IRR 2002 Sch B-7 F.Z06.XLS

9/15/2003

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Storage

American River (0353) 45,346.25 

Black Butte Dam & Reservoir (0214) 1b/ 771,024.32 Buchanan Reservoir (0214) 348,250.83 

Clear Creek Tunnel (0416) & (1910) 12,699.13 

Columbia-Mowry System (1785) 1b/ 104,411.84 Delta Cross Channel (0863) (9,754.38) Folsom Dam & Reservoir (0353) & (1910) 362,409.55 

Folsom Pipelines (0353) 1,679,649.43 

Folsom Pumping Plant (0353) & (1910) 201,046.99 2,541.06 Friant Dam & Reservoir (1785) & (1910) 1,192,866.21 2,451.45 Gianelli, WR Pumping-Generating Plant (0805) 2,358,203.71 3,304,111.69  Regenerating Credit (1,462,722.10)  San Felipe Unit 2/ (25,350.69) (35,519.20) Hill, CA Whiskeytown Dam (0416) 248,638.94 

Hidden Reservoir (0214) 100,629.97 

New Melones Dam & Reservoir (0880) & (1910) 161,594.08 1,441.37 Nimbus Dam & Reservoir (0353 & 1910) 79,819.21 

Sacramento River (0725) 297,309.81 

San Joaquin River (1785) 111,668.77 

Shasta Dam & Reservoir (1741) & (1910) 1,725,089.27 

 Coleman Fish Hatchery (1741) 1,336,655.04 46,999.94 Sisk, BF San Luis Dam & Reservoir (0805 & 0214) 1,659,173.58 Spring Creek Tunnel (0416) 18.17 

Spring Creek Debris Dam (0416)Tri-Dam Tulloch Dam & Reservoir (0880) 17,483.77 

Trinity Dam & Reservoir (0416) & (1910) 70,137.79 

Total Storage Costs To Be Allocated (Schedule B-5) 12,849,021.59 1,859,304.21 

Conveyance and Drainage

San Luis Drain Kesterson Reservoir (0214 & 0805) 4/ 538,928.10  San Luis Drain (0805)

Total Conveyance and Drainage Costs To Be Allocated (Schedule B-1) 538,928.10 

Conveyance Adjustment

Arroyo Passajero Flood Claims 2,731,476.84 
IRR 2002 Sch B-7 F.Z06.XLS 

9/15/2003 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Direct Costs (Pumping & Other)

Contra Costa Canal (0863)

 Contra Costa PP - Power/Contra Costa WD

Corning Canal (0725)

Corning WD Canalside Relift - Power 28,272.70 Proberta WD Canalside Relift - Power 2,561.01 

Cow Creek Unit (0725)

 Wintu-Cow Creek PP - Power/Bella Vista WD 55,870.02 

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

County of Fresno 3,760.90 County of Tulare 31,808.05 Hills Valley ID 4,118.21 Kern-Tulare ID 94,797.86 Lower Tule River ID - CVC 202,525.91 Pixley ID 174,701.28 Rag Gulch ID 14,802.47 Tri-Valley ID 6,625.17 

Delta-Mendota Canal

San Luis WD - Offset (0805) (2,950.71) 

San Felipe Unit (0805)

San Benito County WD

 Gianelli, WR PGP 2/ 29,010.32 40,646.75  Pacheco PP - Power 3/ 113,048.65  Santa Clara Valley WD

Santa Clara WD - Offset 275,985.33 

Coyote PP - Power 9,432.62 

 Gianelli, WR PGP 2/ (3,659.63) (5,127.55)  Pacheco PP - Power 3/ (14,260.99) 

San Luis Canal - Fresno

Westlands WD

 Pleasant Valley PP - Power and O&M (0805) 312,807.31 

 San Luis Relift PP - Power/Pleasant Valley WD (0805) 24,273.64  San Luis Relift PP - Power/Westlands WD (0805) 1,255,564.19  Westlands PP (0805) 615.30 

Westlands WD - Offset (0805) (199,310.53) 

 San Luis Canal - Tracy

Panoche WD Canalside Relift - Power (0805) 533.82 San Luis WD Canalside Relift - Power (0805) 281,551.41 San Luis WD - Offset (0805) (636.66) 

Tehama-Colusa Canal

Colusa County WD Canalside Relift - Power (0725) 133,827.00 Dunnigan WD Canalside Relift - Power (0725) 1,233.03 Glenn Valley WD Canalside Relift - Power (0725) 517.73 Kanawha WD Canalside Relift - Power (0725 & 0214) 13,045.34 Orland-Artois WD Canalside Relift - Power (0725) 37,398.80 Westside WD Canalside Relift - Power (0805) 11,930.69 

Total Direct Costs (Pumping & Other) To Be Allocated (Schedule B-1) 99,053.42 2,836,266.03 Subtotal 16,218,479.95 4,695,570.23 

Water Marketing Allocated to all Contractors (Schedule B-4) 1/ 14,575,458.27 

Total Costs To Be Allocated 30,793,938.22 4,695,570.23 
IRR 2002 Sch B-7 F.Z06.XLS

9/15/2003

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/ 

COSTS TO BE DIRECT BILLED

Conveyance (Direct Billed) 

Arroyo Passajero (0805) 4,780.21 

 Corning Canal (0725) 40.43 

Delta-Mendota Canal (0863) 76,213.64 

 Friant-Kern Canal (1785) 5,054.68 

 Little Panoche Creek Detention Dam (0805) 2,664.80 

 Los Banos Creek Detention Dam (0805) (402.38) 

Madera Canal (1785) 42,459.74 

 O'Neill Forebay & Dam (0805) 5,910.33 

 Red Bluff Diversion Dam (0725 & 1910) 203,063.10  San Luis Canal (0805) 385,481.60  San Luis Canal Turnouts (0805) 87.32 

 Stony Creek CHO (0725) 212,486.02 

 Tehama-Colusa Canal (0725) 9,430.87 

Total Conveyance Costs To Be Direct Billed 947,270.36 

Conveyance Pumping

Corning Pumping Plant (0725) 716.31 57,013.18 

 Dos Amigos Pumping Plant & Switchyard (0805) (3,204.65) 6/ 1,427,013.08  O'Neill Pumping-Generating Plant (0805) 5,122.76 907,933.07  Regenerating Credit (69,824.21)  State Delta PP - In Lieu of Tracy (0863) 6/ 406,599.36 

Tracy Pumping Plant (0863) 6,030,741.88 

 Tracy PP Switchyard (0863) 776.82 

Total Conveyance Pumping Costs To Be Direct Billed 3,411.24 8,759,476.36 

Direct Pumping

Contra Costa PP (Contra Costa WD) (0863) 10,114.21 

Total Direct Pumping Costs To Be Direct Billed 10,114.21 

Total Costs To Be Direct Billed 950,681.60 8,769,590.57 

Grand Total 31,744,619.82 13,465,160.81 
IRR 2002 Sch B-7 F.Z06.XLS 

9/15/2003 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

RECONCILIATION OF REVENUE - IRRIGATION WATER RATES SCHEDULE B-2 AND FINANCIAL STATEMENT SCHEDULE 18Irrigation Revenues per Schedule B-2 

Revenue Adjustments:

Prior Year Revenue Adjustments recorded in FFS in CY but recorded in PY accounting (See 02 IRR PY ADJUSTMENTS.Z06) (2,415,805.04)Prior Year Refunds, Reapplications and Transfers recorded in FFS in CY but recorded in PY accounting 234,612.44Prior Year Voluntary Payments recorded in FFS in CY, but recorded in PY accounting 143,536.37Prior Year Revenue Adjustment (Contract Admin. Fees) not included in revenue schedule (B-2) 3,600.00Prior Year Revenue Adjustments recorded in FFS in FY 2002 (Other than 0214) 56,282.13 (1,977,77

Less: PY Revenue Adjustments incorporated in CY accounting in Ratesetting (See REVRECONAG09.XLS) 33,91

CY Contract Administrative Fees - F/S Sch. 18 not included in revenue schedule (B-2) CY Non-Compliance/Land Violation/Permit Fees- (F/S Sch.18 & REVRECONAG09.XLS) not included in revenue schedule (B-2) CY Operating Income - Conveyance PUE Direct Billed (TCC Authority) - Financial Statement, Schedule. 18 49,26CY Operating Income - Conveyance PUE Direct Billed (SLDM Authority) - Financial Statement, Schedule. 18 8,695,89CY Voluntary Payments O&M Deficit (Financial Statement, Schedule 18 & REVRECONAG09.XLS)

0214 CVP O&M Deficit 7,984,141.14

0214 CVP O&M Deficit (included in PY accounting) (2,916.39) 7,981,220214 CVP Capital Repayment 1,590,880725 Sacramento River Division0863 Delta Division (280,521741 Shasta Division (13,221785 Friant Division (986,19

CY O&M Deficit Payments (applied to CY & PY deficits) included in Schedule B-2 (Schedule B-3A) CY O&M Deficit Payments (applied to Capital Repayment) included in Schedule B-2 (Schedule B-3A) CY Overpayments applied as Vol. Payments to prior year O&M deficits (from Sch B-3C) FY 2002 "705" Reconciliation Adjustments Incorporated in FY 2001 Accounting (See IRREC01.SEP - To Rates/WORKS):

Contra Costa Canal 1,45

Corning Canal (1,90Cow Creek Unit 4,52Cross Valley Canal 1,020,49Delta-Mendota Canal 145,19Delta-Mendota Pool 29,08Friant-Kern Canal 157,98Madera Canal (3,17Sacramento River - Shasta 2,23Sacramento River - Willows 240,00San Felipe Division 77,83San Luis Canal - Tracy 410,78San Luis Canal - Fresno 983,64Sly Park Dam & Reservoir 1,44Tehama Colusa Canal 19,79Exchange Contractors 5,10

FY 2002 "705" Recon "FFS" Adjustment (IRREC02.SEP: to FFS includes adj) FY 2002 "705" Recon - Corrections to PY Bills CY Adjustments to Schedule B-2 that will be recorded in FFS in '03 (Difference between WDRs @ 9/30 & 11/26) CY Adjustments to Schedule B-2 Amount pending reconciliation 

Irrigation Revenues per Financial Statement, Schedule 18 
IRR 2002 Sch B-7 F.Z06.XLS

9/15/2003

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2002

Reconstructed Excess of Revenues Over Expenses at 9/30/2001 per Financial Statement, Schedule 12 

Irrigation Revenues per Financial Statement, Schedule 18 (see Footnote 1a/) 62,839,56FY 2002 Activity per Ratesetting (Includes Cost to be Directly Billed): O&M Expense 45,209,780.63Other Adjustments to Expense 1b/ (23,926,449.90)

Total O&M Expense per Financial Statement, Schedule 19 21,283,33Total Current Year Result per Financial Statement, Schedule 17 

Equity Adjustment for FY 2001 Multipurpose Allocation for CFO Statements Storage Expense per Financial Statement, Schedule 26

State of California:

 Misc Projects (0214) American River Div (0353) Sac River Div (0725) Shasta Division (1741) CVP Repl, Add & Maint (1910)

Water Marketing Expense per Financial Statement, Schedule 26Cumulative Recorded Excess of Income Over Expense at End of Fiscal Year per Financial Statement, Schedule 12 

Note: The reconciliation of reconstructed excess of income over expenses to water rates will be finalized at a later date.
IRR 2002 Sch B-7 F.Z06.XLS 

9/15/2003 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 19 & 25 of the 2002 CVP Consolidated Financial Statement (F/S). For certain facilities, the power costs have been isolated and shown under "Project Use Energy". FY 2002 

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 13,478,095.20 (2,566,530.79) 10,911,564.41 3,796,761.39 14,708,325.80  Carriage 14,206,458.74 (8,611,271.80) 5,595,186.94 9,791,881.52 15,387,068.46 9,720,272 Water Marketing 18,009,701.68 (13,741,014.63) 4,268,687.05 10,306,771.22 14,575,458.27  General & Admin (Includes San Luis Drain) 0.00 507,892.33 507,892.33 31,035.77 538,928.10  Financial Statement Balance 45,694,255.62 (24,410,924.89) 21,283,330.73 23,926,449.90 45,209,780.63 9,720,272

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

Storage Carriage Water 

 Joint Expense PYA (imputed) (0416) (2,566,530.79) Hidden & Buchanan Reservoirs (0214) 448,880.80 Facility Exams (0214) 

 Kesterson Reservoir (0214 & 0805) 31,035.77 Joint Exp. PYA (0214) 

General & Admin (Includes San Luis Drain) Corning Canal & Pumping Plant (0725) 57,769.92 Joint Exp. PYA (0416) 

 Kesterson Reservoir (0214 & 0805) 507,892.33 Joint Expense PYA (0725) (11,748,230.78) Joint Exp. PYA (0725) 

 Joint Expense PYA (1785) 1,394.15 Joint Exp. PYA (0725/0 Canalside Relifts (0214, 0725 & 0805) 510,871.53 Joint Exp. PYA (0725/0

1b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule19: SLDMWA Unidentified Offsets 1,184,660.63 Joint Exp. PYA (0863) 

 Friant Offsets (Lewis Creek) 4,925.73 Total 

Storage: Dos Amigos PP PY Adj (0805) 6,676.74 Black Butte O&M (0214) moved from Water Marketing 771,024.32 State of CA (imputed) (0863) 848,283.97 Hidden & Buchanan Reservoirs (0214) moved from Carriage 448,880.80 Madera Canal (1785) 42,459.74 Gianelli WR PGP costs moved to Carriage (60,869.89) Total (8,611,271.80) Columbia-Mowry System (1785) moved from Water Marketing 104,411.84 Friant D & R (1785 & 1910) Drum Gates capitalized (4,833.65) Red Bluff Diversion Dam (1910) moved to Carriage (28,382.82) Trinity River (0416) - CFO Prior Year Adj. 2,566,530.79 3,796,761.39Carriage: Hidden & Buchanan Reservoirs (0214) moved to Storage (448,880.80) Gianelli WR PGP costs moved from Storage 60,869.89 Kesterson Res. (0214 & 0805) moved to G&A (San Luis Drain) (31,035.77) Red Bluff Diversion Dam (1910) moved from Storage 28,382.82 Friant-Kern Canal PY Adj. Included in ratesetting in PY (1,394.15) Dos Amigos PP PY Adj. included in ratesetting in PY (0805) (6,676.74) Dos Amigos PP CY Adj to F/S (from IRR to M&I) (0805) (387.42) Arroyo Pasajero (0805) (Repayment to be determined) (440,728.16) SLDMWA Offsets (0805) (M&I & Other Costs) (1,111,573.20) Friant Water Authority Offsets (1785) (4,925.73) Sacramento River Div. CFO Prior Year Adj. (0725) 11,748,230.78 9,791,881.52Water Marketing: Black Butte O&M (0214) moved to Storage (771,024.32) Misc. Projects (0214) - CFO Prior Year Adj. 891,637.37 Trinity Riv Div (0416) - CFO Prior Year Adj. 545,106.87 Sac. Riv Div (0725) - CFO Prior Year Adj. 104,622.96 Delta Div (0863) - CFO Prior Year Adj. 12,081,622.37 Columbia-Mowry System (1785) moved to Storage (104,411.84) Trinity Water Quality Monitor (0416) - Non Reimbursable (155,657.67) Non-Permanent Contractor Revenues (2,285,124.52) 10,306,771.22General & Administrative (Includes San Luis Drain):

 Kesterson Reservoir from Carriage 31,035.77 31,035.77 Total Ratesetting O&M Expense Adjustments 23,926,449.90
IRR 2002 Sch B-7 F.Z06.XLS

9/15/2003

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 IRRIGATION WATER RATES

2/ Determination of FY 2002 Gianelli, WR Pump Generator "Storage" 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

 2002 Storage Deliveries (A/F) 27,460 31,424 (3,964) 2,526,361 2,553,821 Ratios 0.01075 1.14436 (0.14436) 0.98925 1.00000Allocated Gianelli, WR Pump Generator Costs (Excludes Regeneration Credit) - 2002: Direct Costs 25,350.69 29,010.32 (3,659.63) 2,332,853.02 2,358,203.71 Project Use Costs 35,519.20 40,646.75 (5,127.55) 3,268,592.49 3,304,111.69 Total Allocated Costs 60,869.89 69,657.07 (8,787.18) 5,601,445.51 5,662,315.40

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

98,787.66 113,048.65 (14,260.99)

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/) 25,350.69 2,332,853.02 2,358,203.71 PUE Costs/Excludes Regenerating Credit (see Page 1 of 9) 35,519.20 3,268,592.49 3,304,111.69 Regeneration Credit (1,462,722.10) (1,462,722.10) Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 60,869.89 (60,869.89) Subtotal 4,138,723.41 Allocated Other Storage O&M Expense 113,623.23 10,455,979.17 10,569,602.39 Total Allocable Storage Expense 113,623.23 14,594,702.58 14,708,325.80

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 2002 Sch B-7 F.Z06.XLS 

9/15/2003 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2002

2004 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 Direc5a/

Cross Valley Canal - Contractor Accounting

State Delta Pumping Plant

Historical True-up 2002 PUE Costs Estimate PUE Adjustment State Delta PP 

Contractors Ratio 5th Installment Deliveries Ratio PUE 1999 Total 

County of Fresno 0.02272 2,573.00 87 0.00143 466.58 3,039County of Tulare 0.03754 4,251.34 4,138 0.06813 22,191.94 26,443Hills Valley ID 0.02481 2,809.69 97 0.00160 520.21 3,329Kern-Tulare WD 0.30446 34,479.57 8,048 0.13250 43,161.13 77,640Lower Tule River ID 0.23385 26,483.11 26,024 0.42844 139,565.76 2,684.57 168,733Pixley ID 0.26216 29,689.17 21,524 0.35436 115,432.43 145,121Rag Gulch WD 0.10484 11,872.95 0 0.00000 0.00 11,872Tri-Valley WD 0.00962 1,089.45 823 0.01355 4,413.72 5,503 Total 1.00000 113,248.27 60,741 1.00000 325,751.77 2,684.57 441,684

5b/

Cross Valley Canal - Contractor Accounting

Dos Amigos Pumping Plant

Historical True-up 2002 PUE Costs Estimate PUE Adjustment Dos Amigos PP

Contractors Ratio 5th Installment Deliveries Ratio PUE 1999 Total

County of Fresno 0.00160 631.07 87 0.00143 90.25 721County of Tulare 0.00272 1,072.17 4,138 0.06813 4,292.60 5,364Hills Valley ID 0.00175 687.69 97 0.00160 100.62 788Kern-Tulare WD 0.02238 8,808.48 8,048 0.13250 8,348.69 17,157Lower Tule River ID 0.01737 6,835.98 26,024 0.42844 26,996.30 (39.81) 33,792Pixley ID 0.01842 7,251.52 21,524 0.35436 22,328.17 29,579Rag Gulch WD 0.00744 2,929.52 0 0.00000 0.00 2,929Tri-Valley WD 0.00068 268.25 823 0.01355 853.75 1,122 Total 0.07237 28,484.67 60,741 1.00000 63,010.38 (39.81) 91,455

6/ Direct Billings

State Delta Pumping Plant - Direct Billings Dos Amigos Pumping Plant - Direct Billing

Historical True-up PUE Adjustment 2002 PUE Historical True-up PUE Adjustment 2002 PUE

5th Installment 1999 Estimate Subtotal 5th Installment 1999 (Estimate) 

In Lieu of Tracy Contractors 142,148.30 5,877.39 258,573.67 406,599.36 Other - Dos Amigos PP 360,241.20 115,593.18 951,178 Total 142,148.30 5,877.39 258,573.67 406,599.36 360,241.20 115,593.18 951,178Sources: 2002 CVP Financial Statement 2002 Water Revenues 705/FFS Reconciliation Schedule B-2