ANNUAL FINANCIAL REPORT 

CENTRAL VALLEY PROJECT IMPROVEMENT ACT 

Public Law 102-575, Title XXXIV · 

Revenues and Expenditures for the Periods: 

October 1, 1997 - September 30, 1998 (Actual) 

October 1, 1999 - September 30, 2000 (Projected) 

January 2000 

Bureau of Reclamation 

United States Department of the Interior 
TABLE OF CONTENTS 

Summary 1 

Actual Restoration Fund Revenues and Expenditures 

for Fiscal Year 1998 (Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

Actual Friant Division Surcharges (Subsection 3406(c) (1)) 

for Fiscal Year 1998 (Schedule 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

Actual Restoration Payments (Subsection 3407(c)&(d)) 

for Fiscal Year 1998 (Schedule 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

Actual Restoration Payments (Subsection 3407(c)&(d)) 

Projected versus Actual for Fiscal Year l998(Schedule 3A) 7 

Actual Expenditures for Fiscal Year 1998 (Schedule 4) 8 

Projected Restoration Fund Revenues and Expenditures 

for Fiscal Year 2000 (Schedule 5) ... ~...................... 9 

Projected Friant' Division Surcharges (Subsection 3406 (c) (1)) 

for Fiscal Year 2000 (Schedule 6) 10 

Projected Restoration Payments (Subsection 3407(c)&(d)) 

for Fiscal Year 2000 (Schedule 7) ..................... . 11 

Projected Expenditures for Fiscal Year 2000 (Schedule 8) 13 

ii 
CENTRAL VALLEY PROJECT IMPROVEMENT ACT 

ANNUAL FIN~~CIAL REPORT 

· SUMMARY 

Subsection 3407(f) of the Central Valley Project Improvement Act (Title XXXIV 

of Public Law 102-575) provides for an annual financial report to the Senate 

Committee on Energy and Natural Resources, the Committee on Appropriations of 

the Senate, the House Committee on Resources, and the Committee on 

Appropriations of the House of Representatives. The annual financial report 

is to describe all Restoration Fund revenues and expenditures during the prior 

fiscal year and projected Restoration Fund revenues and expenditures during 

the next. upcoming fiscal year. 

This report is the sixth annual financial report prepared pursuant to 

Subsection 3407(f) of the Central Valley Project Improvement Act (CVPIA) and 

covers fiscal year 1998 actual revenues and expenditures and fiscal year 2000 

projected revenues and expenditures. For purposes of this report revenues are 

actual collections processed, and expenditures are obligations incurred. 

Schedules 1 through 4 provide summary information on fiscal year 1998 

Restoration Fund revenues and expenditures. Schedules 5 through 8 provide 

summary information on projected fiscal year 2000 Restoration Fund revenues 

and expenditures. 

This report does not include the Water and Related Resources Appropriations 

Account or State of California cost share information. These two funding 

sources are in addition to the Restoration Fund, and with the Restoration Fund 

compose the annual CVPIA program. Each funding source is considered in 

allocating the Restoration Fund to individual CVPIA activities, and CVPIA 

funding is in turn coordinated with the CALFED Bay-Delta Program to best 

ensure compatibility with and to complement CALFED initiatives. Beginning in 

fiscal year 2001, overlapping areas between CVPIA and CALFED will be 

integrated as a way of using the strengths of both programs to maximize 

performance and meet program objectives. It is anticipated that these 

processes will result in a broad-based ecosystem management strategy wherein 

all parties join together in a partnership in their efforts toward mitigation 

and restoration of the environment. 

Fiscal Year 1998 

Fiscal year 1998 Restoration Fund revenues totaled $24,631,621. Fiscal year 

1998 Restoration Fund expenditures were $28,312,950. The fiscal year 1998 

Restoration Fund balance~ $22,094,223 (fiscal year 1997 carryover $25,775,528 

+fiscal year 1998 expenditures exceeding revenues by $3,68l,329 +non-federal 

contributions $24) was carried over into the fiscal year 1999 program. 

Schedule 1 summarizes fiscal year 1998 Restoration Fund revenues and 

expenditures, including the carryover from 1997, and the Restoration Fund 

balance at September 30, 1998. Schedules 2 and 3 provide detail information 

on fiscal year 1998 revenues, including power payments, and water (irrigation, 

and municipal and industrial) payments by water service area. Schedule 4 

lists the fish and wildlife restoration activities funded during fiscal year 

1998 and the amounts attributable to each activity. 
F"scal Year 1999 

Fiscal year 1999 Restoration Fund revenues and expenditures are being compiled 

and reviewed at this time. Revenues and exoenditures are exoected to be 

$48,700,853 and $55,086,193 respectively. Detailed fiscal y~ar 1999 

information will be in the next annual financial report. 

Fiscal Year 2000 

For fiscal year 2000, Restoration Fund revenues are projected to ~e 

$47,346,000. Schedule 5 shows the projected revenue sources for fiscal year 

2000 by authorizing subsection of the CVPIA. 

Revenues: 

Friant Division Surcharges $ 9,836,000 

Tiered Water Revenues 300,000 

Transfer Water Revenues 100,000 

Restoration Payments 37,Y10,000 

Total Projected Restoration Fund 

Revenues for Fiscal Year 2000 

The Restoration Fund revenues attributable to Project Water were projected by 

applying the applicable Restoration Fund rate to the projected paid fiscal 

year 2000 water deliveries. Annual Project Water delivery projections are 

updated annually under the Project's Irrigation and M&I water ratesetting 

policies. These projections serve as the primary basis for projecting 

Restoration Fund revenues. 

The Friant Division Surcharge rate for fiscal year 2000 is $7 per acre-foot. 

Tiered Water rates specified in the contracts for delivered Project Water are 

based on percentages of contractors Project Water entitlements. Transfer 

Water Revenues are based on projected acre-feet subject times a projected 

difference between full cost and cost of service rates. The Restoration 

Payment rates for Project Water equate to a 1992 Consumer Price Index Urban 

(CPIU)indexed rate of $6 per acre-foot for irrigation water and $12 per acrefoot for M&I water. These CPIU indexed rates are adjusted annually. No other 

Restoration Fund revenues are projected for fiscal year 2000, as provisions 

for such other charges are not anticipated to provide Restoration Funds in 

fiscal year 2000. 

The fiscal year 2000 Restoration Fund appropriation of $42,138,000 is shown in 

schedule 8. The schedule lists the fish and wildlife restoration activities 

projected to be funded during the fiscal year and the amounts attributable to 

each activity. 

2 
Schedule 1 

Central Valley Project Improvement Act 

Restoration Fund Revenues and Expenditures 

for Fiscal Year 1998 

Revenues Fiscal Year 1998 

Non-Discretionary Revenues 

Pre-Renewal Charges (Subsection 3404(c)(3)) $0 

Tiered Water Revenues (Subsection 3405(d)) 0 

Transfer Water Revenues (Subsection 3405(a)(1 )(B)) 2,634 

Friant Division Surcharges (Subsection 3406(c)(1 )) --See Schedule 2 3,731,935 

M&l Surcharges (Subsection 3407(d)(2)(A)) 0 

Subtotal - Non-Discretionary Revenues $3,734,569 

Discretionary Revenues 

Restoration Payments (Subsection 3407(c) & (d)) -- See Schedule 3 20.897.052 

Total Restoration Fund Revenues $24,631,621 

Expenditures 

Expenditures (Subsections 3406 & 3408) -- See Schedule 4 28.312.950 

Excess of Restoration Fund Revenues over Expenditures ($3,681 ,329) 

for Fiscal Year 1998 

Contributions 

Non-Federal Contributions (Subsection 3407(a)) 24 

Restoration Fund Balance at September 30, 1997 25.775.528 

Restoration Fund Balance at September 30, 1998 $22 094 223 

3 
Schedule 2 

Central Valley Project Improvement Act 

Friant Division Surcharges (Subsection 3406{c)(1)) 

for Fiscal Year 1998 

WATER SALES Ri=VENUES ($1 

SERVICE AREA IRRIGATION _M&L TOTAL 

FRIANT-KERN CANAL $2,967,016 $18,897 $2,985,913 

CROSS VALLEY CANAL 98 0 98 

MADERA CANAL 709,027 0 709,027 

FRIANT DAM 36,300 597 36,897 

MENDOTA POOL 0 0 0 

Total $3.712441 $19 494 $3,731,935 

4 
Schedule 3 

Page 1 of 2 

Central Valley Project Improvement Act 

Restoration Payments (Subsection 3407{c) & (d)) 

for Fiscal Year 1998 

WATER SALES REVENUES($) 

SERVICE AREA IRRIGATION ~ TOTAL 

FOLSOM 

Folsom Dam & Reservoir ($3,950) $549,383 $545,433 

Folsom-South Canal 0 15,000 15,000 

Sugar Pine Dam & Reservoir 0 7,878 7,878 

Sly Park Dam & Reservoir 24,150 241 '114 265,264 

Total Folsom 20,200 813,375 833,575 

TRACY 

Contra Costa Canal 2,455 1,016,837 1,019,292 

Delta-Mendota Canal 1,023,138 105,793 1,128,931 

San Luis Canal-Tracy 566,027 5,837 571,864 

New Melones Dam & Reservoir 212,404 137,556 349,960 

San Felipe Unit 311,756 510,449 822,205 

Total Tracy 2,115,780 1,776,472 3,892,252 

FRESNO 

San Luis Canal-Fresno 4,792,830 141,780 4,934,610 

Friant Dam 23,117 1,902 25,019 

Friant-Kern Canal 3,634,788 56,695 3,691,483 

Cross Valley Canal 72,081 0 72,081 

Madera Canal 857,232 0 857,232 

Delta-Mendota Pool 56,800 0 56,800 

Buchanan Unit 165,120 0 165,120 

Hidden Unit 165,120 0 165,120 

Total Fresno 9,767,088 200,377 9,967,465 

SHASTA 

Clear Creek Unit (2,791) 21,170 18,379 

Shasta Dam & Reservoir 0 43,358 43,358 

Spring Creek Conduit 0 59,755 59,755 

Cow Creek Unit 4,610 37,286 41,896 

Toyon Pipeline 0 33,760 33,760 

Sacramento River - Shasta 834 {6,821} (5,987} 

Total Shasta 2,653 188,508 191,161 

5 
Schedule 3 

Page 2 of 2 

Central Valley Project Improvement Act 

Restoration Payments (Subsection 3407{c) & (d)} 

for Fiscal Year 1998 

WATER SAL~="S REVENUES($) 

SERVICE AREA. IRRIG,A.TION __M&L TOTAL 

WILLOWS 

· Corning Canal 0 348 348 

Tehama-Colusa Canal (2,365) 1,829 (536) 

Black Butte Dam & Reservoir 483 (344) 139 

Colusa Basin Drain 124,741 0 124,741 

Feather River 35,682 0 35,682 

Sacramento River- Willows 956,905 . 49,625 1,006,530 

Total Willows 1 '115,446 51,458 1 '166,904 

Restoration Payments 

Irrigation and M&l $13,021,167 $3,030,190 $16,051 ,357 

Restoration Payment- Irrigation $13,021,167 

Restoration Payment - M&l 3,030,190 

Restoration Payment- Power 4,845,695 

Total $20,897,052 

6 
Schedule 3A 

Central Valley Project Improvement Act 

Restoration Payments (Subsection 3407(c) & (d)) 

Projected versus Actual 

for Fiscal Year 1998 

WATER SALES REVENUES($) 

SERVICE AREA PROJECTED ACTUAL /1 DIFFERENCE 

Black Butte Dam & Reservoir $1,079 $139 ($940) 

Buchanan Unit 161,966 165,120 3,154 

Clear Creek Unit 23,607 18,379 (5,228) 

Colusa Basin Drain 101,229 124,741 23,512 

Contra Costa Canal 1,352,364 1,019,292 (333,072) 

Corning Canal 297 348 51 

Cow Creek Unit 72,845 ·. 41,896 (30,949) 

Cross Valley Canal 177,960 72,081 (105,879) 

Delta-Mendota Canal 1,721,953 1,128,931 (593,022) 

Delta-Mendota Pool 324,452 56,800 (267,652) 

Feather River 53,989 35,682 (18,307) 

Folsom Dam & Reservoir 557,133 545,433 (11,700) 

Folsom-South Canal 67,450 15,000 (52,450) 

Friant Dam 1,686 25,019 23,333 

Friant-Kern Canal 8,820,441 3,691,483 (5, 128,958) 

Hidden Unit 161,966 165,120 3,154 

Madera Canal 2,212,191 857,232 (1 ,354,959) 

New Melones Dam & Reservoir 364,326 349,960 (14,366) 

Sacramento River - Shasta 81,891 (5,987) (87,878) 

Sacramento River- Willows 759,325 1,006,530 247,205 

San Felipe Unit 1,435,978 822,205 (613,773) 

San Luis Canal-Fresno 5,824,273 4,934,610 (889,663) 

San Luis Canal-Tracy 916,456 571,864 (344,592) 

Shasta Dam & Reservoir 30,433 43,358 12,925 

Sly Park Dam & Reservoir 283,310 265,264 (18,046) 

Spring Creek Conduit 61 '163 59,755 ( 1 ,408) 

Sugar Pine Dam & Reservoir 9,443 7,878 (1 ,565) 

Tehama-Colusa Canal 944 (536) (1,480) 

Toyon Pipeline 38,203 33,760 (4,443) 

Restoration Payments- Water $25,618,353 $16,051,357 ($9,566,996) 

Restoration Payments -Water (Irrigation and M&l) $16,051,357 

Restoration Payments - Power 4,845,695 

Total $20,897,052 

/1 Fiscal Year 1998 actual revenues were below expectations for several reasons, however 

the primary reason was California's abundant rainfall. This lowered the need and demand 

for Project Water, and as a result, Restoration Payments revenues (which are a surcharge 

on Project Water sold and delivered) were also below normal. 

7 
Schedule 4 

Central Valley Project Improvement Act 

Expenditures (Obligations) for Fiscal Year 1998 

FISH AND WILDLIFE RESTORATION ACTIVITIES SUBSECTION AMOUNT($) 

Habitat Restoration, improvement, & Acquisition 

Anadromous Fish Program 3406(b)(1) 5,616,206 

Other CVP Impacts 3406(b)(1) Other 2,657,707 

Dedicated Project Yield 3406(b)(2) 718,235 

· Water Acquisition 3406(b)(3) 1,903,966 

CVP Water Augmentation Program (FWS) 3406(b)(3),3408U) 0 

Evaluate Project Operations 3406(b)(9)(19) 72,658 

Stanislaus River Basin Water Needs 3406(c) 121,538 

. San Joaquin Basin Action Plan 3406(d) 3,886,109 

· Refuge Water Supply 3406( d)(1-4) 1,852,708 

Refuge Wheeling 3406(d)(5) 3,785,295 

Private Wetlands Investigation 3406(d)(6) 49,099 

CVPIA Supporting Investigations 3406(e) 202,804 

Project Fisheries Impacts 3406(f) 0 

Ecosystem/Water Operations Study 3406(g) 82,582 

Land Retirement 3408(h) 751,575 

Water Conservation 3408(i) 4,383 

Other Fish and Wildlife Restoration Activities 

Tracy Pumping Plant 3406(b)(4) 39,743 

Shasta Temperature Control Device 3406(b)(6) (211 ,122) 

Fish Passage Program 3406(b)(1 0) 0 

Research Pumping Plant Evaluation 3406(b )( 1 0) (4,632) 

Coleman National Fish Hatchery 3406(b )( 11 ) 3,152,885 

Keswick Fish Trap Modification 3406(b)(11) (934) 

Clear Creek Restoration 3406(b)(12) 358,090 

Spawning Gravel 3406(b )( 13) 261,179 

CVP Project Assessment/Monitoring Program 3406(b )(16) 1,262,759 

Anderson-Cottonwood 10 3406(b )( 17) 37,546 

Unscreened Diversions 3406(b )(21) 1,093,366 

Flood Agr Lands for Waterfowi!Yid Enhancement 3406(b )(22) 619,205 

Total Expenditures (Obligations) Fiscal Year 1998 $28,312,950 

/1 Negative numbers result from prior year obligations that are deobligated this year. 

8 
Schedule 5 

Central Valley Project Improvement Act 

Projected Restoration Fund Revenues and Expenditures 

for Fiscal Year 2000 

Revenues Fiscal Year 2000 

Pre-Renewal Charges (Subsection 3404(c)(3)) $0 /1 

/2 

/3 

Tiered Water Revenues (Subsection 3405(d)) 300,000 

Transfer Water Revenues (Subsection 3405(a)(1 )(B)) 100,000 

Frian; Division Surcharges (Subsection 3406(c)(1)) --See Schedule 6 9,836,000 

M&l Surcharges (Subsection 3407(d)(2)(A)) 0 

Restoration Payments (Subsection 3407(c) & (d))-- See Schedule 7 37,110,000 

Total Projected Restoration Fund Revenues $47,346,000 

Expenditures 

Expenditures (Subsections 3406 & 3408) -- See Schedule 8 42,138,000 

Contributions 

Non-Federal Contributions (Subsection 3407(a)) 0 -----

FY 2000 Projected Revenues over (under) Expenditures $5,208,000 

Restoration Fund Balance at September 30, 1999 15,708,883 

Restoration Fund Balance Projected at September 30, 2000 $20,916,883 

/1 Pre-Renewal Charges of less than $1,000 from one contractor (Elk Creek CSD) are expected. 

/2 M&l Surcharges have been less than $1,000 per year from one contractor (U.S. Forest Service). 

FY 2000 M&l Surcharges are expected to continue at this rate. 

/3 Non-Federal Contributions (Subsection 3407(a)) are not projected until a historic basis for 

projecting such receipts is available. 

9 
SERVICE AREA IRRIGATION TOTAL 

Schedule 6 

Central Valley Project Improvement Act 

Projected Friant Division Surcharges (Subsection 3406(c)(1)) 

for Fiscal Year 2000 

WATER SALES REVENUES($) 

FRIANT -KERN CANAL $7,342,709 $592,621 $7,935,330 

Mf.DERA CANAL 1,868,302 0 1,868,302. 

FRIANT DAM 30,766 1,602 32,368 

Total $9 241 777 $594,223 $9,836,000 

10 
Schedule 7 

Page 1 of 2 

Central Valley Project Improvement Act 

Projected Restoration Payments (Subsection 3407{c) & (d)) 

for Fiscal Year 2000 

WATER SALES REVENUES($) 

SERVICE AREA IRRIGATION ____M_&L TOTAL 

FOLSOM 

Folsom Dam & Reservoir $0 $527,153 $527,153 

Folsom-South Canal 0 28,266 28,266 

Sugar Pine Dam & Reservoir 0 9,893 9,893 

Sly Park Dam & Reservoir 35,332 254,390 289,722 

Total Folsom 35,332 819,702 855,034 

TRACY 

Contra Costa Canal 3,534 1,491,010 1,494,544 

Delta-Mendota Canal 1,521,106 118,942 1,640,048 

San Luis Canal-Tracy 916,865 7,349 924,214 

New Melones Dam & Reservoir 144,861 211,992 356,853 

San Felipe Unit 337,597 993,536 1,331 '133 

Total Tracy 2,923,963 2,822,829 5,746,792 

FRESNO 

San Luis Canal-Fresno 5,716,718 185,493 5,902,211 

Friant Dam 23,743 2,473 26,216 

Friant-Kern Canal 5,666,603 914,689 6,581,292 

Cross Valley Canal 142,755 0 142,755 

Madera Canal 1,440,032 0 1,440,032 

Delta-Mendota Pool 335,491 0 335,491 

Buchanan Unit 169,594 0 169,594 

Hidden Unit 169,594 0 169,594 

Total Fresno 13,664,530 1 '102,655 14,767,185 

SHASTA 

Clear Creek Unit 0 21 '199 21 '199 

Shasta Dam & Reservoir 0 39,148 39,148 

Spring Creek Conduit 0 64,460 64,460 

Cow Creek Unit 0 70,664 70,664 

Toyon Pipeline 0 31,262 31,262 

Sacramento River - Shasta 15,716 67,201 82,917 

Total Shasta 15,716 293,934 309,650 

11 
Schedule 7 

Page 2 of 2 

Central Valley Project Improvement Act 

Projected Restoration Payments (Subsection 3407(c) & (d)) 

for Fiscal Year 2000 

WATER SALES REVENUES($) 

SERVICE AREA IRRIGATION _M&L TOTAL 

WILLOWS 

Corning Canal 0 283 283 

Tehama-Colusa Canal 0 1,766 1,766 

Black Butte Dam & Reservoir 565 565 1,130 

Colu.sa Basin Drain 92,570 0 92,570 

.. Feather River 70,664 0 70,664 

Sacramento River- Willows 904,205 0 904,205 

Total Willows 1,068,004 2,614 1,070,618 

Restoration Payments 

Irrigation and M&l $17707545 $5,041,734 $22,749,279 

Restoration Payment - Irrigation $17,707,545 

Restoration Payment- M&f 5,041,734 

Restoration Payment - Power 14,360,721 

Total $37 110,000 

12 
Schedule 8 

Central Valley Project Improvement Act 

Projected Expenditures (Obligations) for Fiscal Year 2000 

FISH AND WILDLIFE RESTORP.,TION ACTIVITIES SUBSECTION AMOUNT($) 

Habitat Restoration, Improvement, & Acquisition 

Anadromous Fish Program 3406(b)(1) $7,000,000 

Other CVP Impacts 3406(b)(1) Other 2,700,000 

Dedicated Project Yield 3406(b)(2) 1,000,000 

Water Acquisition 3406(b)(3) 9,000,000 

Flow Fluctuation Study 3406(b)(9) 50,000 

Reservoir Storage 3406(b)(19) 50,000 

Stanislaus River Basin Water Needs 3406(c) 100,000 

Refuge Water Supply 3406( d)(1 ),(2), & (5) 12,500,000 

Land Retirement 3408(h) 5,138,000 

Other Fish and Wildlife Restoration Activities 

Clear Creek Restoration 3406(b )( 12) 50,000 

Restore Spawning Gravel 3406(b )(13) 50,000 

CVP Project Assessment/Monitoring Program 3406(b )( 16) 1,500,000 

Anadromous Fish Screening Program 3406(b )(21) 2,000,000 

Flood Agr Lands for WaterfowiNid Enhancement 3406(b )(22) 1,000,000 

Total Projected Expenditures (Obligations) Fiscal. Year 2000 $42,138,000 

13