M&I 2008 Sch A-6 F.Z10.XLS

1/25/2008

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2006 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2006 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2008 M&I WATER RATES

Balance at September 30, 2005 Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2006 

Repayment Accounting Voluntary Capital Repayment 

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

Black Butte D&R

County of Colusa (441) 5,588 (105) (105) 5,588 105 Elk Creek CSD 2/ (1,419) 3,488 281 (73) (73) 3,488 354 US Forest Service - BB 2,885 53 55 55 55 53 Whitney Const. (2,130) 5,990 (151) (151) 5,990 151 

Clear Creek Unit

Clear Creek CSD 1,530,628 295,753 132,963 11,070 11,070 306,823 132,963 

Contra Costa Canal

Contra Costa WD (1,923,060) 27,109,662 (5,718) (5,718) 27,103,944 2

Cow Creek Unit

Bella Vista WD 1,003,536 1,360,998 2,830 2,830 1,363,828 

Cross Valley Canal

County of Fresno (860) 26,222 54,534 (2,060) (2,060) 26,222 56,595 County of Tulare 41,208 28,361 178,881 (6,262) (6,262) 28,361 185,143 

Delta-Mendota Canal

Byron Bethany ID 103,286 154,497 4,544 4,544 159,040 City of Tracy 2,724,545 2,217,541 19,647 19,647 2,237,187 Del Puerto WD 2,053 3,630 334 334 3,964 Department of VA 80,462 491 15,628 (24) (24) 491 15,652 Panoche WD - DMC 3,285 8,445 612 232 232 8,676 612 San Luis WD - DMC (31,689) 90,608 998 998 91,607 

Folsom D&R

City of Roseville 2/ (63,820) 3,483,517 115,025 (62,490) 115,025 52,535 3,483,517 62,490 El Dorado ID - FD&R (86,916) 1,037,517 13,488 7 7 1,037,517 13,481 Sacramento County WA 1,352,905 95,641 17,821 11,421 15,688 27,109 107,062 2,134 San Juan WD 261,866 1,583,696 9,756 9,756 1,593,453 

Folsom-South Canal

East Bay MUD 11,972,245 1,356,768 7,754,357 1,356,768 7,754,357 Sacramento County WA - FSC 3/Sacramento MUD 3/ 6,751,568 9,680,714 (1,335,654) (1,335,654) 11,016,368 
M&I 2008 Sch A-6 F.Z10.XLS 

1/25/2008 

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2006 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2006 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2008 M&I WATER RATES

Balance at September 30, 2005 Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2006 

Repayment Accounting Voluntary Capital Repayment 

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

County of Madera 11,556 17,304 3,481 17,304 3,481 Fresno County WW#18 (36,678) 64,155 102 402 402 64,455 

Friant-Kern Canal

Arvin-Edison WSD (214,076) 567,156 12,506 (697) (697) 567,156 13,203 City of Fresno 20,024,244 1,360,847 21,020,513 1,105,693 1,105,693 2,466,540 21,020,513 1City of Lindsay 264,502 550,466 4,319 4,319 554,785 City of Orange Cove 12,943 469,429 69,045 526 526 469,955 69,045 Delano-Earlimart ID 26,342 8,450 1,693 1,693 10,143 Lindsay-Strathmore ID 12,137 53,212 1,208 1,208 54,420 Shafter-Wasco ID 70,063 80,354 2,964 2,964 83,318 Terra Bella 247,794 114,234 19,288 19,288 133,522 

Sacramento River

City of Redding - SR (144,007) 662,297 2,833 2,833 665,130 City of West Sacramento (72,238) 997,612 (4,901) (4,901) 997,612 4,901 Lake California P.O.A. (4,935) 30,655 429 429 31,084 Meyer Crest Ltd. (32,819) 57,211 2,085 534 534 57,211 1,551 Riverview Golf & CC (1,038) 4,697 40 40 4,737 

San Felipe Unit

SB County WD - IB 1,195,020 1,212,062 46,403 46,403 1,258,465 SC Valley WD - IB 21,238,165 24,678,799 4,514,424 1,198,279 1,198,279 25,877,078 4,514,424 2

San Luis Canal - Fresno

City of Avenal 2/ 1,149,950 773,851 (24,003) 704,933 680,931 92,920 City of Coalinga 3,004,701 409,444 1,129,221 (97,108) (97,108) 409,444 1,226,329 City of Huron 783,868 26,903 550,874 (35,035) (35,035) 26,903 585,909 State of CA 68 3,487 387 251 251 3,556 204 Westlands WD 6/ 487,369 1,896,547 17,103 17,103 1,921,553 
M&I 2008 Sch A-6 F.Z10.XLS

1/25/2008

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2006 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2006 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2008 M&I WATER RATES

Balance at September 30, 2005 Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2006 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit San Luis Canal - Tracy

Broadview WD 6/ 1,472 7,675 229 229Pacheco WD - SLC 1/ 16,718 2,488 2,897 114 114 2,602 2,897 

 

Panoche WD - SLC 6,393 11,385 2,788 853 853 12,237 2,788 

 

San Luis WD - SLC 35,424 334,655 20,091 20,091 354,746 

 

Shasta D&R

Centerville CSD 174,180 59,413 27,807 4,555 4,555 63,968 27,807 Mountain Gate CSD 41,246 90,325 3,137 3,137 93,462 Shasta CWA 27,452 18,197 1,238 1,238 19,436 

Spring Creek Conduit

City of Redding - SCC 175,556 294,866 16,346 16,346 311,212 Shasta CWA - SCC 2/ 28,543 12,956 289 963 963 13,919 289 Shasta CSD 14,641 92,018 7,390 3,260 6,649 9,909 95,277 741 

Tehama-Colusa Canal

Colusa County WD 12,269 22,008 1,567 1,567 23,575 Kanawha WD 3,000 25 25 25 

Toyon Pipeline

City of Redding - TP (190,428) 228,846 150 150 228,996 City of Shasta Lake 152,701 1,491,415 37,619 3,621 3,621 1,495,036 37,619 US Forest Service (1,643) 4,890 22 22 4,912 

San Felipe Out-of-Basin Facilities

San Benito County WD 4/ 12,304,009 674,436 2,267,313 (350,692) (350,692) 674,436 2,618,004Santa Clara Valley WD 4/ 230,999,527 5,286,670 88,571,306 (7,166,926) 7,817,176 650,250 5,286,670 87,921,055

Subtotal 315,544,133 80,765,976 136,958,254 (6,567,152) 8,653,754 2,086,602 83,278,462 137,384,138

Sly Park D&R

El Dorado ID - SP 5/ (2,611,617) 2,611,617 2,611,617

Sugar Pine

Foresthill PUD 5/ (1,279,932) 1,279,932 1,279,932

311,652,584 84,657,525 136,958,254 (6,567,152) 8,653,754 2,086,602 87,170,011 137,384,138
M&I 2008 Sch A-6 F.Z10.XLS 

1/25/2008 

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2006 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2006 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2008 M&I WATER RATES

Footnotes

1/ Includes cumulative deficit of Pacheco WD - DMC through September 30, 1979.2/ Deficit rate has been adjusted to reflect O&M deficit payments. The payments will be included in the 2007 accounting.

Adjusted Adjusted

Deficit Balance Payment Deficit Balance Projected Del. Deficit Cost

at 9/30/06 at 9/30/06 Present Worth Per A/F

Elk Creek CSD 354 370 (17) 509

City of Roseville 62,490 62,490 351,821City of Avenal 92,920 70,468 22,452 41,017 0.55

Shasta CWA - SCC 289 310 (21) 2,535

3/ Deficit rate has been adjusted due to the assignment of 30,000 acre feet from Sacramento MUD to Sacramento County WA effective October 1, 2006.

Adjusted Adjusted

Deficit Balance Adjustment Deficit Balance Projected Del. Deficit Cost

at 9/30/06 at 9/30/06 Present Worth Per A/F

Sacramento County WA - FSC 5,508,184 5,508,184 140,062 *

Sacramento MUD 11,016,368 (5,508,184) 5,508,184 171,504 32.12

* Sacramento County Water Agency will pay its share of deficit (one-half of Sacramento MUD's balance as of September 30, 2006),

beginning in 2011 in accordance with the assignment agreement dated July 12, 2006.

4/ In accordance with the District's amendatory contract (dated March 28, 2007), the San Felipe Division Facilities - Out of Basin - unpaid deficit balance 

as of September 30, 2006 will be repaid through a separate repayment contract.

5/ The contractor is not included in the water rate calculations due to the title transfers.6/ In accordance with the assignment agreement effective March 1, 2007, Broadview WD's capital repayment balance at September 30, 2006 has been moved to Westslands WD.

There was no deficit balance at September 30, 2006.

Adjusted

Capital Capital Capital 

Repayment Current Repayment Repayment 

Balance Year Balance Balance

at 9/30/2005 Activity at 9/30/2006 Adjustment at 9/30/2006

Westlands WD 1,896,547 17,103 1,913,650 7,904 1,921,553

Broadview WD 7,675 229 7,904 (7,904)

Sources:

Schedule A-15Schedule B-1M&I Interest Calculation SchedulesSchedule B-3B