ANNUAL FINANCIAL REPORT 

CENTRAL VALLEY PROJECT IMPROVEMENT ACT 

Public Law 102-575, Title XXXIV 

Revenues and Expenditures for the Periods: 

October 1, 199.6- September 30, 1997 (Actual) 

October 1, 1998 -September 30, 1999 (Projected) . 

· June 1999 

Bureau ofReclamation 

United States Department of the Interior 
TABLE OF CONTENTS 

Summary ...................................................................................................................... 1 

Actual Restoration Fund Revenues and Expenditures - , . 

for Fiscal Year 1997 (Schedule 1) .... : .................................................... : .. :............. 3 

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

for Fiscal Year 1997 (Schedule 2) ............................................ ············~······· .......... 4 

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

for Fiscal Year 1997 (Schedule 3) -~········································································ 5 

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

Projected versus Actual for Fiscal Year 1997 (Schedule 3A) ................................ 7 

Actual Expenditures for Fiscal Year 1997 (Schedule 4) .. :......................................... 9 

-Projected Restoration Fund Revenues and Expendltures 

for Fiscal Year 1999 (Schedule 5) ........................ ~................................................. 10 

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

for Fiscal Year 1999 (Schedule 6) ...................... : ................................... ~··············· 11 

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

for Fiscal Year 1999 (Schedule 7) .......................................................................... 12 

Projected Expenditures for Fiscal Year 1999 (Schedule 8)............... .................. ...... . 14 

ii 
· CENTRAL VALLEY PROJECT IMPROVEMENT ACT 

ANNUAL FINANCIAL REPORT 

SUMMARY 

Subsection 3407(£) of the Central Valley Project Improvement Act (Title XXXIV ofPublic Law 

102-575) directs that the Secretary of the Interior shall submit an annual financial report to the 

Senate Committees on F;nergy and Natural Resources and on Appropriations, and the House 

Committees on Resources and on Appropriations. 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 fifth annual financial report prepared pursuant to Subsection 3407(£) of the 

Central Valley Project Improvement Act (CVPIA) and covers fiscal year 1997 revenues and 

expendituresand fiscal year 1999 projected revenues and expenditures. Forpurpos~s of this 

report revenues are actual collections processed, and expenditures are obligations incurred. 

Schedules 1 through 4 pmvide summary information on fiscal year 1997 Restoration Fund 

revenues and expenditures. Schedules 5 through 8 provide SU111IU.ary information on projected 

fiscal year 1999 Restoration Fund revenues and expenditures. 

Fiscal Year 1997 

Fiscal year 1997 Restoration Fund revenues totaled $36,635,576. Fiscal year 1997 Restoration 

Fund expenditures were $52,146,691. The fiscal year 1997 Restoration Fund balance, 

$25,775,528 (fiscal year 1996 carryover $41,250,257 +fiscal year 1997 expenditures exceeding 

revenues by $15,511,115 + no:h-federal contributions $3 6,3 8 6) was carried over into the fiscal 

year 1998 program. Schedule 1 summarizes fiscal year 1997 Restoration Fund revenues and 

expenditures, including the carryover from 1996, and the Restoration Fund balance at 

September 30, 1997. Schedules 2 and 3 provide detail information on fiscal year 1997 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 1997 and the amounts attributable to each activity. 

Fiscal Year 1998 

. Fiscal year 1998 Restoration Fund revenues and expenditures are being compiled and reviewed 

at this time. Revenues and expenditures are expected to be approximately $27 million and 

$53 million respectively. Detailed fiscal year 1998 information will be in the next annual 

financial report. 
Fiscal Year 1999 

For fiscal year 1999, Restoration Fund revenues are projected to be $48,018,000. Schedule 5 

shows the projected revenue sources for fiscal year 1999 by authorizing subsection of the 

CVPIA. 

Revenues: 

Friant Division Surcharges $ 7,026,000 

Transfer Revenues 10,000 

M&I Surcharges . 1,000 

Restoration Payments 40,981,000 

Total Projected Restoration Fund 

Revenues for Fiscal Year 1999 $48,018,000 

The Restoration Food revenues attributable to Project Water were projected by applying the 

applicable Restoration Fund rate to the projected paid fiscal year 1999 water deliveries. Annual 

Project Water delivery projections are updated annually linder the Project's Irrigation, and 

· Municipal and Industrial (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 1999 is $5 per acre-foot. Transfer Water 

Revenues are based on projecfed 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 acre-foot for M&I water. The M&I Surcharge rate equates to a 1992 CPIU indexed rate of 

$25 per acre-foot ofProject Water subject to this charge. These CPIU indexed rates are adjusted 

annually. No other Restoration Fund revenues are projected for fiscal year 1999, as provisions 

for such other charges are not anticipated to provide Restoration Funds in fiscal year 1999. 

The fiscal year 1999 Restoration Fund appropriation of $33,130,000 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 1997 · 

Revenues Fiscal Year 1997 

Non-Discretionary Revenues 

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

Tiered Water Rates (Subsection 3405(d)) 0 

Transferred Water Rates (Subsection 3405(a)(l )(B)) 0 

Friant Division Surcharges (Subsection 3406(c)(1)) --See Schedule 2 6,040,929 

.. M&l Surcharges (Subsection 3407(d}(2)(A)) 544 

Subtotal - Non-Discretionary Revenues - $6,041,473 

. Discretionary Revenues 

Restoration Payments (Subsection 3407(c) & (d)) -- See Schedule 3 30,594.103 . 

Total Restoration Fund Revenues $36,635,576 

Expenditures 

· Expenditures (Subsections 3406 & 3408) -- See Schedule 4 52,146.691 

Excess of Restoration Fund Revenues over Expenditures ($15,511 '115) for Fiscal Year 1997 

Contributions 

Non-Federal Contributions (Subsection 3407(a)) 36,386 

Restoration Fund Balance at September 30, 1996 41.250,257 

Restoration Fund Balance at September 30, 1997 $25.775 528 

3 
Schedule 2 

Central Valley Project Improvement Act 

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

for Fiscal Year 1997 

WATER SALES REVENUES($) 

SERVICE AREA IRRIGATION M&l TOTAL 

FRIANT-KERN CANAL $4,238,528 $508,257 $4,746,785 

CROSS VALLEY CANAL 564 0 564 

MADERA CANAL 1,217,744 0 1,217,744 

FRIANT DAM 77,304 .708 78,012 

MENDOTA POOL. (2, 176) 1\ 0 (2, 176) 

Total $5,531,964 . $508,965 $6,040,929 

1\ Negative numbers result from prior year overpayments that are refunded -this year. 

4 
Schedule 3 

Page 1 of 2 

Central Valley Project Improvement Act 

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

for Fiscal Year 1997 

WATER SALES REVENUES($) 

SERVICE AREA IRRIGATION M&l TOTAL 

FOLSOM 

Folsom Dam & Reservoir $12,958 $487,574 $500,532 Folsom-South Canal 0 40,000 40,000 Sugar Pine Dam & Reservoir 0 9,246 9,246 Sly Par!< Dam & Reservoir 39,336 286,919 326,255 Total Folsom 52,294 823,739 876;033 

TRACY 

Contra Costa Canal 3,740 1,505,874 1,509,614 Delta-Mendota Canal 1,890,844 147,677 2,038,521 San Luis Canal-Tracy 1,376,130 8,993 1,385,123 

New Melones Dam & Reservoir 381,647 0 381,647 San Felipe Unit 364,264 1,503,853 1,868,117 Total Tracy 4,016,625 3,166,397 7,183,022 

FRESNO 

San Luis Canal-Fresno 7,359,331 187,502' ' 7,546,833 Friant Dam 128,413 2,567 130,980 Friant-Kern Canal 7,051,927 1,647,315 8,699,242 Cross Valley Canal 281,444 0 281,444 Madera Canal 2,031,413 0 2,031,413 Delta-Mendota Pool 389,028 0 389,028 Buchanan Unit 160,800 0 160,800 Hidden Unit 160,800 0 160,800 Total Fresno 17,563,156 1,837,384 19,400,540 

SHASTA 

Clear Creek Unit {28,635) 1\ 21,376 (7,259) Shasta Dam &Reservoir 0 26,699 26,699 Spring Creek Conduit 0 55,120 55,120 ' 

Cow Creek Unit 1,458 (24,814) 1\ (23,356) Toyon Pipeline ·0 41,335 41,335 

Sacramento River- Shasta 5,248 10,594 15,842 Total Shasta (21 ,929) 130,310 108,381 

5 
Schedule 3 

Page 2 of 2 

Central Valley Project Improvement Act 

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

for Fiscal Year 1997 

WATER SALES REVENUES($) 

SERVICE AREA IRRIGATION M&l TOTAL 

WILLOWS 

Corning Canal 0 196 196 Tehama-Colusa Canal 7,904 2,823. 10,727 Black Butte Dam & Reservoir 314 1,790 2,104 Colusa. Basin Drain 0 0 0 Feather River 40,754 0 40,754 Sacramento River- Willows 1,057,824 {30,908}1\ 1,026,916 Total Willows 1,106,796 (26,099) .1,080,697 

Restoration Payments 

Irrigation and M&l $22!716!942 $5!931!731 $28!648!673 

Restoration Payment:- Irrigation $22,716,942 

Restoration Payment- M&I 5,931,731 

Restoration Payment- Power 1,945,430 

Total $30,594,1 03 

1\ Negative numbers result from prior year overpayments that are refunded this year. 

6 
Schedule 3A 

Page 1 of 2 Central Valley Project Improvement Act 

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

Projected versus Actual 

for Fiscal Year 1997 

_______ W~A~TERSALESREVENUE~$'~-----

SERVICE AREA PROJECTED ACTUAL DIFFERENCE 

Black Butte Dam & Reservoir 

Buchanan Unit $1,598 $2,104 $506 159,780 Clear Creek Unit 160,800 1,020 60,569 Colusa Basin Drain (7,259) 1\ (67,828) 153,788 Contra Costa Canal 0 (153, 788) 2\ 

Corning Canal 1,334,079 1,509,614 175,535 

Cow Creek Unit 0 196 196 125,117 Cross (23,356) 1\ Valley Canal (148,473) 2,116 281,444 Delta-Mendota Canal 279,328 1,367,547 2,038,521 Delta-Mendota Pool 670,974 3\ 353,593 389,028 Feather River 35,435 . 66,575 40,754 Folsom Dam & Reservoir (25,821) 485,473 .500,532 Folsom-South Canal · 15,059 66,538 Friant Dam 40,000 (26,538) 3,327 130,980 Friant-Kern Canal . 127,653 

Hidden Unit 10,592,511 8,699,242 (1 ,893,269) 4\ 

Madera Canal 159,780 160,800 1,020 2,608,409 2,031,413 New Melones Dam & Reservoir (576,996) 133,150. 381,647 Sacramento River- Shasta 248,497 131,072 15,842 Sacramento River- Willows (115,230) 1,280,057 1,026,916 San Felipe Unit (253,141) 1,317,811 1,868,117 . San Luis Canal-Fresno 550,306 7,258,222 7,546,833 San Luis Canal-Tracy 288,611 1,059,377 1,385,123 Shasta Dam & Reservoir 325,746 20,800 26,699 Sly Park Dam & Reservoir 5,899 219,593 326,255 Spring Creek Conduit 106,663 59,192 55,120 Sugar Pine Dam & Reservoir (4,072) 10,812 9,246 Tehama-Colusa Canal (1 ,566) 5,160 10,727 Toyon Pipeline 5,567 37,421 41,335 3,914 

Restoration Payments- Water $29,073,467 $28,648,673 ($424,794) 

Restoration Payment- Water (Irrigation and M&l) $28,648,673 

Restoration Payment- Power 1,945,430 

Total 

$30,594,103 

7 
Schedule 3A 

Page 2 of 2 

Central Valley Project Improvement Act 

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

Projected versus Actual 

for Fiscal Year 1997 

Footnotes: 

1\ Negative revenues result from prior year overpayments that are refunded this year. 

2\ Colusa Drain MWC was issued a bill for over $100,000. The bill is currently in 

dispute, and negotiations are ongoing. 

3\ Based on average water allocations and deliveries, Delta-Mendota Canal water districts 

were projected to take approximately 200,000 a-f of project water. However, the water · 

districts took approximately 100,000 a-f of project water greater than projected. 

4\ Based on average water allocations and deliveries, Friant-Kern Canal water districts 

were projected to take approximately! ,500,000 a-f of project water. However, water . 

districts took approximately 300,000 a-f less project water than projected. 

8 
Schedule 4 

Central Valley Project Improvement Act 

Expenditures (Obligations) for Fiscal Year 1997 

FISH AND WILDLIFE RESTORATION ACTIVITIES SUBSECTION AMOUNT($) 

Genera! Investigations 

Habitat Restoration, Improvement, & Acquisition 

San Joaquin River Basin Resource Mgt Initiative 3406{c)(1) ($1 ,475) 1\ 

Construction 

Habitat Restoration, Improvement, & Acquisition 

Anadromous Fish Program 3406{b)(1) 5,264,785 Other CVP Impacts 3406(b)(1) Other 5,714,954 Dedicated Project Yield 3406(b)(2) 957,328 Water Acquisition 3406(b )(3). 11,008,949 - CVP Water Augmentation Program (EWS) - 3406(b )(3),34080). 490 Evaluate Project Operations 3406(b)(9)(19) 67,451 San Joaquin Basin Action Plan 3406(d) 5,070;960 Refuge Water Supply 3406(d)(1-4) 926,905 Refuge Wheeling 3406(d)(5) 3,458,458 Private Wetlands Investigation 3406(d)(6) 1,193,497 CVPIA Supporting Investigations 3406(e) 335,996 Project Fisheries Impacts 3406(f) (392, 131) 1\ Ecosystem/Water Operations Study 3406(g) (98,862)1\ Land Retirement 3408(h) . 1,843,243 Water Conservation 3408(i) 30 

Other Fish and Wildlife Restoration Activities 

Shasta Temperature Control. Device 3406(b)(6) 7,040,602 Fish Passage Program 3406(b )(1 0) (30,227) 1\ Research Pumping Plant Evaluation 3406(b)(1 0) (24,851) 1\ Coleman National Fish Hatchery 3406(b)(11) 1,081,694 Keswick Fish Trap Modification 3406(b)(11) 299,425 Clear Creek Restoration 3406(b )(12) 461,594 Spawning Gravel 3406(b )(13) 529,406 CVP Project Assessment/Monitoring Program 3406(b)(16) 856,694 Anderson-Cottonwood ID 3406(b)(17) 7,186 Unscreened Diversions 3406(b )(21) 6,510,299 Flood Agr Lands for Waterfowi/Yid Enhancement 3406(b)(22) 64,291 

Total Expenditures Fiscal Year 1997 $52,146,691 

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

9 
Schedule 5 

Central Valley Project Improvement Act 

Projected Restoration Fund Revenues and Expenditures 

for Fiscal Year 1999 

Revenues Fiscal Year 1999 

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

Tiered Water Revenues (Subsection 3405(d)) 0 2\ 

Transfer Revenues (Subsection 3405(a)(1 )(B)) 10,000 2\ 

Friant Division Surcharges (Subsection 3406(c)(1 )) -- See Schedule 6 7,026,000 

M&l Surcharges (Subsection 3407(d)(2)(A)) 1,000 2\ 

Restoration Payments (Subsection 3407(c) & (d))- See Schedule 7 40,981,000 

Total Projected Restoration Fund Revenues $48,018,000 

Expenditures 

Expenditures (Subsections 3406 & 3408) --See Schedule 8 33,130,000 

Contributions 

Non-Federal Contributions (Subsection 3407(a)) ___ ___:0:_ 3\ 

Net Projected Restoration Fund Balance (Deficit) at September 30, 1999 $14 888 000 

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

2\ These projections have been updated to reflect the most current information as of June 1999. 

Conseq~ently they do not match the submitted Central Valley Project Restoration Fund 

FY 1999 President's Budget. 

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

projecting such receipts is available. 

10 
Schedule 6 

Central Valley Project Improvement Act 

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

for Fiscal Year 1999 

WATER SALES REVENUES ($) 

SERVICE AREA IRRIGATION _M&.L TOTAL 

FRIANT-KERN CANAL $5,150,640 . $310,485 $5,461,125 

MADERA, CANAL ~ 

1,530,400 --:()- 1,530,400 

FRIANT DAM 33,600 875 34,475 

Total $6,714,640 $311,360 - $7,026,000 

i 1 
/ 

Schedule 7 

Page 1 of 2 · 

Central Valley Proje.ct Improvement Act 

Projected Restoration Payments {SUbsection 3407{c) &.(d)) 

for Fiscal Year 1999 

WATER SALES REVENUES {$) 

SERVICE AREA IRRIGATION M&! TOTAL 

FOLSOM 

Folsom Dam & Reservoir $0 $613,166 $613,166 Folsom-South Canal 0 69,520 69,520 Sugar Pine Da.m & Reservoir 0 12,514 12,514 Sly Park Dam & Reservoir 41,712 250,272 291,984 Total' Folsom ',., 

·~ -: 41,712 945,472 987,184 

TRACY 

Contra Costa Canal 3,476 1,536,392 1,539,868 ·Delta-Mendota Canal 1,657,593 116,321 1,773,914 San Luis Canal-Tracy 936,782 7,230 944,012 New Melones Dam & Reservoir 187,704 208,560 396,264 San Felipe Unit 279,992 .· 1,009,430 1,289,422 Total Tracy 3,065,547 2,877,933 5,943,480 

FRESNO 

San Luis Canal-Fresno 4,928,968 268,695 5,197,663 Friant Dam 46,717 2,433 49,150 Friant-Kern Canal 7,464,098 899,881 8;363,979 Cross Valley Canal 181,461 473 181,934 Madera Canal 2,127,868 0 2,127,868 · Delta-Mendota Pool 334,231 0 334,231 . Buchanan Unit 166,848 .o 166,848 Hidden Unit 166,848 0 166,848 Total Fresno 15,4.17)039 1,171,482 . 16,588,521 

SHASTA 

Clear Creek Unit 0 20,856 20,856 Shasta Dam & Reservoir 0 38,236 38,236 Spring Creek Conduit 0 61,039 61,039 Cow Creek Unit 0 65,349 65,349 Toyon Pipeline 0 30,756 30,756 Sacramento River - Shasta 1,759 83,049 84,808 Total Shasta 1,759 299,285 301,044 

12 
Schedule 7 

Page 2 of 2. 

Central Valley Project Improvement Act 

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

for Fiscal Year 1999 . 

WATER SALES REVENUES ($) 

SERVICE AREA IRRIGATION M&l TOTAL 

WILLOWS 

Corning Canal 0 362 362 Tehama-Colusa Canal 1,043 2,085 3,128 Black Butte Dam & Reservoir 556 0 556 Colusa Basin Drain 104,280 0 104,280-.. FeatheE:River . 55,616 0 55,616 Sacramento River - Willows 970,437. 0 970,437 Total Willows 1,131,932 2,447 . 1 '134,379 

Restoration Payments 

Irrigation and M&l $1 9!657!989 . $5!296!619 m24!954!608 

Restoration Payment- Irrigation $19,657,989 . Restoration Payment - M&l 5,296,619 

Restoration Payment- Power 16,026,392 Total $40!981 !000 

13 
14 

Schedule 8 

Central Valley Project Improvement Act 

Projected Expenditures for Fiscal Year 1999 

FISH AND WILDLIFE RESTORATION ACTIVITIES SUBSECTION AMOUNT($) 

Construction 

Habitat Restoration, Improvement, & Acquisition 

Anadromous Fish Program 3406(b)(1) $6,524,000 Other CVP Impacts 3406(b)(1) Other 2,733,000 Dedicated Project Yield 3406(b)(2) 1,000,000 Water Acquisition 3406(b)(3) 7,273,000 Flow Fluctuation Study 3406(b)(9) 200,000 San Joaquin Basin Action Plan 3406(d) 2,220,000 Refuge Water Supply (Construction) 3406( d)(i );(2) 1,380,000 Refuge Water Supply (Wheeling) 3406(d)(5) 5,400,000 ·Land Retirement ·3408(h) 1,000,000 

Other Fish and Wildlife Restoration Activities 

Coleman National Fish Hatchery 3406(b)(11) 1,750,000 Restore Spawning Gravel 3406(b)(13) 50,000 

CVP Project As9essment/Monitoring Program 3406(b)(16) 1,500,000 

Anadromous Fish Screening Program 3406(b)(21) 1,100,000 

Flood AgrLands for WaterfowVYid Enhancement 3406(b)(22) 1,000,000 

Total Projected Expenditures Fiscal Year1999 $33,130,000