M&I 2004 Sch B-7 F.Z08.XLS

9/9/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

O&M

& Corps Project Use

Component/Facility Expense Energy Costs 

1/

COST TO BE ALLOCATED

Storage

American River (0353) 2,371.38 Black Butte O&M COE (0214) 1b/ 107,500.84 

Central Hazmat Fund (1741) 18,486.93 

Clear Creek Tunnel (0416) (1910) 5,674.74 

ClairHill, CA Whiskeytown Dam (0416) 35,474.12 Coleman Fish Hatchery (1741) 326,149.43 19,983.12 

Columbia-Mowry System (1785) 1b/ 22,670.04 

Delta Cross Channel (0863) 2,283.24 

Folsom Complex (0353) 82,083.34 

Folsom Dam & Reservoir (0353) & (1910) 104,229.58 

Folsom Garage (0353) 7,883.78 

Folsom Pipeline (0353) 21,854.42 

Folsom Plant Maintenance Draw (0353) 14,507.74 Folsom Pumping Plant (0353) & (1910) 32,640.49 3,951.34 Friant Dam & Reservoir (1785) & (1910) 1b/ 177,969.65 388.05 

Gianelli, WR PGP (0805) 2/ 749,054.46 46,255.04 

Regeneration Credit 

(19,544.77) 

San Felipe Unit (217,622.79) (13,438.48) 

Nimbus Dam & Reservoir (0353) & (1910) 36,418.20 

San Joaquin River (1785) 17,279.42 Sacramento River (0725) 53,733.29 Shasta Dam & Reservoir (1741) & (1910) 250,945.58 

Sisk, BF San Luis Dam (0805) 438,510.40 Spring Creek Tunnel (0416) 2.55 

Trinity Dam & Reservoir (0416) & (1910) 12,137.59 

Total Storage 2,302,238.42 37,594.30 

Conveyance

Folsom South Canal (0353) 367,198.84 

Direct Costs - Pumping & Other

City of Fresno - Friant Water Authority Offset (1785) 735,041.00 

Contra Costa PP (Contra Costa WD) (0863) 700,615.50 Cross Valley Canal Contractors ( State Delta PP & Dos Amigos PP)

County of Fresno (0805) 834.55 

County of Tulare (0805) 891.30 

Pleasant Valley PP (City of Coalinga) (0805) 3,328.98 

San Benito County WD

Gianelli, WR PGP (0805) 2/ 9,749.50 602.04 

Pacheco PP (0805) 3/ 22,898.32 

San Luis Relift PP (City of Coalinga) (0805) 334.24 
M&I 2004 Sch B-7 F.Z08.XLS 

9/9/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

O&M

& Corps Project Use

Component/Facility Expense Energy Costs 

1/

Direct Costs - Pumping & Other (continued)

Santa Clara Valley WD

San Luis and Delta Mendota WA Offsets (0805) 786,881.52 

Coyote PP (805) 115,571.73 

Gianelli, WR PGP (0805) 2/ 207,873.29 12,836.43 

Pacheco PP (0805) 3/ 488,224.80 

Westlands WD Relifts (0805) 18,999.64 Wintu PP (Bella Vista WD) (0725) 32,334.50 

Total Direct Costs (Pumping & Other) 1,739,545.31 1,397,472.04 Sub Total 4,408,982.57 1,435,066.34 

Water Marketing 1/ 2,223,133.64 

Total Costs to be Allocated 6,632,116.21 1,435,066.34 

COST TO BE DIRECT BILLED Conveyance

Arroyo Pasajero (0805) 96.62 

Delta Mendota Canal (0214) (0863) 1,146.36 Friant Kern Canal (1785) 460.03 

Little Panoche Creek Det Dam (0805) 40.55 

Los Banos Creek Det Dam (0805) (12.96) 

O'Neill Forebay & Dam (0805) (58.81) Red Bluff Dam (0725) 1b/ 3,664.82 

Red Bluff Research PP (0725) (1910) 2,579.29 San Luis Canal (0805) 2,042.34 San Luis Canal Turnouts (0805) 74.82 

Stoney Creek CHO (0725) 28,245.66 

Tehama-Colusa Canal (0725) 1,199.06 

Tehama-Colusa Fish Facility (0725) 18.94 

Toyon Pipeline (1741) 1b/ 20,552.46 25,264.43 

Total Conveyance 60,049.18 25,264.43 

 Conveyance Pumping

Dos Amigos PP (0805) 107.18 21,118.78 O'Neill PGP (0805) 15,832.82 

Regeneration Credit (1,747.70) 

Tracy Pumping Plant (0863) 300.62 90,450.29 

State-Delta PP Total Conveyance Pumping 407.80 125,654.19 

 Direct Pumping

Contra Loma Dam (0863) 1b/ 11,972.28 

Total Costs to be Direct Billed 60,456.98 162,890.90 

Grand Total 6,692,573.19 1,597,957.24 
M&I 2004 Sch B-7 F.Z08.XLS

9/9/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 22 & 25 of the 2004 CVP Consolidated Financial Statement (F/S). For certain

facilities, the power costs have been isolated and shown under "Project Use Energy" . FY 2004 O&M Expenses are as follows:

Expenses or Total 

Joint Expense Credits Other Total Expenses to 

Recorded Not Recorded Total Per Adjustments Expenses be Direct Bille

in F/S Sch 25 in F/S Sch 25 F/S Sch 22 to Expense per Ratesetting per Ratesettin

a/ b/

Storage 2,443,064.90 0.00 2,443,064.90 (103,232.18) 2,339,832.72 Carriage 1,646,766.99 367,198.84 2,013,965.83 1,713,598.24 3,727,564.07 223,347.8Water Marketing c/ 2,544,285.64 2,363,858.65 4,908,144.29 (2,685,010.65) 2,223,133.64 

Financial Statement Balance 6,634,117.53 2,731,057.49 9,365,175.02 (1,074,644.59) 8,290,530.43 223,347.8

a/ Detail of financial statement expenses or credits in Schedule 22 but not recorded in the Multipurpose Expense Schedule 25.Storage Carriage Water Marketing

Folsom South Canal (0353) 367,198.84 Contra Loma Dam (863) 11,972.28

Toyon Pipeline (1741) 48,016.37City of Fresno (1785) 2,303,870.00

Total 0.00 367,198.84 2,363,858.65

b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule 22:

Storage: Total

Black Butte O&M COE moved from Water Marketing (86,188.90)Black Butte O&M COE FFS input error (prior year ajustment recorded in current year) 193,689.74Gianelli WR PGP costs moved to Direct Pumping (231,061.27)Columbia-Mowry System moved from Water Marketing 22,849.59CFO (PUE) Adjustment (2,341.79)CFO (PUE) Adjustment - Columbia Mowry (included with WM in F/S) (179.55)

(103,232.18)

Carriage:

Contra Loma Dam - Power - moved from Water Marketing 11,972.28Toyon Pipeline moved from Water Marketing 48,016.37Gianelli WR PGP costs moved from Storage 231,061.27Dos Amigos PP - Adjustment to F/S (transfer cost from Irr to M&I) 2,797.20City of Fresno (Friant Water Authority Offset) - FY 2003 and FY 2004 costs moved from Water Marketing 2,303,870.00City of Fresno (Friant Water Authority Offset) - included in FY 2003 accounting (1,677,807.00)City of Fresno (Friant Water Authority Offset) - FY 2004 costs transferred from Irrigation 108,978.00CFO (PUE) Adjustment (99,971.92)CFO (PUE) Adjustment - Toyon Pipeline (included with WM in F/S) (2,199.48)SLDMWA Offsets transferred from Irrigation (Sch 19) 786,881.52

1,713,598.24

Water Marketing:

Black Butte O&M COE moved to Storage 86,188.90Toyon Pipeline moved to Carriage (48,016.37)Contra Loma Dam - Power - moved to Carriage (11,972.28)Columbia-Mowry System moved to Storage (22,849.59)City of Fresno (Friant Water Authority Offset) - moved to Carriage (2,303,870.00)CFO adjustment for Foresthill PUD e/ 3,830.24Non-Permanent Contractor Revenue (Includes Non-Project Water Revenue) d/ (388,321.55)

(2,685,010.65) 

Total (1,074,644.59) 
M&I 2004 Sch B-7 F.Z08.XLS 

9/9/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

Footnotes (continued)

c/ Includes General and Administrative Expenses.d/ Non-Project water revenue - Contra Costa WD's revenue related to Los Vaqueros.e/ Foresthill PUD's share of CFO adjustment for FY 2003 and FY 2004 distributions. Ref: 2004 M&I Application of CFO/PFR Audit Adj Analysis.Z08.xls

2/ Determination of FY 2004 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 To

2004 Storage Deliveries (A/F) 127,552 5,714 121,838 311,480 439,03Ratios 0.29053 0.04480 0.95520 0.70947 1.0000Allocated Gianelli,WR Pump Generator Costs (Excludes Regeneration Credit) - 2004:Direct Costs 217,622.79 9,749.50 207,873.29 531,431.67 749,054.4

Project Use Costs 13,438.48 602.04 12,836.43 32,816.56 46,255.0

Total Allocated Costs 231,061.27 10,351.54 220,709.72 564,248.23 795,309.5

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

511,123.12 22,898.32 488,224.80

Note: Storage Expense Allocation

(The following calculations are provided for use on Schedule of CVP Allocated Municipal and Industrial 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 5/ above) 217,622.79 531,431.67 749,054.46PUE Costs/Excludes Regenerating Credit (see pg 1) 13,438.48 32,816.56 46,255.04

Regeneration Credit (19,544.77) (19,544.77)

Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 231,061.27 (231,061.27)

Sub-total 544,703.46

Allocated Other Storage O&M Expense 521,538.90 1,273,590.36 1,795,129.26

Total Allocable Storage Expense 521,538.90 1,818,293.82 2,339,832.72
M&I 2004 Sch B-7 F.Z08.XLS

9/9/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004

M&I Revenue per Schedule B-2 (excluding Voluntary Payments) 19,645,770.45Current Year revenues recorded in Ratesetting in current year but will be recorded in FFS in 2005 4c/ 193,205.97Current Year Voluntary Payments recorded in FFS and Ratesetting in current year (Contra Costa WD) 2,102,342.78Prior Year revenue adjustments included in Ratesetting but will be recorded in FFS in 2005 4c/ (3,173.87)FY 2003 revenue adjustments reversed in FY 2004 4c/ (60.00)Prior Year revenues recorded in FFS in current year but recorded in Ratesetting in prior year 4c/ (756.24)Prior Year Voluntary Payments and Refunds recorded in FFS and Ratesetting in current year 4c/ 139,049.65Prior Year Voluntary Payments recorded in FFS in current year, but recorded in Ratesetting in prior year 4c/ 204,938.52FY 2003 Refunds and Reallocations recorded in FFS in current year, but recorded in Ratesetting in FY 2003 4c/ (118,699.78)Prior Year Voluntary Payments refunded in FY 2004 4c/ (263,432.85)Contra Costa WD - Current Year $2.50 administrative charge applied to capital repayment ($2.50 * 90,698 A/F) 226,745.00FY 2005 Voluntary Payments recorded in FFS in 2004 89,383.78Conveyance Income - Delta Mendota Water Authority 907,782.75

Contract Administrative Fees 3,000.00

M&I Revenues Per Financial Statement (Sch. 21) 23,126,096.16

Reconstructed Excess of Income Over Expense at 9/30/03 (See 2005 Water Rates, Sch B-7) (1FY 2004 Activity per Ratesetting: O & M Expense 8,067,182.55Net change from Financial Statement Costs 1/

Other Adjustments to Expense 1b/ 1,074,644.59

Total O&M Expense 9,141,827.14Current Year Interest on Investment recorded in F/S (Sch. 22) 21,270,484.46Total Costs to be Direct Billed 1/ 223,347.88

M&I O&M Expenses and Interest per F/S (Sch. 22) 30,635,659.48

Total Current Year Result per F/S (Sch. 20) 

Transactions Incorporated into Ratesetting in Prior Years but not in F/S @9/30/2004 (differences between Ratesetting and Financial Statement)

Revenue:

FY 2003 revenues recorded in ratesetting in FY 2003 but recorded in FFS in FY 2004 (59,675.19)Prior Year revenues recorded in ratesetting in FY 2003 but recorded in FFS in FY 2004 (3,105.99)FY 2000 & FY 2001 revenues recorded in ratesetting in Prior Years but recorded in FFS in FY 2004 (119.41)

(62,900.59)

Expense:

PEIS capitalized FY 1992 through FY 1998 (see 99MFB8AE.Z03) (2,206,215.99)

 Adjustment to F/S in FY 1999 (see 1999 F/S Sch. 26) 2,134,366.00

(71,849.99)
M&I 2004 Sch B-7 F.Z08.XLS 

9/9/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued

Transactions Incorporated into Ratesetting in Prior Years but not in F/S @9/30/2004 (differences between Ratesetting and Financial Statement)

Expense (continued):

PEIS not capitalized Cost through 10/92 33,490.33

 FY 1993 cost 3,753.00

37,243.33

Friant D&R , Drum Gates capitalized through FY 2003 (745,067.38)Tracy PP, upgrade SCDA System capitalized (FY 1999) (6,214.00)FY 1993 Adjustment ( see FY 1995 M&I and IRR Water Rates) 1,670.11Dos Amigos PP adjustment to F/S (1,126.36)O'Neill Dam prior year adjustment not included in Schs 22 & 25 (185.66)Shasta D&R (Coleman Fish Hatchery) recorded in F/S twice. (548,119.97)Banks Pumping Plant adjustment (FY 1999 - FY 2002) 36,111.57Chief Financial Officer Adjustment deferred (FY 2004 - FY 2007) (1,939,893.89)Chief Financial Officer Adjustment (PUE) included in ratesetting (2001/2002/2003 accountings) 100,144.33Chief Financial Officer Adjustment for San Felipe Division still in the plant account (needs to be moved to the exp. account) 206,620.97Provision for Replacement credit included in Ratesetting (2001 thru 2003 accountings) (290,985.43)Arroyo Pasajero (0805) FY 2002 Conveyance Expense not included in FY 2002 accounting (6,938.84)SLDMWA Offsets transferred from IRR (Sch 19) - Santa Clara Valley WD & San Luis WD (DMC & SLC) 1,862,679.26Black Butte O&M COE (FFS input error) (193,689.74)City of Fresno - Friant Water Authority Offset recorded in Irrigation account (will be moved to M&I in FY 2004) 1,677,807.00FY 2003 voluntary payments included in ratesetting but will be recorded in FFS in FY 2004 (204,938.52)FY 2003 O&M surplus refund will be recorded in FFS in FY 2004 (City of Shasta Lake) 51,775.76Contra Costa WD, FY 2004 Voluntary Payments included in FFS in FY 2004 68,266.00Prior Year voluntary payments not included in ratesetting 78,705.06Provision for Replacement costs not recorded in Sch.22 (FYS 1998 thru 2000) 33,966.00Interest Adjustments:FY 2003 interest adjustment to F/S (5,275,927.09)FY 1997 interest adjustment to F/S - Contra Costa WD's interest not included in Ratesetting (179,495.00)

PUE Costs

Direct Billed for Fiscal Years 1998 through 2003 (see prior years' ratebooks) (2,512,186.20)Adjustment to F/S (Fiscal Years 1998 & 2000) (437,910.76)

(2,950,096.96)

Conveyance Income

Tehama Colusa - FY 1999 148.58

Delta Mendota - Fiscal Years 1999 through 2003 2,793,539.98

2,793,688.56

Equity Adjustment - Deferred CFO/PFR Adjustment (Sch. 12) 1,552,794.42Contract Administrative Fees 3,200.00Warren Act Contractor Revenue 2,487,017.21Title Transfer Revenues 413,225.00Prior Year capital repayment adjustment due to Sly Park D&R and Sugar Pine D&R title transfers (19,910,054.66)Prior Year O&M deficit adjustment due to Sly Park D&R and Sugar Pine D&R title transfers (64,328,657.59)El Dorado ID (Sly Park D&R) and Foresthill PUD capital repayment balance as of 9/30/02 are removed from Sch. A-6A 3,891,548.53

(

Cumulative Recorded Excess of Income Over Expense at 9/30/2004 per F/S (Sch. 12) (2
M&I 2004 Sch B-7 F.Z08.XLS

9/9/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued)

Transactions Incorporated into Ratesetting but not in F/S at 9/30/2004 (differences between Ratesetting and Financial Statement)

Revenue:

Current Year revenues recorded in Ratesetting in current year but will be recorded in FFS in 2005 4c/ (193,205.97)Prior Year revenues recorded in Ratesetting in current year but will be recorded in FFS in 2005 4c/ 3,173.87Prior Year revenues recorded in Ratesetting in FY 2003 but will be recorded in FFS in 2005 (CCWD & City of Roseville) 63,716.83

Expense:

PEIS capitalized FY 1992 through FY 1998 (see 98MFB8AE.Z03) 2,206,215.99 Adjustment to F/S in FY 1999 (see FY 1999 F/S Sch. 26) (2,134,366.00)

71,849.99

PEIS not capitalized Costs through Oct. 31, 1992 (33,490.33)  FY 1993 costs (3,753.00)

(37,243.33)

Friant Dam & Reservoir, Drum Gates capitalized ( through FY 2003 - 745,067.38 ) 745,067.38Tracy PP, Upgrade SCDA System capitalized ( 1999) 6,214.00FY 1993 adjustment (see FY 1995 M&I & IRR Rates) (1,670.11)Shasta D&R (Coleman Fish Hatchery) recorded in F/S twice 548,119.97Banks Pumping Plant adjustment (FY 1999 - FY 2002) (36,111.57)Dos Amigos PP adjustment to F/S (FY 2003: 1,126.36, FY 2004: - 2,797.20) (1,670.84)O'Neill Dam - FY 1998 adjustment not included in Schs 22 & 25 (see FY 1999 F/S) 185.66Deferred ( 2005 - 2007) Chief Financial Officer (CFO) adj (Conv. & WM only) plus amounts not allocated 4b/ 1,456,385.90Equity Adjustment - Deferred CFO/PFR Adjustment (Sch. 12) (1,552,794.42)Chief Financial Officer (CFO) PUE adjustment recorded in FFS in FY 2004 235,645.59 Chief Financial Officer (CFO) PUE adjustment recorded in Ratesetting through FY 2004 (133,063.43)

102,582.16

Chief Financial Officer (CFO) PUE adjustment to F/S (130,952.85)CFO adjustment for San Felipe Division (09216530; WM) is in plant account and will be moved to expense account in 2005 (206,620.97)

Provision for Replacement credit included in Ratesetting (2001 through 2004 - see CFO & PFR ADJ worksheet) 318,347.32Arroyo Pasajero (0805) - Fiscal Year 2002 conveyance expense not included in 2002 accounting 6,938.84SLDMWA Offsets transferred from IRR (Sch 19) - Santa Clara Valley WD & San Luis WD (DMC & SLC) (02/03/04 accountings) (2,649,560.78)City of Fresno - Friant Water Authority Offset transferred from Irrigation (108,978.00)

Current Year Voluntary Payment included in Ratesetting in Current Year, but will be recorded in FFS in FY 2005 4c/ 23,414.49Contra Costa WD, Fiscal Year 2004 Voluntary Payments reapplied to the prior year water charges (1,654,763.27)Prior Year Voluntary Payment reapplied - See Sch. A-3A, Sacramento County WA, Riverview Golf & CC 4c/ (10,231.53)FY 2004 Refund included in Ratesetting but will be recorded in FFS in FY 2005 4c/ (28,991.90)Prior Year Excess Voluntary Payments refunded - will be recorded in FFS in 2005 4c/ (66,486.92)Contra Costa WD, Fiscal Year 2005 Voluntary Payments recorded in FFS in 2004 4c/ (89,383.78)Provision for Replacement costs for Fiscal Years 1998 - 2000 not recorded in F/S Sch. 22 (11,322 * 3) (33,966.00)Interest Adjustments:

FY 2004 interest adjustment to F/S 11,991,038.09FY 1997 Interest for Contra Costa WD (repayment contracts) not included in ratesetting 4a/ 179,495.00

PUE Costs 

Direct Billed for Fiscal Years 1998 through 2003 2,512,186.20Fiscal Year 2004 Direct Billed 223,347.88Adjustment to be recorded in F/S for Fiscal Years 1998 - 2000 (See 98MFB8AE.Z02) 437,910.76

3,173,444.84
M&I 2004 Sch B-7 F.Z08.XLS 

9/9/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued

Transactions Incorporated into Ratesetting but not in F/S at 9/30/2004 (differences between Ratesetting and Financial Statement)

Conveyance Income 

Tehama Colusa - Fiscal Year 1999 ( 148.58) (148.58)

Delta-Mendota WA - Fiscal Years 1999 -2003 ( 2,793,539.98) & 2004 ( 907,782.75) (3,701,322.73)

(3,701,471.31)

Warren Act Contractor Revenues through Fiscal Year 2004 (3,144,644.57)Non-Storable Project 215 Water Revenues (215,099.66)Contract Administrative Fees (6,200.00)Title Transfer Revenues (522,390.00)Rescheduled Water Revenues will be included in Sch. A-4A (Storage) (129,756.80)Restoration Fund (Interest portion of Transfer Water Revenues) (605.00)Prior Year capital adjustment included in Ratesetting in 2003 but will be recorded in FFS in 2005 19,910,054.66Prior Year deficit adjustment included in Ratesetting in 2003 but will be recorded in FFS in 2005 64,328,657.59Prior Year adjustment 4c/ 53,225.88M&I Settlement interest adjustment 133,896,815.69PFR rounding adjustment (13.04)

2

Reconstructed Excess of Income Over Expense at 9/30/2004 (a/ Interest for the period 1/97-9/97: 31,372.00 (Contra Costa Canal) + 77,682.00 (Contra Loma D&R) + 70,436.00 ( Contra Costa New Facility) = 179,495.00 b/ Chief Financial Officer Adjustment (excludes PUE), Ref; CFO & PFR ADJ worksheet, M&I Application of CFO & PFR Audit Adj Analysis.Z08

Storage (included in Water Marketing in Ratesetting)

Trinity River Division (0416) 806,473.26

Carriage

Sacramento River Division (0725) 20,989.00

Water Marketing

Trinity River Division (0416) 294,144.95Sacramento River Division (0725) 176,541.27Delta Division (0863) 2,621,069.29San Felipe Division (0921) 589,839.52

3,681,595.03

Total CFO adjustment 4,509,057.29

Less: Adjustment included in accountings (2001/2003) (2,089,485.64)Total adjustment deferred over a 5-year period 2,419,571.65Less: Annual distribution amounts included in accountings (2003/2004) 963,185.75Remaining balance to be distributed for FY 2005 - FY 2007 plus amounts not allocated 1,456,385.90

c/ Reconciliation of Income to Financial Statement at 9/30/2004

Current Year revenues recorded in Ratesetting in current year but will be recorded in FFS in '05 (See Sch B-2 Worksheet:CY ADJ)

Broadview WD (3*42.58) 127.74City of Avenal (-153*13.34) (2,041.02)

City of Coalinga (276*14.30) 3,946.80

City of Fresno (-420*10.00) (4,200.00)
M&I 2004 Sch B-7 F.Z08.XLS

9/9/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued

c/ Reconciliation of Income to Financial Statement at 9/30/2004 (continued)

Current Year revenues recorded in Ratesetting in current year but will be recorded in FFS in 2005 (See Sch B-2 Worksheet:CY ADJ) (continued)

City of Huron (-55*14.70) (1*14.70) (793.80)City of Lindsay (5*36.25) 181.25City of Orange Cove (117-64-49)*47.62 190.48City of Redding - Sacramento River -Shasta (11*25.14) 276.54City of Redding - SCC (545*19.46) 10,605.70City of Redding - TP (8*15.00) 120.00City of Roseville (3,895*9.00) 35,055.00City of Shasta Lake (366*23.97) 8,773.02

City of Tracy (-25*32.10) (802.50)Clear Creek CSD (303 * 48.33) 14,643.99Contra Costa WD (-7,539*38.83) (292,739.37)Contra Costa WD (238*5.01) 1,192.38

County of Madera (7*30.22) 211.54Delano-Earlimart ID (22*28.19) 620.18Dept of VA (9*36.47) 328.23Dos Palos Power Authority (156*20.29) 3,165.24

Fresno County WW#18 (17*15.00) 255.00Lake California P.O.A. (200*9) 1,800.00

Lindsay-Strathmore ID (-12*60.65) (84*28.94) 1,703.16

Pacheco WD - SLC (1*72.02) 72.02Panoche WD - SLC (-5*44.78) (223.90)Plain View WD (-5*27.30) (136.50)SMUD (419*12.96) (419*7.27) 8,476.37

Sacramento County WA (-37*19.02) (703.74)Sacramento Suburban WD (1,607*23.47) 37,716.29San Benito County WD I/B (380*36.13), O/B (380*43.00) 30,069.40San Juan WD (282*22.64) 6,384.48

San Juan WD - Warren Act (101*13.28) 1,341.28

San Luis WD - DMC (27*15.00) 405.00San Luis WD - SLC (9+9)*63.88 1,149.84

Santa Clara Valley WD: I/B (-1,829-719)*45.71, O/B (-1,829+719)*43.00 (98,468.10)Shafter-Wasco ID (77*31.93) 2,458.61

Shasta CSD (70*24.25) 1,697.50

Shasta County #25 (23*9.00) 207.00

Shasta CWA (671*9.00) 6,039.00

State of CA (-1*35.46) (35.46)Stockton-East WD (190*28.72) 5,456.80

Stony Creek WD (4*28.72) 114.88Tea Pot Dome WD (1*49.23) 49.23Terra Bella ID (75*31.41) (200*31.41) 8,637.75

Westlands WD (272*49.51) 13,466.72

(193,205.97)

Current Year Voluntary Payment included in Ratesetting in current yer, but will be recorded in FFS in 2005

Contra Costa WD 21,906.99

Contra Costa WD 1,507.50

23,414.49
M&I 2004 Sch B-7 F.Z08.XLS 

9/9/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued

c/ Reconciliation of Income to Financial Statement at 9/30/2004 (continued)

FY 2003 revenue adjustment reversed in FY 2004 (see Sch B-2, Worksheet: PY ADJ)

City of Fresno (26*10.00) 260.00

US Forest Service (-10*20.00) (200.00)

60.00

Prior Year revenue adjustment included in ratesetting but will be recorded in FFS in 2005

County of Madera (-1*28.96 for Sept 03) (100*28.96 for Sept 03) 2,867.04

San Luis WD - DMC; 1*24.73 (215 water), SLC; 1*29.74 (215 water) & 6*26.23 (215 water) 211.85Westlands WD (2*47.49 for Feb 03) 94.98

3,173.87

Prior Year revenues adjustments recorded in FFS in current year, but recorded in Ratesetting in prior year (See 04M&I PY Adjustments.Z08.xls & M&I 2003 Sch B-2 F.Z07.xls)

Bella Vista WD (14*63.30) 886.20

Broadview WD (2*41.02) 82.04City of Avenal (123*11.29) 1,388.67

City of Coalinga (354*13.32) 4,715.28

City of Fresno (-4*10.00), (-19*10.00) (230.00)City of Huron (103*13.52) 1,392.56

City of Lindsay (-1*34.88) (34.88)City of Orange Cove (23*51.60) 1,186.80

City of Redding - Sacramento River -Shasta (56*23.11) 1,294.16City of Redding - Sacramento River -Shasta (594*9). Adjustment needs to be reversed. 5,346.00City of Redding - Sacramento River -Shasta, Rate Change (15*(19.81-23.11)) SX#: 040320JS006 (49.50)City of Redding - SCC (540*17.47) 9,433.80

City of Redding - SCC (172*(16.69-17.47)) SX#: 040320JS006 (134.16)City of Redding - TP (8*15.00) 120.00City of Roseville (3,538*9.00) 31,842.00City of Shasta Lake (112*21.93), (253*26.05), (82*21.93) 10,845.07City of Tracy ((72+75)*32.10) 4,718.70

City of West Sacramento (1,365*19.17) 26,167.05Clear Creek CSD (283 * 45.99) 13,015.17Clear Creek CSD (373 * 8.38) 3,125.74

Colusa County WD (16*28.76) 460.16Contra Costa WD (-3,654*37.14) (135,709.56)Contra Costa WD (-15,242*-7.47), (15,376*3.68), (57,274.06)Corning WD (6*78.87) 473.22Delano-Earlimart ID (19*26.63) 505.97Del Purto WD FY 2001 adjustment 58.28Dept of VA (7*33.96) 237.72Dos Palos Power Authority (70*18.89) 1,322.30

Dunnigan WD (27*52.25) 1,410.75

El Dorado ID - FD&R ((682+733)*21.71) 30,719.65

El Dorado ID - SP ((1,413+2,295)*15.00) 55,620.00Fresno County WW#18 (2*15.00) 30.00Lindsay-Strathmore ID (80*28.16) 2,252.80

Plain View WD ((35+29+74+2)*26.20), ((45+85)*8.4) 4,760.00SMUD (35*12.96) 453.60
M&I 2004 Sch B-7 F.Z08.XLS

9/9/2005

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued

c/ Reconciliation of Income to Financial Statement at 9/30/2004 (continued)

Prior Year revenues adjustments recorded in FFS in current year, but recorded in Ratesetting in prior year (continued)

Sacramento County WA (444*17.20) 7,636.80

Sacramento County WA (351*(17.20-16.80)), SX#: 040320OA006 140.40Sacramento Suburban WD (2,584*21.29) 55,013.36San Benito County WD I/B (-244*36.13), O/B (-244*43.00) SX#: 040320OA004 (19,307.72)San Benito County WD I/B (-109*36.13), O/B (-109*43.00) (8,625.17)San Juan WD (132*18.59), (1,750*11.34) 22,298.88San Luis WD - DMC (25*16.99) (11*15.00) 589.75San Luis WD - DMC (-1*19.75) (19.75)San Luis WD - DMC, FY 2000 adjustment 59.25San Luis WD - SLC (58*63.89) 3,705.62

San Luis WD - SLC, FY 2001 adjustment 1.88Santa Clara Valley WD I/B (-500*45.71),O/B (-500*43.00) (44,355.00)Santa Clara Valley WD I/B (-2,715*45.71),O/B (-2,715*43.00), 2003 Annual Adjustment (240,847.65)Shasta CSD (56*9.00) 504.00Shasta County #25 (23*9.00) 207.00Shasta CWA (674*9.00) 6,066.00

State of CA (6*36.32) 217.92Stony Creek (5 a/f * $26.49) 132.45Stony Creek (-1a/f * $26.49) (26.49)Terra Bella ID ((3,925+1,937)*29.25) 171,463.50Westlands WD ((130+53+322)*47.44) 23,957.20

(756.24)

Prior Year Voluntary Payments and Refunds included in FFS 

Bella Vista WD 99,422.04

Riverview Golf & CC - 52.13 (included in FY 2004), 80.38 (FY 2005 water charges) 132.51Sacramento County WA - 29,343.95 (included in FY 2004), 10,151.15 (FY 2005 water charges) 39,495.10

139,049.65

Excess Voluntary Payments refunded due to the title transfer adjustments 

City of West Sacramento (11,781.04)

Westlands WD - total refunded amount was $316,726.43. $251,651.81 was recorded in FFS in 2004 (251,651.81)

(263,432.85)

Prior Year Voluntary Payments included in FFS in current year, but included in Ratesetting in prior year

Contra Costa WD ( 191,143.52+13,795.00) 204,938.52

FY 2003 Refunds recorded in FFS in current year, but included in Ratesetting in FY 2003

City of Roseville (66,924.02)

City of Shasta Lake (51,775.76)

(118,699.78)

FY 2005 Voluntary Payment recorded in FFS in 2004

Contra Costa WD 73,696.00

Sacramento County WA 15,687.78

89,383.78
M&I 2004 Sch B-7 F.Z08.XLS 

9/9/2005 

CENTRAL VALLEY PROJECT

SCHEDULE OF MUNICIPAL AND INDUSTRIAL (M&I) OPERATION, MAINTENANCE AND REPLACEMENT COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2004

2006 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2004 (Continued

c/ Reconciliation of Income to Financial Statement at 9/30/2004 (continued)

FY 2004 O&M surplus refund included in Ratesetting but will be recorded in FFS in 2005

City of Shasta Lake (16,471.65)

Lindsay-Strathmore ID (12,520.25)

(28,991.90)

Prior Year Adjustment 

Contra Costa WD - PFR adjustment 41,697.51

Del Puerto WD - voluntary payment adjustment (3.64)

Plain View WD - refund adjustment (531.81)Plain View Wd - prior year expense adjustment 193.38City of Roseville - prior year voluntary payment adjustment 12,440.76Colusa County WD - prior year deficit adjustment (570.32)

53,225.88

Excess Voluntary Payments refunded due to the title transfer adjustments - recorded in ratesetting in 2004

Westlands WD - total refunded amount was $316,726.43. $65,074.62 will be recorded in FFS in 2005. (65,074.62)

San Luis WD - SLC (1,412.30)

(66,486.92)

So 2004 CVP Financial Statement

M&I 2004 Sch B-2 F.Z08.XLS