) 893,712 104,915,393 

Total 356,492,512 36,922,123 195,664,299 (20,435,737) (196) (20,435,933) 39,861,033 219,039,141
M&I 2005 Sch A-06A F.Z07.XLS 

2/2/2005 

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2003 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2003 AND DETERMINATION OF DEFICIT RATE PER ACRE-FOOT

2005 M&I WATER RATES

Footnotes

1/ Capital Repayment and Deficit Balances at September 30, 2002 have been adjusted due to the title transfers. Refer to Schedule A-6B for details.2/ Includes cumulative deficit of Pacheco WD - DMC through September 30, 1979.3/ District's amendatory contract (dated May 26, 1994) requires payment at a fixed $2.50 per A/F administrative charge. Revenue is creditable to capital repayment in the amount of $ 4/ Deficit rate has been adjusted to reflect O&M deficit payment/refund/adjustment. Payment/refund/adjustment will be included in the 2004 accounting.

Deficit Balance Payment/ Adjustment to Adjusted Projected Deliveries Adjusted

at 9/30/03 Refund 04 accounting * Deficit Balance Present Worth Deficit Rate

Contra Costa WD 10,260,941 1,986,411 8,274,530 2,123,049 3.90

Sacramento County WA 55,481 39,495 (1,018) 14,967 220,536 0.07

Lake California P.O.A. 1,415 12 1,427 2,859 0.50Riverview Golf & CC 172 172 0.00 359 -

SB County WD - IB 25,324 511 25,836 108,933 0.24Mountain Gate CSD 2,432 18 2,449 4,995 0.49Shasta CSD 11,100 15 11,115 13,568 0.82Colusa County WD 7/ (0) 570 570 2,067 0.28

* Fiscal year 2003 composite deficit interest rate was calculated incorrectly.

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

Balance at September 30, 2003

Capital Repaymen Deficit

El Dorado ID - SP 2,611,617Foresthill PUD 1,279,932

6/ Contractor was not a permanent contractor as of September 30, 2003.7/ Adjustment to the prior year deficit balance as of September 30, 2002 should have been $414 instead of $984. Refer to Schedule A-6B.

Sources:

Schedule A-6BSchedule A-13ASchedule B-1M&I Interest Calculation SchedulesSchedule B-3B