Project Financial Statement

Central Valley Project, California-Consolidated

Mid Pacific Region

Shasta Dam, California

U.S. Department of the Interior

Bureau of Reclamation September 2014 
Mission Statements

The mission of the Department of the Interior is to protect and 

provide access to our Nation’s natural and cultural heritage and 

honor our trust responsibilities to Indian Tribes and our 

commitments to island communities.

The mission of the Bureau of Reclamation is to manage, develop, 

and protect water and related resources in an environmentally and 

economically sound manner in the interest of the American public.
PROJECT FINANCIAL STATEMENT 

CENTRAL VALLEY PROJECT, CALIFORNIA- CONSOLIDATED 

MID-PACIFIC REGION 

For the Period Ending 

September 30, 2014 

REVIEWED AND APPROVED: 

Accounting Services Manager, Fina ial Management Division 

o.f' J 12 / 2olb 

Date 

Dale 
0214

CENTRAL VALLEY PROJECT, CALIFORNIA - CONSOLIDATED

MID-PACIFIC REGION

September 30, 2014

INDEX 

SCHEDULE * indicates schedule applicable to this statement

NUMBER

TITLE

APPROVAL SHEET

BALANCE SHEET

TRIAL BALANCE

 1 * PLANT, PROPERTY, AND EQUIPMENT

 3 * DEFERRED AND UNMATURED RECEIVABLES

 4 * INVESTIGATION & DEVELOPMENT COSTS

 5 REPAYMENT CONTRACT - WORK IN PROGRESS

 7 LOANS RECEIVABLE

 8 OTHER ASSETS

 9 ADVANCES FROM OTHERS AND DEFERRED CREDITS

12 * CUMULATIVE RESULTS OF OPERATIONS, CONTRIBUTED

 CAPITAL AND CAPITALIZED ASSETS

14 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - POWER

15 * REVENUE FROM SERVICES PROVIDED - POWER

16 * OPERATING/PROGRAM EXPENSE - POWER

17 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - IRRIGATION

18 * REVENUE FROM SERVICES PROVIDED - IRRIGATION

19 * OPERATING/PROGRAM EXPENSE - IRRIGATION

20 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - M&I WATER

21 * REVENUE FROM SERVICES PROVIDED - M&I WATER

22 * OPERATING/PROGRAM EXPENSE - M&I WATER

23 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - MP

24 REVENUE FROM SERVICES PROVIDED - WORKING CAPITAL FUND

25 * OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

26 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - OTHER
CA BALANCE SHEET - DEBITS

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) REGION: MID-PACIFIC

ACCT : TITLE OF ACCOUNT : SCH : BALANCE AS OF : BALANCE AS OF : INCREASE OR :

 NO. : ASSETS : NO. : SEPT. 30, 2014 : SEPT. 30, 2013 : DECREASE :

: : : : : :

: FUNDS : : : : :

: : : : : :

1010 : FUND BALANCE WITH TREASURY 1/ : $ 3,641,277,021.38 $ 1,681,931,613.38 $ 1,959,345,408.00 :

1120 : IMPREST FUNDS : : 1,200.00 : 1,200.00 : 0.00 :

: : : : : :

: TOTAL FUNDS : : 3,641,278,221.38 : 1,681,932,813.38 : 1,959,345,408.00 :

: : : : : :

: : : : : :

: RECEIVABLES : : : : :

: : : : : :

131F : UNMATURED RECEIVABLES : 3 : 395,658,600.90 : 397,340,870.74 : (1,682,269.84) :

1310 : ACCOUNTS RECEIVABLE : : 33,907,161.94 : 11,908,082.84 : 21,999,079.10 :

1319 : ALLOWANCE FOR LOSS - ACCOUNTS RECEIVABLE : : (5,421,178.61) : (3,907,849.25) : (1,513,329.36) :

1340 : INTEREST RECEIVABLE : : 0.00 : 661,490.68 : (661,490.68) :

1347 : ALLOWANCE INTEREST NOT CLASSIFIED : : 0.00 : (1,619.96) : 1,619.96 :

135W : WESTERN AREA POWER RECEIVABLE : : (1,796,565,735.33) : (1,858,151,352.40) : 61,585,617.07 :

135Z : ALLOWANCE FOR LOSS - WESTERN AREA POWER REC : : (83,283,381.17) : (83,283,381.17) : 0.00 :

: : : : : :

: TOTAL RECEIVABLES : : (1,455,704,532.27) : (1,535,433,758.52) : 79,729,226.25 :

: : : : : :

: : : : : :

1410 : ADVANCES TO OTHERS : : 4,161,419.30 : 3,180,175.08 : 981,244.22 :

: : : : : :

: : : : : :

: FIXED ASSETS : : : : :

: : : : : :

1711 : LAND : 1 : 279,933,165.76 : 258,204,167.06 : 21,728,998.70 :

172B : CONSTRUCTION IN ABEYANCE : 1 : 313,416,927.71 : 313,416,927.71 : 0.00 :

1720 : CONSTRUCTION IN PROGRESS : 1 : 252,496,241.70 : 207,766,946.49 : 44,729,295.21 :

1730 : BUILDINGS : 1 : 44,118,330.76 : 41,391,534.02 : 2,726,796.74 :

1739 : ACCUMULATED DEPRECIATION-BUILDINGS : 1 : (20,283,337.76) : (18,899,046.91) : (1,384,290.85) :

1740 : OTHER STRUCTURES AND FACILITIES : 1 : 3,342,317,462.93 : 3,339,227,263.68 : 3,090,199.25 :

1749 : ACCUMULATED DEPRECIATION-OTHER STRUCTURES : 1 : (2,185,383,477.10) : (2,150,748,955.79) : (34,634,521.31) :

1750 : EQUIPMENT : 1 : 6,733,365.33 : 6,113,190.89 : 620,174.44 :

1759 : ACCUMULATED DEPRECIATION - EQUIPMENT : 1 : (4,053,548.50) : (3,728,682.86) : (324,865.64) :

1830 : INTERNAL USE SOFTWARE : 1 : 1,862,387.03 : 1,862,387.03 : 0.00 :

1839 : ACCUMULATED AMORTIZATION - SOFTWARE : 1 : (1,862,387.02) : (1,862,387.02) : 0.00 :

: : : : : :

: TOTAL FIXED ASSETS : : 2,029,295,130.84 : 1,992,743,344.30 : 36,551,786.54 :

: : : : : :

: : : : : :

: OTHER ASSETS : : : : :

: : : : : :

199A : OTHER ASSETS : : 1,285.51 : 1,285.51 : 0.00 :

199B : INVESTIGATION AND DEVELOPMENT COSTS : 4 : 45,908,557.81 : 45,090,477.01 : 818,080.80 :

: : : : : :

: TOTAL OTHER ASSETS : : 45,909,843.32 : 45,091,762.52 : 818,080.80 :

: : : : : :

: : : : : :

: TOTAL ASSETS : $ 4,264,940,082.57 $ 2,187,514,336.76 $ 2,077,425,745.81 :

: : : : : :
CA BALANCE SHEET - CREDITS

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) REGION: MID-PACIFIC

ACCT : TITLE OF ACCOUNTS : SCH : BALANCE AS OF : BALANCE AS OF : INCREASE OR :

 NO : LIABILITIES AND OTHER CREDITS : NO : SEPT. 30, 2014 : SEPT. 30, 2013 : DECREASE :

: : : : : :

: LIABILITIES : : : : :

: : : : : :

2110 : ACCOUNTS PAYABLE : $ 16,180,498.10 $ 25,996,342.53 $ (9,815,844.43) :

2130 : CONTRACT HOLDBACK : : 1,293,851.49 : 124,396.01 : 1,169,455.48 :

219G : OTHER LIABILITIES-GRANT/COOPS : : 11,036,741.74 : 1,696,175.86 : 9,340,565.88 :

2210 : ACCRUED FUNDED PAYROLL BENEFIT : : 960,602.06 : 4,187,758.00 : (3,227,155.94) :

2213 : EMPLOYER CONTR & PAYROLL TAXES PAYABLE : : 291,055.44 : 664,375.00 : (373,319.56) :

2220 : ACCRUED UNFUNDED LIABILITIES : : 2,549,887.97 : 2,549,887.97 : 0.00 :

2290 : OTHER UNFUNDED EMPLOYEE RELATED LIABILITY : : 159,877.95 : 159,877.95 : 0.00 :

2310 : ADVANCES FROM OTHERS : : 100,646,135.46 : 92,087,709.59 : 8,558,425.87 :

2320 : DEFERRED CREDITS : : 51,354,877.01 : 39,759,269.59 : 11,595,607.42 :

2400 : DEPOSIT SUSPENSE LIABILITY : : 3.68 : 0.00 : 3.68 :

2920 : CONTINGENT LIABILITIES : : 0.00 : 149,950.00 : (149,950.00) :

2985 : LIABILIITES NON-ENTITY ASSET : : 759.00 : 660.00 : 99.00 :

299B : DEFERRED REVENUES-UNMATURED ACCTS. REC. : : 395,658,600.90 : 397,340,870.74 : (1,682,269.84) :

299J : UNFUNDED LIABILITY - TREASURY JUDGMENT FUND : : 1,092,819.17 : 1,092,819.17 : 0.00 :

: : : : : :

: TOTAL LIABILITIES : : 581,225,709.97 : 565,810,092.41 : 15,415,617.56 :

: : : : : :

: NET INVESTMENT OF U.S. GOVERNMENT : : : : :

: : : : : :

3100 : UNEXPENDED APPROPRIATIONS : : 34,003,541.89 : 22,737,801.63 : 11,265,740.26 :

331A : CUMULATIVE RESULTS OF OPERATIONS 1/ : 12 : 1,574,503,498.85 : (438,868,664.10) : 2,013,372,162.95 :

331C : CAPITALIZED ASSETS : 12 : 2,075,207,331.86 : 2,037,835,106.82 : 37,372,225.04 :

: : : : : :

: SUBTOTAL EQUITY : : 3,683,714,372.60 : 1,621,704,244.35 : 2,062,010,128.25 :

: : : : : :

4114 : APPROPRIATED TRUST OR SPECIAL FUND RECIEPT : : 0.00 : (45,624,463.34) : 45,624,463.34 :

4119 : OTHER APPROPRIATIONS REALIZED : : 0.00 : (17,050,000.00) : 17,050,000.00 :

4170 : TRANSFERS - CURRENT YEAR AUTHORITY : : 0.00 : (170,638,542.00) : 170,638,542.00 :

4190 : TRANSFERS - PRIOR YEAR AUTHORITY : : 0.00 : (8,255,518.57) : 8,255,518.57 :

4201 : TOTAL ACTUAL RESOURCES - COLLECTED : : (361,734,461.29) : (375,756,532.21) : 14,022,070.92 :

4220 : UNFILLED CUSTOMER ORDERS : : 0.00 : (60,476,696.67) : 60,476,696.67 :

4222 : UNFILLED CUSTOMER ORDERS WITH ADVANCE : : (63,503,905.20) : 0.00 : (63,503,905.20) :

4266 : OTHER ACCOUNT BUSINESS-TYPE COLLECTION - PUBLIC : : 0.00 : (45,146,431.31) : 45,146,431.31 :

4277 : OTHER ACTUAL COLLECTIONS - FEDERAL : : 0.00 : (736,408.27) : 736,408.27 :

4382 : TEMPORARY REDUCTION AVAILABLE RECEIPTS - NEW BUD : : 0.00 : 1,663,020.26 : (1,663,020.26) :

4384 : REDUCTION RETURNED APPROP SPEC&TRUST DESIGNATED AVAIL : : 121,320.00 : 0.00 : 121,320.00 :

4387 : TEMPORARY REDUCTION FROM UNAVAILABLE RECEIPTS : : 0.00 : 26,972.00 : (26,972.00) :

4392 : RESCISSION - CURRENT YEAR : : 0.00 : 1,148,000.00 : (1,148,000.00) :

4393 : RESCISSION - PRIOR YEAR : : 0.00 : 21,563.18 : (21,563.18) :

4450 : UNAPPORTIONED AUTHORITY : : 109,510,368.58 : 0.00 : 109,510,368.58 :

451A : APPORTIONMENTS : : 0.00 : 8,100,000.00 : (8,100,000.00) :

4610 : ALLOTMENTS - REALIZED RESOURCES : : 0.00 : 134,406,245.69 : (134,406,245.69) :

4650 : ALLOTMENTS - EXPIRED AUTHORITY : : 752,608.99 : 752,608.99 : 0.00 :

4801 : UNDELIVERED ORDERS - OBLIGATIONS, UNPAID : : 280,118,174.58 : 274,726,664.80 : 5,391,509.78 :

4802 : UNDELIVERED ORDERS - OBLIGATIONS, PREPAID : : 5,670,947.00 : 3,180,175.08 : 2,490,771.92 :

4871 UNDELIVERED ORDERS - RECOVERIES : : 0.00 : (14,842,115.72) : 14,842,115.72 :

4901 DELIVERED ORDERS - OBLIGATIONS, UNPAID : : 29,064,947.34 : 32,669,047.40 : (3,604,100.06) :

4902 : DELIVERED ORDERS - OBLIGATIONS, PAID : : 0.00 : 273,408,119.70 : (273,408,119.70) :

4982 : UPWARD ADJUSTMENT EXP - PY - PAID : : 0.00 : 8,424,290.99 : (8,424,290.99) :

: : : : : :

: SUBTOTAL BUDGETARY : : (0.00) : (0.00) : (0.00) :

: : : : : :

: TOTAL NET INVESTMENT OF U.S. GOVERNMENT : : 3,683,714,372.60 : 1,621,704,244.35 : 2,062,010,128.25 :

: : : : : :

: MEMORANDUM : : : : :

9131 : RECLAMATION PUE EXPENSES : : 0.00 : 0.00 : 0.00 :

9132 : RECLAMATION PUE REVENUES : : 0.00 : 0.00 : 0.00 :

9133 : WESTERN AREA POWER PUE EXPENSES : : 0.00 : 0.00 : 0.00 :
CA BALANCE SHEET - CREDITS

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) REGION: MID-PACIFIC

ACCT : TITLE OF ACCOUNTS : SCH : BALANCE AS OF : BALANCE AS OF : INCREASE OR :

 NO : LIABILITIES AND OTHER CREDITS : NO : SEPT. 30, 2014 : SEPT. 30, 2013 : DECREASE :

9136 : ASSIGNED POWER REVENUE TO IRRIGATION : : 0.00 : 1,885,360.00 : (1,885,360.00) :

9137 : ASSIGNED UNMATURE POWER REVENUES : : 0.00 : (1,885,360.00) : 1,885,360.00 :

: : : : : :

: TOTAL MEMORANDUM : : 0.00 : 0.00 : 0.00 :

: : : : : :

: : : : : :

: TOTAL LIABILITIES AND OTHER CREDITS : $ 4,264,940,082.57 $ 2,187,514,336.76 $ 2,077,425,745.81 :

: : : : : :

Note:

1/ As a result of FFS to FBMS conversion, Federal Interagency records were changed. A conversion entry impacting cash and equity is 

currently being researched as part of the Bureau’s conversion review process.

Note: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new accounting system, Financial 

and Business Management System (FBMS). Please note with this transition to FBMS some of the SGLs used in FFS have changed. 

The changes are identified within the schedule above.
Page 1 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

1010 R0214 CVP, MISCELLANEOUS PROJEC 3,156,987,355.67 1,149,312,689.04 -1,103,549,851.30 3,202,750,193.41

R0353 AMERICAN RIVER DIVISION C 21,411,462.42 198,693,050.89 -199,907,934.55 20,196,578.76

R0416 CVP, TRINITY RIVER DIVISI 21,787,313.05 176,481,277.44 -175,034,747.44 23,233,843.05

R0725 CVP, SACRAMENTO RIVER DIV 18,515,547.61 34,325,435.07 -37,286,720.75 15,554,261.93

R0805 CVP, SAN LUIS UNIT 30,927,355.80 249,030,302.21 -262,372,577.86 17,585,080.15

R0859 CVP, AUBURN-FOLSOM SOUTH 7,453,421.49 153,220,666.34 -155,622,560.06 5,051,527.77

R0863 DELTA DIVISION, CVP 38,523,247.90 91,661,438.95 -94,660,461.25 35,524,225.60

R0880 STANISLAUS DIVISION CVP 5,635,849.23 39,391,012.26 -39,680,697.82 5,346,163.67

R0921 CVP, SAN FELIPE DIVISION 84,430,895.85 58,362,773.16 -42,128,156.67 100,665,512.34

R1205 SAN JOAQUIN DIVISION, CVP 5,970,746.28 44,914,922.21 -47,534,365.61 3,351,302.88

R1741 SHASTA DIVISION, CVP 14,363,068.32 255,238,216.54 -255,318,914.23 14,282,370.63

R1785 FRIANT DIVISION CVP 25,961,770.12 166,630,456.52 -153,562,187.17 39,030,039.47

R1786 WATER & POWER OPERATIONS 30,596,404.17 225,804,121.75 -214,120,015.93 42,280,509.99

R1910 CVP REPLACEMENT,ADDITION& 36,761,920.12 150,896,321.92 -149,907,730.45 37,750,511.59

R1987 SAN JOAQUIN RIVER RESTORA 68,071,741.48 87,471,626.76 -114,109,709.10 41,433,659.14

RE214 CVP, FOLSOM DAM 31,029,190.84 73,789,605.95 -67,577,555.79 37,241,241.00

1010 Sum 3,598,427,290.35 3,155,223,917.01 -3,112,374,185.98 3,641,277,021.38

1090 R0214 CVP, MISCELLANEOUS PROJEC 0.00 2,695,930.28 -2,695,930.28 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 3,045,567.42 -3,045,567.42 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 5,165,624.76 -5,165,624.76 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 1,187,321.05 -1,187,321.05 0.00

R0805 CVP, SAN LUIS UNIT 0.00 12,970,481.89 -12,970,481.89 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 644,799.82 -644,799.82 0.00

R0863 DELTA DIVISION, CVP 0.00 3,329,334.92 -3,329,334.92 0.00

R0880 STANISLAUS DIVISION CVP 0.00 1,128,955.55 -1,128,955.55 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 131,183.41 -131,183.41 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 14,452.41 -14,452.41 0.00

R1741 SHASTA DIVISION, CVP 0.00 5,763,154.50 -5,763,154.50 0.00

R1785 FRIANT DIVISION CVP 0.00 44,663,996.12 -44,663,996.12 0.00

R1786 WATER & POWER OPERATIONS 0.00 6,572,582.53 -6,572,582.53 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 4,822,380.03 -4,822,380.03 0.00

1090 Sum 0.00 92,135,764.69 -92,135,764.69 0.00

1120 R0880 STANISLAUS DIVISION CVP 1,200.00 1,200.00

1120 Sum 1,200.00 1,200.00

1310 R0214 CVP, MISCELLANEOUS PROJEC 65,448,205.07 164,604,051.71 -144,490,717.76 85,561,539.02

R0353 AMERICAN RIVER DIVISION C 12,773.30 13,490,201.20 -13,492,890.56 10,083.94

R0416 CVP, TRINITY RIVER DIVISI 7,593.16 16,169,776.22 -16,176,051.22 1,318.16

R0725 CVP, SACRAMENTO RIVER DIV 0.00 448.36 -224.18 224.18
Page 2 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

1310 R0805 CVP, SAN LUIS UNIT 169.43 13,622,028.91 -13,435,319.91 186,878.43

R0863 DELTA DIVISION, CVP 0.00 3,022,134.09 -3,022,134.09 0.00

R0880 STANISLAUS DIVISION CVP 0.00 3,799,984.99 -3,781,916.90 18,068.09

R0921 CVP, SAN FELIPE DIVISION 343,673,773.68 16,325,885.12 -16,325,885.12 343,673,773.68

R1741 SHASTA DIVISION, CVP 1,004.83 26,402,827.02 -26,403,759.71 72.14

R1785 FRIANT DIVISION CVP 304.84 48,971.30 -48,971.30 304.84

R1786 WATER & POWER OPERATIONS 0.00 16,210,988.78 -16,209,978.80 1,009.98

R1910 CVP REPLACEMENT,ADDITION& 7,685.00 214,751.04 -109,953.02 112,483.02

R1987 SAN JOAQUIN RIVER RESTORA 0.00 64.05 -56.69 7.36

1310 Sum 409,151,509.31 273,912,112.79 -253,497,859.26 429,565,762.84

1319 R0214 CVP, MISCELLANEOUS PROJEC -3,907,849.25 3,929,249.90 -5,428,256.96 -5,406,856.31

R1910 CVP REPLACEMENT,ADDITION& 0.00 0.00 -14,322.30 -14,322.30

1319 Sum -3,907,849.25 3,929,249.90 -5,442,579.26 -5,421,178.61

1340 R0214 CVP, MISCELLANEOUS PROJEC 661,490.68 705,022.71 -1,366,513.39 0.00

1340 Sum 661,490.68 705,022.71 -1,366,513.39 0.00

1347 R0214 CVP, MISCELLANEOUS PROJEC -1,619.96 1,619.96 0.00 0.00

1347 Sum -1,619.96 1,619.96 0.00 0.00

1350 R0214 CVP, MISCELLANEOUS PROJEC -1,879,849,116.50 118,507,332.76 -118,507,332.76 -1,879,849,116.50

1350 Sum -1,879,849,116.50 118,507,332.76 -118,507,332.76 -1,879,849,116.50

1410 R0214 CVP, MISCELLANEOUS PROJEC 901,874.00 901,874.00

R1910 CVP REPLACEMENT,ADDITION& 2,088,429.40 4,698,428.00 -3,597,957.10 3,188,900.30

R1987 SAN JOAQUIN RIVER RESTORA 70,645.00 70,645.00

1410 Sum 3,060,948.40 4,698,428.00 -3,597,957.10 4,161,419.30

1711 R0214 CVP, MISCELLANEOUS PROJEC 93,102,139.07 93,102,139.07

R0416 CVP, TRINITY RIVER DIVISI 35,111,479.36 35,111,479.36

R0725 CVP, SACRAMENTO RIVER DIV 24,817,791.24 862.00 0.00 24,818,653.24

R0805 CVP, SAN LUIS UNIT 51,831,236.44 51,831,236.44

R0859 CVP, AUBURN-FOLSOM SOUTH 40,496,918.23 40,496,918.23

R0863 DELTA DIVISION, CVP 746,033.82 746,033.82

R0921 CVP, SAN FELIPE DIVISION 9,280,448.96 9,280,448.96

R1205 SAN JOAQUIN DIVISION, CVP 2,365,331.94 2,365,331.94

R1785 FRIANT DIVISION CVP 452,788.00 7,716,255.00 -759,228.30 7,409,814.70

R1987 SAN JOAQUIN RIVER RESTORA 0.00 14,771,110.00 0.00 14,771,110.00

1711 Sum 258,204,167.06 22,488,227.00 -759,228.30 279,933,165.76
Page 3 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

1720 R0353 AMERICAN RIVER DIVISION C 23,336,659.19 437,529.75 -179,808.92 23,594,380.02

R0416 CVP, TRINITY RIVER DIVISI 9,816,243.07 4,811,525.43 -3,110,795.96 11,516,972.54

R0725 CVP, SACRAMENTO RIVER DIV 1,022,671.60 3,963,953.98 -1,853,353.12 3,133,272.46

R0805 CVP, SAN LUIS UNIT 21,766,288.91 49,617,158.36 -33,396,305.44 37,987,141.83

R0859 CVP, AUBURN-FOLSOM SOUTH 304,281,038.23 497,688,301.24 -497,688,353.48 304,280,985.99

R0863 DELTA DIVISION, CVP 9,382,152.82 1,349,517.13 -1,034,823.89 9,696,846.06

R0921 CVP, SAN FELIPE DIVISION 86,593.89 102,987.37 -50,905.87 138,675.39

R1741 SHASTA DIVISION, CVP 526,768.25 36,625.95 -25,106.87 538,287.33

R1910 CVP REPLACEMENT,ADDITION& 26,567,103.25 22,743,108.84 -17,529,673.82 31,780,538.27

R1987 SAN JOAQUIN RIVER RESTORA 143,666.69 337,033.69 -68,047.66 412,652.72

RE214 CVP, FOLSOM DAM 124,254,688.30 26,304,546.32 -7,725,817.82 142,833,416.80

1720 Sum 521,183,874.20 607,392,288.06 -562,662,992.85 565,913,169.41

1730 R0214 CVP, MISCELLANEOUS PROJEC 4,091,107.18 4,091,107.18

R0353 AMERICAN RIVER DIVISION C 11,701,403.70 56,319.60 -41,709.60 11,716,013.70

R0416 CVP, TRINITY RIVER DIVISI 1,712,322.60 1,712,322.60

R0725 CVP, SACRAMENTO RIVER DIV 7,106,251.58 7,106,251.58

R0805 CVP, SAN LUIS UNIT 9,004,874.97 9,004,874.97

R0859 CVP, AUBURN-FOLSOM SOUTH 2,688,524.18 2,688,524.18

R0863 DELTA DIVISION, CVP 2,167,544.19 2,167,544.19

R0880 STANISLAUS DIVISION CVP 378,916.93 2,725,872.36 -13,685.62 3,091,103.67

R1741 SHASTA DIVISION, CVP 1,030,599.43 1,030,599.43

R1785 FRIANT DIVISION CVP 1,291,640.14 1,291,640.14

R1910 CVP REPLACEMENT,ADDITION& 0.00 7,280,867.22 -7,280,867.22 0.00

RE214 CVP, FOLSOM DAM 218,349.12 218,349.12

1730 Sum 41,391,534.02 10,063,059.18 -7,336,262.44 44,118,330.76

1739 R0214 CVP, MISCELLANEOUS PROJEC -3,868,027.98 0.00 -13,955.95 -3,881,983.93

R0353 AMERICAN RIVER DIVISION C -824,606.27 0.00 -220,410.99 -1,045,017.26

R0416 CVP, TRINITY RIVER DIVISI -1,008,341.18 0.00 -199,945.60 -1,208,286.78

R0725 CVP, SACRAMENTO RIVER DIV -3,303,166.72 0.00 -247,071.84 -3,550,238.56

R0805 CVP, SAN LUIS UNIT -6,350,514.01 0.00 -564,264.27 -6,914,778.28

R0859 CVP, AUBURN-FOLSOM SOUTH -2,199,403.27 0.00 -38,360.68 -2,237,763.95

R0863 DELTA DIVISION, CVP -954,471.97 0.00 -28,977.37 -983,449.34

R0880 STANISLAUS DIVISION CVP -19,806.07 0.00 -19,964.80 -39,770.87

R1741 SHASTA DIVISION, CVP -214,975.39 0.00 -20,433.99 -235,409.38

R1785 FRIANT DIVISION CVP -129,085.61 83,508.30 -109,489.96 -155,067.27

RE214 CVP, FOLSOM DAM -26,648.44 0.00 -4,923.70 -31,572.14

1739 Sum -18,899,046.91 83,508.30 -1,467,799.15 -20,283,337.76

1740 R0214 CVP, MISCELLANEOUS PROJEC 997,258,731.59 997,258,731.59
Page 4 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

1740 R0353 AMERICAN RIVER DIVISION C 79,982,599.26 39,779.14 -295,263.95 79,727,114.45

R0416 CVP, TRINITY RIVER DIVISI 291,592,590.64 2,223,644.46 -1,326,010.56 292,490,224.54

R0725 CVP, SACRAMENTO RIVER DIV 489,303,863.66 1,154,815.63 0.00 490,458,679.29

R0805 CVP, SAN LUIS UNIT 732,473,220.19 381,964.75 -49,279.88 732,805,905.06

R0859 CVP, AUBURN-FOLSOM SOUTH 11,230,866.46 3,589,611.76 -3,589,559.52 11,230,918.70

R0863 DELTA DIVISION, CVP 69,333,947.50 675,013.03 0.00 70,008,960.53

R0880 STANISLAUS DIVISION CVP 14,622,184.71 2,559.00 0.00 14,624,743.71

R0921 CVP, SAN FELIPE DIVISION 354,150,595.41 162.30 0.00 354,150,757.71

R1205 SAN JOAQUIN DIVISION, CVP 21,226,151.63 21,226,151.63

R1741 SHASTA DIVISION, CVP 154,811,110.44 1,409,204.68 -1,410,729.96 154,809,585.16

R1786 WATER & POWER OPERATIONS 35,293.07 35,293.07

R1910 CVP REPLACEMENT,ADDITION& 0.00 690,257.87 -690,257.87 0.00

RE214 CVP, FOLSOM DAM 123,206,109.12 284,288.37 0.00 123,490,397.49

1740 Sum 3,339,227,263.68 10,451,300.99 -7,361,101.74 3,342,317,462.93

1749 R0214 CVP, MISCELLANEOUS PROJEC -923,326,461.28 0.00 -2,265,794.28 -925,592,255.56

R0353 AMERICAN RIVER DIVISION C -35,619,470.80 0.01 -3,233,131.22 -38,852,602.01

R0416 CVP, TRINITY RIVER DIVISI -184,772,694.44 273,456.83 -3,616,390.42 -188,115,628.03

R0725 CVP, SACRAMENTO RIVER DIV -254,023,546.36 0.00 -5,679,021.29 -259,702,567.65

R0805 CVP, SAN LUIS UNIT -514,843,436.91 0.70 -4,572,827.53 -519,416,263.74

R0859 CVP, AUBURN-FOLSOM SOUTH -3,342,163.69 434,715.49 -541,607.71 -3,449,055.91

R0863 DELTA DIVISION, CVP -10,160,556.57 0.00 -3,395,080.81 -13,555,637.38

R0880 STANISLAUS DIVISION CVP -881,136.91 0.00 -343,564.73 -1,224,701.64

R0921 CVP, SAN FELIPE DIVISION -139,687,549.56 0.00 -3,514,648.56 -143,202,198.12

R1205 SAN JOAQUIN DIVISION, CVP -1,668,561.84 0.00 -209,435.86 -1,877,997.70

R1741 SHASTA DIVISION, CVP -68,341,805.00 1,220,158.96 -7,962,506.55 -75,084,152.59

R1786 WATER & POWER OPERATIONS -32,578.22 0.00 -1,417.63 -33,995.85

RE214 CVP, FOLSOM DAM -14,048,994.21 0.00 -1,227,426.71 -15,276,420.92

1749 Sum -2,150,748,955.79 1,928,331.99 -36,562,853.30 -2,185,383,477.10

1750 R0214 CVP, MISCELLANEOUS PROJEC 328,296.00 328,296.00

R0353 AMERICAN RIVER DIVISION C 1,129,212.20 92,904.24 -90,231.27 1,131,885.17

R0416 CVP, TRINITY RIVER DIVISI 210,928.78 7,882.46 -3,941.23 214,870.01

R0725 CVP, SACRAMENTO RIVER DIV 59,403.70 132,815.41 0.00 192,219.11

R0805 CVP, SAN LUIS UNIT 2,708.45 2,708.45

R0863 DELTA DIVISION, CVP 1,475,265.98 1,475,265.98

R0880 STANISLAUS DIVISION CVP 316,620.19 124,203.77 -55,428.32 385,395.64

R1741 SHASTA DIVISION, CVP 1,401,071.14 1,401,071.14

R1785 FRIANT DIVISION CVP 203,794.36 43,181.96 0.00 246,976.32

R1786 WATER & POWER OPERATIONS 415,859.10 476,614.45 -365,286.47 527,187.08

R1910 CVP REPLACEMENT,ADDITION& 543,633.87 496,107.00 -213,892.00 825,848.87
Page 5 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

1750 R1987 SAN JOAQUIN RIVER RESTORA 0.00 6,566.24 -4,924.68 1,641.56

1750 Sum 6,086,793.77 1,380,275.53 -733,703.97 6,733,365.33

1759 R0214 CVP, MISCELLANEOUS PROJEC -291,854.13 0.00 -12,172.15 -304,026.28

R0353 AMERICAN RIVER DIVISION C -704,845.21 21,219.33 -58,098.44 -741,724.32

R0416 CVP, TRINITY RIVER DIVISI -92,600.80 0.00 -10,808.58 -103,409.38

R0725 CVP, SACRAMENTO RIVER DIV -10,246.11 0.00 -10,138.03 -20,384.14

R0805 CVP, SAN LUIS UNIT -299.99 -299.99

R0863 DELTA DIVISION, CVP -780,475.02 0.00 -66,171.54 -846,646.56

R0880 STANISLAUS DIVISION CVP -245,509.66 0.00 -18,019.35 -263,529.01

R1741 SHASTA DIVISION, CVP -1,082,929.08 0.00 -61,822.10 -1,144,751.18

R1785 FRIANT DIVISION CVP -141,559.36 0.00 -12,311.05 -153,870.41

R1786 WATER & POWER OPERATIONS -263,317.69 211,116.37 -243,964.55 -296,165.87

R1910 CVP REPLACEMENT,ADDITION& -115,045.81 15,838.18 -79,533.73 -178,741.36

1759 Sum -3,728,682.86 248,173.88 -573,039.52 -4,053,548.50

1830 R0214 CVP, MISCELLANEOUS PROJEC 1,862,387.03 1,862,387.03

1830 Sum 1,862,387.03 1,862,387.03

1839 R0214 CVP, MISCELLANEOUS PROJEC -1,862,387.02 -1,862,387.02

1839 Sum -1,862,387.02 -1,862,387.02

1990 R0805 CVP, SAN LUIS UNIT 45,025,552.81 13,742,143.19 -12,924,062.39 45,843,633.61

R1205 SAN JOAQUIN DIVISION, CVP 1,285.51 1,285.51

R1786 WATER & POWER OPERATIONS 64,924.20 64,924.20

1990 Sum 45,091,762.52 13,742,143.19 -12,924,062.39 45,909,843.32

2110 R0214 CVP, MISCELLANEOUS PROJEC -2,461,860.32 66,960,247.34 -69,364,453.25 -4,866,066.23

R0353 AMERICAN RIVER DIVISION C -76,257.83 36,782,116.24 -38,663,553.98 -1,957,695.57

R0416 CVP, TRINITY RIVER DIVISI -3,114,787.89 43,733,641.33 -41,550,784.60 -931,931.16

R0725 CVP, SACRAMENTO RIVER DIV -4,188.66 5,961,348.73 -6,083,087.85 -125,927.78

R0805 CVP, SAN LUIS UNIT -5,326,832.44 46,094,329.85 -40,959,640.44 -192,143.03

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 8,552,402.75 -8,554,492.01 -2,089.26

R0863 DELTA DIVISION, CVP -3,834,569.72 27,297,191.07 -23,929,071.18 -466,449.83

R0880 STANISLAUS DIVISION CVP 0.00 4,744,737.39 -4,917,240.74 -172,503.35

R0921 CVP, SAN FELIPE DIVISION -20,126.22 153,886.40 -136,578.69 -2,818.51

R1205 SAN JOAQUIN DIVISION, CVP -1,371,632.38 26,542,399.46 -25,503,259.29 -332,492.21

R1741 SHASTA DIVISION, CVP -1,276,773.23 23,262,242.82 -22,235,029.57 -249,559.98

R1785 FRIANT DIVISION CVP -304,249.58 18,338,093.81 -18,617,060.90 -583,216.67

R1786 WATER & POWER OPERATIONS -2,209,740.94 24,764,854.44 -24,035,115.49 -1,480,001.99

R1910 CVP REPLACEMENT,ADDITION& -4,645,853.27 37,733,680.76 -34,935,888.94 -1,848,061.45
Page 6 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

2110 R1987 SAN JOAQUIN RIVER RESTORA -293,529.24 31,020,072.63 -31,300,405.25 -573,861.86

RE214 CVP, FOLSOM DAM -2,699,311.49 30,721,203.01 -30,417,570.74 -2,395,679.22

2110 Sum -27,639,713.21 432,662,448.03 -421,203,232.92 -16,180,498.10

2120 R0214 CVP, MISCELLANEOUS PROJEC 0.00 6,974,910.85 -6,974,910.85 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 10,009,912.94 -10,009,912.94 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 8,166,512.15 -8,166,512.15 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 2,942,320.50 -2,942,320.50 0.00

R0805 CVP, SAN LUIS UNIT 0.00 28,733,152.10 -28,733,152.10 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 3,259,209.58 -3,259,209.58 0.00

R0863 DELTA DIVISION, CVP 0.00 4,404,147.63 -4,404,147.63 0.00

R0880 STANISLAUS DIVISION CVP 0.00 1,328,427.68 -1,328,427.68 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 3,954.52 -3,954.52 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 3,704,771.55 -3,704,771.55 0.00

R1741 SHASTA DIVISION, CVP 0.00 4,481,889.88 -4,481,889.88 0.00

R1785 FRIANT DIVISION CVP 0.00 9,355,793.88 -9,355,793.88 0.00

R1786 WATER & POWER OPERATIONS 0.00 5,219,352.01 -5,219,352.01 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 17,902,672.71 -17,902,672.71 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 18,248,858.48 -18,248,858.48 0.00

RE214 CVP, FOLSOM DAM 0.00 13,361,667.01 -13,361,667.01 0.00

2120 Sum 0.00 138,097,553.47 -138,097,553.47 0.00

2130 R0353 AMERICAN RIVER DIVISION C -3,619.01 3,619.01 0.00 0.00

R0416 CVP, TRINITY RIVER DIVISI -120,777.00 1,001,634.60 -2,161,909.09 -1,281,051.49

R1910 CVP REPLACEMENT,ADDITION& 0.00 5,515.00 -18,315.00 -12,800.00

2130 Sum -124,396.01 1,010,768.61 -2,180,224.09 -1,293,851.49

2190 R0214 CVP, MISCELLANEOUS PROJEC -1,071,175.86 35,224,357.55 -40,504,572.33 -6,351,390.64

R0353 AMERICAN RIVER DIVISION C 0.00 522,933.84 -1,028,835.68 -505,901.84

R0416 CVP, TRINITY RIVER DIVISI 0.00 2,278,498.54 -2,600,622.19 -322,123.65

R0725 CVP, SACRAMENTO RIVER DIV 0.00 919,867.87 -1,390,932.81 -471,064.94

R0805 CVP, SAN LUIS UNIT 0.00 325,600.08 -356,233.30 -30,633.22

R0859 CVP, AUBURN-FOLSOM SOUTH -625,000.00 2,187,807.33 -1,860,951.81 -298,144.48

R0863 DELTA DIVISION, CVP 0.00 930,215.41 -1,375,984.88 -445,769.47

R0880 STANISLAUS DIVISION CVP 0.00 23,921.42 -25,457.13 -1,535.71

R0921 CVP, SAN FELIPE DIVISION 0.00 31,366.78 -34,790.98 -3,424.20

R1205 SAN JOAQUIN DIVISION, CVP 0.00 80,108.32 -93,278.32 -13,170.00

R1741 SHASTA DIVISION, CVP 0.00 8,274.02 -8,437.73 -163.71

R1785 FRIANT DIVISION CVP 0.00 11,619,015.83 -14,155,489.51 -2,536,473.68

R1786 WATER & POWER OPERATIONS 0.00 206,218.20 -256,659.30 -50,441.10

R1910 CVP REPLACEMENT,ADDITION& 0.00 84,765.50 -84,765.50 0.00
Page 7 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

2190 R1987 SAN JOAQUIN RIVER RESTORA 0.00 171,605.36 -178,110.46 -6,505.10

RE214 CVP, FOLSOM DAM 0.00 121,627.25 -121,627.25 0.00

2190 Sum -1,696,175.86 54,736,183.30 -64,076,749.18 -11,036,741.74

2210 R0214 CVP, MISCELLANEOUS PROJEC -690,018.00 3,901,008.01 -3,370,079.19 -159,089.18

R0353 AMERICAN RIVER DIVISION C -594,320.00 3,478,412.07 -3,026,290.36 -142,198.29

R0416 CVP, TRINITY RIVER DIVISI -207,624.00 1,501,000.92 -1,375,285.84 -81,908.92

R0725 CVP, SACRAMENTO RIVER DIV -81,463.00 328,656.21 -258,200.33 -11,007.12

R0805 CVP, SAN LUIS UNIT -133,794.00 515,075.26 -407,739.94 -26,458.68

R0859 CVP, AUBURN-FOLSOM SOUTH -11,072.00 64,732.04 -56,451.47 -2,791.43

R0863 DELTA DIVISION, CVP -362,597.00 1,941,139.56 -1,652,101.60 -73,559.04

R0880 STANISLAUS DIVISION CVP -250,610.00 1,165,571.74 -959,302.78 -44,341.04

R0921 CVP, SAN FELIPE DIVISION -29,902.00 86,090.24 -59,437.68 -3,249.44

R1205 SAN JOAQUIN DIVISION, CVP -23,766.00 136,002.22 -122,668.10 -10,431.88

R1741 SHASTA DIVISION, CVP -574,177.00 3,652,460.52 -3,225,259.00 -146,975.48

R1785 FRIANT DIVISION CVP -175,405.00 970,165.26 -834,534.44 -39,774.18

R1786 WATER & POWER OPERATIONS -684,718.00 3,648,086.70 -3,114,037.47 -150,668.77

R1910 CVP REPLACEMENT,ADDITION& -155,742.00 490,994.26 -355,277.59 -20,025.33

R1987 SAN JOAQUIN RIVER RESTORA -175,140.00 1,041,173.74 -905,785.17 -39,751.43

RE214 CVP, FOLSOM DAM -37,410.00 189,732.32 -160,694.17 -8,371.85

2210 Sum -4,187,758.00 23,110,301.07 -19,883,145.13 -960,602.06

2213 R0214 CVP, MISCELLANEOUS PROJEC -107,389.00 1,044,836.33 -983,650.03 -46,202.70

R0353 AMERICAN RIVER DIVISION C -102,839.00 948,486.96 -888,009.67 -42,361.71

R0416 CVP, TRINITY RIVER DIVISI -39,294.00 463,359.27 -451,710.23 -27,644.96

R0725 CVP, SACRAMENTO RIVER DIV -13,629.00 85,856.02 -75,311.30 -3,084.28

R0805 CVP, SAN LUIS UNIT -18,181.00 129,376.72 -119,250.42 -8,054.70

R0859 CVP, AUBURN-FOLSOM SOUTH -1,638.00 19,566.39 -18,763.76 -835.37

R0863 DELTA DIVISION, CVP -55,132.00 511,867.02 -478,053.86 -21,318.84

R0880 STANISLAUS DIVISION CVP -36,128.00 292,182.57 -268,726.23 -12,671.66

R0921 CVP, SAN FELIPE DIVISION -4,395.00 20,718.28 -17,383.20 -1,059.92

R1205 SAN JOAQUIN DIVISION, CVP -3,897.00 34,624.37 -33,604.49 -2,877.12

R1741 SHASTA DIVISION, CVP -114,100.00 1,116,319.29 -1,050,479.89 -48,260.60

R1785 FRIANT DIVISION CVP -28,980.00 285,269.31 -268,721.10 -12,431.79

R1786 WATER & POWER OPERATIONS -87,641.00 910,384.06 -866,745.26 -44,002.20

R1910 CVP REPLACEMENT,ADDITION& -21,588.00 114,123.34 -98,111.79 -5,576.45

R1987 SAN JOAQUIN RIVER RESTORA -24,505.00 270,883.38 -258,367.64 -11,989.26

RE214 CVP, FOLSOM DAM -5,039.00 54,107.74 -51,752.62 -2,683.88

2213 Sum -664,375.00 6,301,961.05 -5,928,641.49 -291,055.44

2220 R0214 CVP, MISCELLANEOUS PROJEC -307,772.43 -307,772.43
Page 8 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

2220 R0353 AMERICAN RIVER DIVISION C -282,663.27 -282,663.27

R0416 CVP, TRINITY RIVER DIVISI -190,643.67 -190,643.67

R0725 CVP, SACRAMENTO RIVER DIV -82,396.75 -82,396.75

R0805 CVP, SAN LUIS UNIT -118,717.59 -118,717.59

R0859 CVP, AUBURN-FOLSOM SOUTH -13,267.86 -13,267.86

R0863 DELTA DIVISION, CVP -305,423.31 -305,423.31

R0880 STANISLAUS DIVISION CVP -162,836.74 -162,836.74

R0921 CVP, SAN FELIPE DIVISION -15,939.93 -15,939.93

R1205 SAN JOAQUIN DIVISION, CVP -34,823.45 -34,823.45

R1741 SHASTA DIVISION, CVP -162,949.25 -162,949.25

R1785 FRIANT DIVISION CVP -163,161.25 -163,161.25

R1786 WATER & POWER OPERATIONS -312,448.47 -312,448.47

R1910 CVP REPLACEMENT,ADDITION& -121,164.03 -121,164.03

R1987 SAN JOAQUIN RIVER RESTORA -211,524.64 -211,524.64

RE214 CVP, FOLSOM DAM -64,155.33 -64,155.33

2220 Sum -2,549,887.97 -2,549,887.97

2290 R0214 CVP, MISCELLANEOUS PROJEC -19,297.32 -19,297.32

R0353 AMERICAN RIVER DIVISION C -17,722.98 -17,722.98

R0416 CVP, TRINITY RIVER DIVISI -11,953.37 -11,953.37

R0725 CVP, SACRAMENTO RIVER DIV -5,166.27 -5,166.27

R0805 CVP, SAN LUIS UNIT -7,443.59 -7,443.59

R0859 CVP, AUBURN-FOLSOM SOUTH -831.89 -831.89

R0863 DELTA DIVISION, CVP -19,150.04 -19,150.04

R0880 STANISLAUS DIVISION CVP -10,209.87 -10,209.87

R0921 CVP, SAN FELIPE DIVISION -999.44 -999.44

R1205 SAN JOAQUIN DIVISION, CVP -2,183.43 -2,183.43

R1741 SHASTA DIVISION, CVP -10,216.91 -10,216.91

R1785 FRIANT DIVISION CVP -10,230.21 -10,230.21

R1786 WATER & POWER OPERATIONS -19,590.52 -19,590.52

R1910 CVP REPLACEMENT,ADDITION& -7,596.98 -7,596.98

R1987 SAN JOAQUIN RIVER RESTORA -13,262.59 -13,262.59

RE214 CVP, FOLSOM DAM -4,022.54 -4,022.54

2290 Sum -159,877.95 -159,877.95

2310 R0214 CVP, MISCELLANEOUS PROJEC -13,130,450.77 21,179,250.90 -18,800,309.08 -10,751,508.95

R0353 AMERICAN RIVER DIVISION C -9,352,704.05 7,819,614.87 -7,593,682.98 -9,126,772.16

R0416 CVP, TRINITY RIVER DIVISI -7,206,378.14 10,953,095.22 -11,887,742.07 -8,141,024.99

R0725 CVP, SACRAMENTO RIVER DIV -7,089,490.88 -7,089,490.88

R0805 CVP, SAN LUIS UNIT -661,484.57 7,055,626.45 -12,733,667.78 -6,339,525.90

R0863 DELTA DIVISION, CVP -21,586,676.31 1,515,403.24 -1,632,000.00 -21,703,273.07
Page 9 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

2310 R0880 STANISLAUS DIVISION CVP -1,815,687.09 1,928,783.90 -2,063,102.19 -1,950,005.38

R1205 SAN JOAQUIN DIVISION, CVP -21,550.89 -21,550.89

R1741 SHASTA DIVISION, CVP -9,589,417.14 11,080,308.10 -10,265,138.14 -8,774,247.18

R1786 WATER & POWER OPERATIONS -11,517,298.43 8,325,021.75 -10,933,261.85 -14,125,538.53

R1910 CVP REPLACEMENT,ADDITION& -10,116,571.32 9,010,707.54 -11,517,333.75 -12,623,197.53

2310 Sum -92,087,709.59 78,867,811.97 -87,426,237.84 -100,646,135.46

2320 R0214 CVP, MISCELLANEOUS PROJEC -40,017,857.35 46,976,555.46 -58,243,301.46 -51,284,603.35

R0416 CVP, TRINITY RIVER DIVISI -47,428.90 34,152.03 -56,996.79 -70,273.66

2320 Sum -40,065,286.25 47,010,707.49 -58,300,298.25 -51,354,877.01

2400 R0416 CVP, TRINITY RIVER DIVISI 0.00 0.00 -3.68 -3.68

2400 Sum 0.00 0.00 -3.68 -3.68

2920 R0880 STANISLAUS DIVISION CVP -149,950.00 149,950.00 0.00 0.00

2920 Sum -149,950.00 149,950.00 0.00 0.00

2985 R0214 CVP, MISCELLANEOUS PROJEC -660.00 48,464.00 -48,563.00 -759.00

2985 Sum -660.00 48,464.00 -48,563.00 -759.00

2990 R0214 CVP, MISCELLANEOUS PROJEC -53,560,150.16 4,229,040.56 -2,653,717.62 -51,984,827.22

R0921 CVP, SAN FELIPE DIVISION -344,766,592.85 -344,766,592.85

2990 Sum -398,326,743.01 4,229,040.56 -2,653,717.62 -396,751,420.07

3100 R1741 SHASTA DIVISION, CVP -7,486.61 -7,486.61

R1785 FRIANT DIVISION CVP -22,645,896.43 23,261,009.15 -34,611,168.00 -33,996,055.28

3100 Sum -22,653,383.04 23,261,009.15 -34,611,168.00 -34,003,541.89

3101 R1785 FRIANT DIVISION CVP 0.00 121,256,394.18 -121,256,394.18 0.00

3101 Sum 0.00 121,256,394.18 -121,256,394.18 0.00

3102 R1785 FRIANT DIVISION CVP 0.00 24,769.46 -24,769.46 0.00

3102 Sum 0.00 24,769.46 -24,769.46 0.00

3103 R1785 FRIANT DIVISION CVP 0.00 45,769.46 -45,769.46 0.00

3103 Sum 0.00 45,769.46 -45,769.46 0.00

3107 R0863 DELTA DIVISION, CVP 0.00 61,910.75 -61,910.75 0.00

R1785 FRIANT DIVISION CVP 0.00 38,807,573.00 -38,807,573.00 0.00

3107 Sum 0.00 38,869,483.75 -38,869,483.75 0.00
Page 10 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

3310 R0214 CVP, MISCELLANEOUS PROJEC -1,396,167,638.96 267,572,972.52 -314,593,458.24 -1,443,188,124.68

R0353 AMERICAN RIVER DIVISION C -89,995,061.65 64,786,101.57 -58,452,436.55 -83,661,396.63

R0416 CVP, TRINITY RIVER DIVISI -163,425,947.27 52,394,377.33 -52,763,576.58 -163,795,146.52

R0725 CVP, SACRAMENTO RIVER DIV -276,212,235.64 19,428,696.35 -13,418,694.13 -270,202,233.42

R0805 CVP, SAN LUIS UNIT -363,570,702.90 67,530,885.09 -66,153,322.41 -362,193,140.22

R0859 CVP, AUBURN-FOLSOM SOUTH -359,957,391.88 202,180,717.44 -199,967,420.28 -357,744,094.72

R0863 DELTA DIVISION, CVP -83,569,140.27 35,301,195.55 -32,930,254.58 -81,198,199.30

R0880 STANISLAUS DIVISION CVP -17,382,896.72 13,123,677.84 -15,325,350.63 -19,584,569.51

R0921 CVP, SAN FELIPE DIVISION -307,096,802.79 12,223,667.05 -25,039,749.93 -319,912,885.67

R1205 SAN JOAQUIN DIVISION, CVP -26,437,100.37 7,533,967.11 -5,745,412.02 -24,648,545.28

R1741 SHASTA DIVISION, CVP -90,758,792.80 71,098,654.52 -66,537,674.68 -86,197,812.96

R1785 FRIANT DIVISION CVP -4,311,730.02 47,622,521.34 -53,639,286.05 -10,328,494.73

R1786 WATER & POWER OPERATIONS -15,985,147.27 63,281,971.24 -73,692,894.99 -26,396,071.02

R1910 CVP REPLACEMENT,ADDITION& -50,785,210.23 68,950,277.19 -76,991,863.58 -58,826,796.62

R1987 SAN JOAQUIN RIVER RESTORA -67,568,091.70 62,954,890.64 -51,219,619.84 -55,832,820.90

RE214 CVP, FOLSOM DAM -261,822,756.37 27,104,003.72 -51,281,745.88 -286,000,498.53

3310 Sum -3,575,046,646.84 1,083,088,576.50 -1,157,752,760.37 -3,649,710,830.71

4113 R0214 CVP, MISCELLANEOUS PROJEC 0.00 62,534,000.00 -62,534,000.00 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 2,008,000.00 -2,008,000.00 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 3,634,000.00 -3,634,000.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 632,940.00 -632,940.00 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 2,050,000.00 -2,050,000.00 0.00

4113 Sum 0.00 70,858,940.00 -70,858,940.00 0.00

4114 R0214 CVP, MISCELLANEOUS PROJEC 0.00 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 0.00

R0863 DELTA DIVISION, CVP 0.00 4,420.76 -4,420.76 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 0.00

4114 Sum 0.00 4,420.76 -4,420.76 0.00

4119 R1785 FRIANT DIVISION CVP 0.00 121,256,394.18 -121,256,394.18 0.00

4119 Sum 0.00 121,256,394.18 -121,256,394.18 0.00

4170 R0214 CVP, MISCELLANEOUS PROJEC 0.00 41,481,443.95 -41,481,443.95 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 35,479,655.24 -35,479,655.24 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 31,961,510.84 -31,961,510.84 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 8,593,273.82 -8,593,273.82 0.00

R0805 CVP, SAN LUIS UNIT 0.00 129,840,936.19 -129,840,936.19 0.00
Page 11 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

4170 R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 12,308,479.64 -12,308,479.64 0.00

R0863 DELTA DIVISION, CVP 0.00 27,936,606.30 -27,936,606.30 0.00

R0880 STANISLAUS DIVISION CVP 0.00 7,550,288.91 -7,550,288.91 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 937,374.88 -937,374.88 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 151,904.82 -151,904.82 0.00

R1741 SHASTA DIVISION, CVP 0.00 52,213,803.01 -52,213,803.01 0.00

R1785 FRIANT DIVISION CVP 0.00 8,948,718.99 -8,948,718.99 0.00

R1786 WATER & POWER OPERATIONS 0.00 74,397,696.66 -74,397,696.66 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 35,762,473.19 -35,762,473.19 0.00

RE214 CVP, FOLSOM DAM 0.00 24,647,706.10 -24,647,706.10 0.00

4170 Sum 0.00 492,211,872.54 -492,211,872.54 0.00

4190 R0214 CVP, MISCELLANEOUS PROJEC 0.00 36,679,751.95 -36,679,751.95 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 2,631,951.10 -2,631,951.10 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 82,175.23 -82,175.23 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 881,919.90 -881,919.90 0.00

R0805 CVP, SAN LUIS UNIT 0.00 4,497,352.65 -4,497,352.65 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 13,100.00 -13,100.00 0.00

R0863 DELTA DIVISION, CVP 0.00 493,169.35 -493,169.35 0.00

R0880 STANISLAUS DIVISION CVP 0.00 58,500.00 -58,500.00 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 30,000.00 -30,000.00 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 3,906,736.00 -3,906,736.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 17,672,075.44 -17,672,075.44 0.00

R1785 FRIANT DIVISION CVP 0.00 1,085,538.92 -1,085,538.92 0.00

R1786 WATER & POWER OPERATIONS 0.00 17,638,299.97 -17,638,299.97 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 1,306,080.78 -1,306,080.78 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 285,753.12 -285,753.12 0.00

RE214 CVP, FOLSOM DAM 0.00 2,105,033.68 -2,105,033.68 0.00

4190 Sum 0.00 89,367,438.09 -89,367,438.09 0.00

4201 R0214 CVP, MISCELLANEOUS PROJEC 80,306,572.06 104,777,269.71 -97,357,265.44 87,726,576.33

R0353 AMERICAN RIVER DIVISION C 12,517,969.82 79,436,267.55 -80,426,209.32 11,528,028.05

R0416 CVP, TRINITY RIVER DIVISI 14,459,672.77 52,899,390.03 -52,410,355.32 14,948,707.48

R0725 CVP, SACRAMENTO RIVER DIV 17,027,949.96 7,540,324.23 -10,501,609.91 14,066,664.28

R0805 CVP, SAN LUIS UNIT 30,155,661.60 47,057,963.51 -66,078,280.49 11,135,344.62

R0859 CVP, AUBURN-FOLSOM SOUTH 4,681,200.49 6,472,868.89 -8,874,762.61 2,279,306.77

R0863 DELTA DIVISION, CVP 36,933,894.89 27,567,328.45 -30,687,368.27 33,813,855.07

R0880 STANISLAUS DIVISION CVP 3,301,297.45 11,959,522.37 -12,383,526.22 2,877,293.60

R0921 CVP, SAN FELIPE DIVISION 149,700.02 707,795.89 -799,064.52 58,431.39

R1205 SAN JOAQUIN DIVISION, CVP 5,970,746.28 3,830,438.92 -6,449,882.32 3,351,302.88

R1741 SHASTA DIVISION, CVP 4,799,541.55 65,011,291.83 -64,276,819.56 5,534,013.82
Page 12 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

4201 R1785 FRIANT DIVISION CVP 24,669,380.29 69,576,591.62 -56,557,293.57 37,688,678.34

R1786 WATER & POWER OPERATIONS 19,079,105.74 70,445,487.29 -61,369,621.57 28,154,971.46

R1910 CVP REPLACEMENT,ADDITION& 28,733,778.20 53,849,530.07 -52,757,566.21 29,825,742.06

R1987 SAN JOAQUIN RIVER RESTORA 68,142,386.48 18,509,981.56 -45,148,063.90 41,504,304.14

RE214 CVP, FOLSOM DAM 31,029,190.84 26,071,049.83 -19,858,999.67 37,241,241.00

4201 Sum 381,958,048.44 645,713,101.75 -665,936,688.90 361,734,461.29

4222 R0214 CVP, MISCELLANEOUS PROJEC 10,213,971.11 12,497.62 -8,031,956.15 2,194,512.58

R0353 AMERICAN RIVER DIVISION C 8,852,704.05 7,593,682.98 -7,819,614.87 8,626,772.16

R0416 CVP, TRINITY RIVER DIVISI 6,898,411.58 11,754,588.10 -10,715,062.64 7,937,937.04

R0805 CVP, SAN LUIS UNIT 661,484.57 12,733,667.78 -7,055,626.45 6,339,525.90

R0863 DELTA DIVISION, CVP 850,261.97 1,632,000.00 -1,510,982.48 971,279.49

R0880 STANISLAUS DIVISION CVP 1,815,687.09 2,063,102.19 -1,928,783.90 1,950,005.38

R1741 SHASTA DIVISION, CVP 9,550,306.55 10,547,277.88 -11,362,447.84 8,735,136.59

R1786 WATER & POWER OPERATIONS 11,517,298.43 10,933,261.85 -8,325,021.75 14,125,538.53

R1910 CVP REPLACEMENT,ADDITION& 10,116,571.32 11,517,333.75 -9,010,707.54 12,623,197.53

4222 Sum 60,476,696.67 68,787,412.15 -65,760,203.62 63,503,905.20

4266 R0214 CVP, MISCELLANEOUS PROJEC 0.00 6,226,993.25 -6,226,993.25 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 30,079,591.08 -30,079,591.08 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 17,790,660.14 -17,790,660.14 0.00

R0805 CVP, SAN LUIS UNIT 0.00 6,680,606.49 -6,680,606.49 0.00

R0863 DELTA DIVISION, CVP 0.00 1,510,982.48 -1,510,982.48 0.00

R0880 STANISLAUS DIVISION CVP 0.00 1,853,799.85 -1,853,799.85 0.00

R1741 SHASTA DIVISION, CVP 0.00 11,668,485.92 -11,668,485.92 0.00

R1786 WATER & POWER OPERATIONS 0.00 8,104,289.90 -8,104,289.90 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 786.12 -786.12 0.00

4266 Sum 0.00 83,916,195.23 -83,916,195.23 0.00

4382 R0416 CVP, TRINITY RIVER DIVISI 0.00 0.00

R0863 DELTA DIVISION, CVP 0.00 216,000.00 -216,000.00 0.00

R0880 STANISLAUS DIVISION CVP 0.00 49,320.00 -49,320.00 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 0.00

4382 Sum 0.00 265,320.00 -265,320.00 0.00

4384 R0416 CVP, TRINITY RIVER DIVISI -7,292.42 7,292.42 0.00 0.00

R0863 DELTA DIVISION, CVP -102,000.00 102,000.00 -72,000.00 -72,000.00

R0880 STANISLAUS DIVISION CVP -51,067.63 51,067.63 -49,320.00 -49,320.00

R1910 CVP REPLACEMENT,ADDITION& -1,628,971.00 1,628,971.00 0.00 0.00

4384 Sum -1,789,331.05 1,789,331.05 -121,320.00 -121,320.00
Page 13 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

4395 R1785 FRIANT DIVISION CVP 0.00 71,697,164.08 -71,697,164.08 0.00

4395 Sum 0.00 71,697,164.08 -71,697,164.08 0.00

4450 R0214 CVP, MISCELLANEOUS PROJEC -14,240,205.15 16,866,290.81 -12,481,770.37 -9,855,684.71

R0353 AMERICAN RIVER DIVISION C -11,774,807.30 12,019,608.26 -6,695,355.58 -6,450,554.62

R0416 CVP, TRINITY RIVER DIVISI -3,869,057.64 5,670,467.61 -5,553,620.81 -3,752,210.84

R0725 CVP, SACRAMENTO RIVER DIV -7,343,751.56 7,500,069.82 -7,496,987.60 -7,340,669.34

R0805 CVP, SAN LUIS UNIT -4,220,689.87 4,721,647.37 -3,315,551.98 -2,814,594.48

R0859 CVP, AUBURN-FOLSOM SOUTH -5,449.36 5,449.36 -6,081.59 -6,081.59

R0863 DELTA DIVISION, CVP -21,374,603.96 21,482,053.96 -21,875,094.42 -21,767,644.42

R0880 STANISLAUS DIVISION CVP -3,177,204.71 3,294,106.80 -2,733,281.43 -2,616,379.34

R0921 CVP, SAN FELIPE DIVISION -23,985.43 23,985.43 -15,991.28 -15,991.28

R1205 SAN JOAQUIN DIVISION, CVP -1,052,126.01 1,452,126.01 -996,639.53 -596,639.53

R1741 SHASTA DIVISION, CVP -8,806,084.81 14,763,334.81 -14,144,980.98 -8,187,730.98

R1785 FRIANT DIVISION CVP -1,021,150.23 5,180,479.18 -4,776,185.16 -616,856.21

R1786 WATER & POWER OPERATIONS -9,046,850.68 9,505,510.79 -9,391,546.97 -8,932,886.86

R1910 CVP REPLACEMENT,ADDITION& -8,483,513.72 8,483,513.72 -12,620,984.26 -12,620,984.26

R1987 SAN JOAQUIN RIVER RESTORA -47,876,923.24 49,169,600.98 -24,940,784.41 -23,648,106.67

RE214 CVP, FOLSOM DAM -1,961,856.52 1,978,966.12 -304,463.05 -287,353.45

4450 Sum -144,278,260.19 162,117,211.03 -127,349,319.42 -109,510,368.58

4610 R0214 CVP, MISCELLANEOUS PROJEC 0.00 266,680,950.64 -266,680,950.64 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 120,517,940.29 -120,517,940.29 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 104,745,877.42 -104,745,877.42 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 31,078,483.91 -31,078,483.91 0.00

R0805 CVP, SAN LUIS UNIT 0.00 176,646,535.18 -176,646,535.18 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 11,365,740.42 -11,365,740.42 0.00

R0863 DELTA DIVISION, CVP 0.00 60,314,059.48 -60,314,059.48 0.00

R0880 STANISLAUS DIVISION CVP 0.00 26,575,984.94 -26,575,984.94 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 1,078,205.07 -1,078,205.07 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 34,632,148.81 -34,632,148.81 0.00

R1741 SHASTA DIVISION, CVP 0.00 161,659,292.32 -161,659,292.32 0.00

R1785 FRIANT DIVISION CVP 0.00 109,254,623.33 -109,254,623.33 0.00

R1786 WATER & POWER OPERATIONS 0.00 134,123,193.43 -134,123,193.43 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 72,652,166.87 -72,652,166.87 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 74,194,021.18 -74,194,021.18 0.00

RE214 CVP, FOLSOM DAM 0.00 33,828,750.59 -33,828,750.59 0.00

4610 Sum 0.00 1,419,347,973.88 -1,419,347,973.88 0.00

4650 R0725 CVP, SACRAMENTO RIVER DIV -67,221.57 -67,221.57

R0805 CVP, SAN LUIS UNIT 0.00 4,498.10 -4,498.10 0.00
Page 14 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

4650 R0880 STANISLAUS DIVISION CVP 0.00 526,903.26 -526,903.26 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 11,520.80 -11,520.80 0.00

R1910 CVP REPLACEMENT,ADDITION& -685,387.42 28,093.85 -28,093.85 -685,387.42

RE214 CVP, FOLSOM DAM 0.00 0.00

4650 Sum -752,608.99 571,016.01 -571,016.01 -752,608.99

4700 R0214 CVP, MISCELLANEOUS PROJEC 0.00 52,013,274.05 -52,013,274.05 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 24,424,204.49 -24,424,204.49 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 27,941,839.81 -27,941,839.81 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 9,123,832.25 -9,123,832.25 0.00

R0805 CVP, SAN LUIS UNIT 0.00 6,132,181.98 -6,132,181.98 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 1,800,016.16 -1,800,016.16 0.00

R0863 DELTA DIVISION, CVP 0.00 6,219,170.87 -6,219,170.87 0.00

R0880 STANISLAUS DIVISION CVP 0.00 2,657,923.08 -2,657,923.08 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 600.00 -600.00 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 863,580.00 -863,580.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 17,612,508.67 -17,612,508.67 0.00

R1785 FRIANT DIVISION CVP 0.00 30,380,355.78 -30,380,355.78 0.00

R1786 WATER & POWER OPERATIONS 0.00 19,065,389.86 -19,065,389.86 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 14,367,478.12 -14,367,478.12 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 10,318,728.55 -10,318,728.55 0.00

RE214 CVP, FOLSOM DAM 0.00 22,745,100.53 -22,745,100.53 0.00

4700 Sum 0.00 245,666,184.20 -245,666,184.20 0.00

4801 R0214 CVP, MISCELLANEOUS PROJEC -71,048,020.84 138,364,381.19 -135,057,141.80 -67,740,781.45

R0353 AMERICAN RIVER DIVISION C -8,818,830.73 27,274,901.94 -29,512,159.39 -11,056,088.18

R0416 CVP, TRINITY RIVER DIVISI -13,999,251.40 30,066,772.79 -32,571,081.68 -16,503,560.29

R0725 CVP, SACRAMENTO RIVER DIV -9,517,696.17 9,421,040.01 -5,953,468.45 -6,050,124.61

R0805 CVP, SAN LUIS UNIT -21,117,648.86 40,960,297.52 -34,245,635.07 -14,402,986.41

R0859 CVP, AUBURN-FOLSOM SOUTH -4,038,041.13 9,178,954.51 -7,110,278.02 -1,969,364.64

R0863 DELTA DIVISION, CVP -12,055,254.18 18,710,725.53 -18,593,864.31 -11,938,392.96

R0880 STANISLAUS DIVISION CVP -1,601,974.20 3,291,014.10 -3,619,587.78 -1,930,547.88

R0921 CVP, SAN FELIPE DIVISION -71,291.37 92,814.80 -53,411.47 -31,888.04

R1205 SAN JOAQUIN DIVISION, CVP -3,519,324.89 35,428,361.17 -34,304,728.42 -2,395,692.14

R1741 SHASTA DIVISION, CVP -3,578,713.06 13,977,385.27 -16,032,696.51 -5,634,024.30

R1785 FRIANT DIVISION CVP -23,139,595.48 31,736,818.54 -42,497,148.87 -33,899,925.81

R1786 WATER & POWER OPERATIONS -18,567,453.55 17,630,670.32 -30,686,040.82 -31,622,824.05

R1910 CVP REPLACEMENT,ADDITION& -21,140,864.71 28,093,214.64 -30,193,726.33 -23,241,376.40

R1987 SAN JOAQUIN RIVER RESTORA -19,701,644.00 29,582,272.60 -27,034,073.42 -17,153,444.82

RE214 CVP, FOLSOM DAM -26,325,573.83 26,440,462.71 -34,662,041.48 -34,547,152.60

4801 Sum -258,241,178.40 460,250,087.64 -482,127,083.82 -280,118,174.58
Page 15 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

4802 R0214 CVP, MISCELLANEOUS PROJEC -901,874.00 842,691.06 -842,691.06 -901,874.00

R0353 AMERICAN RIVER DIVISION C 0.00 1,839.05 -1,839.05 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 25,195.68 -25,195.68 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 577.18 -577.18 0.00

R0805 CVP, SAN LUIS UNIT 0.00 20,835.16 -20,835.16 0.00

R0863 DELTA DIVISION, CVP 0.00 143.32 -143.32 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 266,113.44 -266,113.44 0.00

R1785 FRIANT DIVISION CVP 0.00 28,782.20 -28,782.20 0.00

R1786 WATER & POWER OPERATIONS 0.00 122,861.84 -122,861.84 0.00

R1910 CVP REPLACEMENT,ADDITION& -2,088,429.40 1,670,726.20 -4,280,724.80 -4,698,428.00

R1987 SAN JOAQUIN RIVER RESTORA -70,645.00 10,624.63 -10,624.63 -70,645.00

RE214 CVP, FOLSOM DAM 0.00 4,811.34 -4,811.34 0.00

4802 Sum -3,060,948.40 2,995,201.10 -5,605,199.70 -5,670,947.00

4871 R0214 CVP, MISCELLANEOUS PROJEC 0.00 24,644,385.88 -24,644,385.88 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 4,313,227.45 -4,313,227.45 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 432,502.11 -432,502.11 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 2,601,444.50 -2,601,444.50 0.00

R0805 CVP, SAN LUIS UNIT 0.00 4,013,954.77 -4,013,954.77 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 89,253.57 -89,253.57 0.00

R0863 DELTA DIVISION, CVP 0.00 241,230.39 -241,230.39 0.00

R0880 STANISLAUS DIVISION CVP 0.00 326,223.40 -326,223.40 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 36,369.00 -36,369.00 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 14,650,654.52 -14,650,654.52 0.00

R1785 FRIANT DIVISION CVP 0.00 800,275.51 -800,275.51 0.00

R1786 WATER & POWER OPERATIONS 0.00 189,406.95 -189,406.95 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 456,343.15 -456,343.15 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 123,095.36 -123,095.36 0.00

RE214 CVP, FOLSOM DAM 0.00 1,464,506.30 -1,464,506.30 0.00

4871 Sum 0.00 54,382,872.86 -54,382,872.86 0.00

4901 R0214 CVP, MISCELLANEOUS PROJEC -4,330,443.18 101,243,913.27 -108,336,218.84 -11,422,748.75

R0353 AMERICAN RIVER DIVISION C -777,035.84 26,958,960.33 -28,830,081.90 -2,648,157.41

R0416 CVP, TRINITY RIVER DIVISI -3,482,482.89 35,307,164.53 -34,455,555.03 -2,630,873.39

R0725 CVP, SACRAMENTO RIVER DIV -99,280.66 8,054,237.23 -8,563,605.33 -608,648.76

R0805 CVP, SAN LUIS UNIT -5,478,807.44 91,652,023.35 -86,430,505.54 -257,289.63

R0859 CVP, AUBURN-FOLSOM SOUTH -637,710.00 9,567,687.99 -9,233,838.53 -303,860.54

R0863 DELTA DIVISION, CVP -4,252,298.72 27,450,501.59 -24,205,300.05 -1,007,097.18

R0880 STANISLAUS DIVISION CVP -286,738.00 5,794,462.29 -5,738,776.05 -231,051.76

R0921 CVP, SAN FELIPE DIVISION -54,423.22 309,856.16 -265,985.01 -10,552.07
Page 16 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

4901 R1205 SAN JOAQUIN DIVISION, CVP -1,399,295.38 19,100,831.62 -18,060,507.45 -358,971.21

R1741 SHASTA DIVISION, CVP -1,965,050.23 24,769,764.19 -23,252,109.09 -447,395.13

R1785 FRIANT DIVISION CVP -508,634.58 30,873,795.03 -33,537,056.77 -3,171,896.32

R1786 WATER & POWER OPERATIONS -2,982,099.94 26,462,238.68 -25,204,937.82 -1,724,799.08

R1910 CVP REPLACEMENT,ADDITION& -4,823,183.27 30,673,160.09 -27,052,740.33 -1,202,763.51

R1987 SAN JOAQUIN RIVER RESTORA -493,174.24 31,770,238.57 -31,909,171.98 -632,107.65

RE214 CVP, FOLSOM DAM -2,741,760.49 26,233,551.36 -25,898,525.82 -2,406,734.95

4901 Sum -34,312,418.08 496,222,386.28 -490,974,915.54 -29,064,947.34

4902 R0214 CVP, MISCELLANEOUS PROJEC 0.00 174,673,013.26 -174,673,013.26 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 95,667,417.52 -95,667,417.52 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 80,488,417.27 -80,488,417.27 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 15,452,367.20 -15,452,367.20 0.00

R0805 CVP, SAN LUIS UNIT 0.00 73,812,768.46 -73,812,768.46 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 8,002,723.69 -8,002,723.69 0.00

R0863 DELTA DIVISION, CVP 0.00 31,360,206.93 -31,360,206.93 0.00

R0880 STANISLAUS DIVISION CVP 0.00 19,531,630.42 -19,531,630.42 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 621,430.74 -621,430.74 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 29,176,820.53 -29,176,820.53 0.00

R1741 SHASTA DIVISION, CVP 0.00 119,345,708.41 -119,345,708.41 0.00

R1785 FRIANT DIVISION CVP 0.00 40,417,771.44 -40,417,771.44 0.00

R1786 WATER & POWER OPERATIONS 0.00 56,572,043.63 -56,572,043.63 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 37,237,541.20 -37,237,541.20 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 58,798,840.31 -58,798,840.31 0.00

RE214 CVP, FOLSOM DAM 0.00 20,129,134.67 -20,129,134.67 0.00

4902 Sum 0.00 861,287,835.68 -861,287,835.68 0.00

5200 R0214 CVP, MISCELLANEOUS PROJEC 0.00 49,042,194.16 -49,042,194.16 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 6,742,931.89 -6,742,931.89 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 7,974,417.07 -7,974,417.07 0.00

R0805 CVP, SAN LUIS UNIT 0.00 6,400,283.32 -6,400,283.32 0.00

R0863 DELTA DIVISION, CVP 0.00 1,510,982.48 -1,510,982.48 0.00

R0880 STANISLAUS DIVISION CVP 0.00 1,853,799.85 -1,853,799.85 0.00

R1741 SHASTA DIVISION, CVP 0.00 11,609,641.99 -11,609,641.99 0.00

R1786 WATER & POWER OPERATIONS 0.00 8,104,289.90 -8,104,289.90 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 2,053.42 -2,053.42 0.00

5200 Sum 0.00 93,240,594.08 -93,240,594.08 0.00

5310 R0214 CVP, MISCELLANEOUS PROJEC 0.00 4,435,833.54 -4,435,833.54 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 15,434,833.70 -15,434,833.70 0.00

5310 Sum 0.00 19,870,667.24 -19,870,667.24 0.00
Page 17 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

5700 R0863 DELTA DIVISION, CVP 0.00 61,910.75 -61,910.75 0.00

R1785 FRIANT DIVISION CVP 0.00 45,358,184.63 -45,358,184.63 0.00

5700 Sum 0.00 45,420,095.38 -45,420,095.38 0.00

5720 R0416 CVP, TRINITY RIVER DIVISI 0.00 2,881,893.46 -2,881,893.46 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 4,269,958.01 -4,269,958.01 0.00

R0863 DELTA DIVISION, CVP 0.00 414,381.79 -414,381.79 0.00

R0880 STANISLAUS DIVISION CVP 0.00 2,725,872.36 -2,725,872.36 0.00

R1741 SHASTA DIVISION, CVP 0.00 2,781,831.70 -2,781,831.70 0.00

R1786 WATER & POWER OPERATIONS 0.00 715,715.24 -715,715.24 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 3,416,130.23 -3,416,130.23 0.00

5720 Sum 0.00 17,205,782.79 -17,205,782.79 0.00

5740 R0214 CVP, MISCELLANEOUS PROJEC 0.00 120,297,364.62 -120,297,364.62 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 32,938,287.47 -32,938,287.47 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 33,286,569.23 -33,286,569.23 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 9,211,539.84 -9,211,539.84 0.00

R0805 CVP, SAN LUIS UNIT 0.00 92,976,834.04 -92,976,834.04 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 11,851,588.64 -11,851,588.64 0.00

R0863 DELTA DIVISION, CVP 0.00 28,145,241.29 -28,145,241.29 0.00

R0880 STANISLAUS DIVISION CVP 0.00 7,353,875.79 -7,353,875.79 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 958,870.86 -958,870.86 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 4,024,904.82 -4,024,904.82 0.00

R1741 SHASTA DIVISION, CVP 0.00 61,067,922.59 -61,067,922.59 0.00

R1785 FRIANT DIVISION CVP 0.00 9,959,350.99 -9,959,350.99 0.00

R1786 WATER & POWER OPERATIONS 0.00 84,270,390.06 -84,270,390.06 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 34,944,422.46 -34,944,422.46 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 2,050,000.00 -2,050,000.00 0.00

RE214 CVP, FOLSOM DAM 0.00 26,752,739.78 -26,752,739.78 0.00

5740 Sum 0.00 560,089,902.48 -560,089,902.48 0.00

5745 R0214 CVP, MISCELLANEOUS PROJEC 0.00 176,248,126.30 -176,248,126.30 0.00

5745 Sum 0.00 176,248,126.30 -176,248,126.30 0.00

5755 R0214 CVP, MISCELLANEOUS PROJEC 0.00 29,300,869.87 -29,300,869.87 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 3,400.00 -3,400.00 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 3,210,000.00 -3,210,000.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 85,000.00 -85,000.00 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 12,229.68 -12,229.68 0.00

5755 Sum 0.00 32,611,499.55 -32,611,499.55 0.00
Page 18 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

5765 R0214 CVP, MISCELLANEOUS PROJEC 0.00 14,418,370.30 -14,418,370.30 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 1,622.00 -1,622.00 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 1,816,736.00 -1,816,736.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 14,152.00 -14,152.00 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 277,500.00 -277,500.00 0.00

5765 Sum 0.00 16,528,380.30 -16,528,380.30 0.00

5780 R0214 CVP, MISCELLANEOUS PROJEC 0.00 14,802,622.30 -14,802,622.30 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 714,027.19 -714,027.19 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 31,458.70 -31,458.70 0.00

R0805 CVP, SAN LUIS UNIT 0.00 216,238.96 -216,238.96 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 128,827,730.58 -128,827,730.58 0.00

R0863 DELTA DIVISION, CVP 0.00 127,964.10 -127,964.10 0.00

R0880 STANISLAUS DIVISION CVP 0.00 11,253.30 -11,253.30 0.00

R1741 SHASTA DIVISION, CVP 0.00 118,423.37 -118,423.37 0.00

R1786 WATER & POWER OPERATIONS 0.00 64,020.44 -64,020.44 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 2,398,834.62 -2,398,834.62 0.00

RE214 CVP, FOLSOM DAM 0.00 1,653,906.90 -1,653,906.90 0.00

5780 Sum 0.00 148,966,480.46 -148,966,480.46 0.00

5900 R0214 CVP, MISCELLANEOUS PROJEC 0.00 165,501,514.07 -165,501,514.07 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 990.00 -990.00 0.00

R0805 CVP, SAN LUIS UNIT 0.00 392,466.44 -392,466.44 0.00

R0880 STANISLAUS DIVISION CVP 0.00 89,734.00 -89,734.00 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 8,608,468.27 -8,608,468.27 0.00

R1785 FRIANT DIVISION CVP 0.00 97,942.60 -97,942.60 0.00

5900 Sum 0.00 174,691,115.38 -174,691,115.38 0.00

5993 R0214 CVP, MISCELLANEOUS PROJEC 0.00 45,486.00 -45,486.00 0.00

5993 Sum 0.00 45,486.00 -45,486.00 0.00

5994 R0214 CVP, MISCELLANEOUS PROJEC 0.00 24,146.00 -24,146.00 0.00

5994 Sum 0.00 24,146.00 -24,146.00 0.00

6100 R0214 CVP, MISCELLANEOUS PROJEC 0.00 213,959,825.89 -213,959,825.89 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 106,864,909.28 -106,864,909.28 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 104,386,880.93 -104,386,880.93 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 20,533,152.43 -20,533,152.43 0.00

R0805 CVP, SAN LUIS UNIT 0.00 128,016,216.05 -128,016,216.05 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 333,794,248.17 -333,794,248.17 0.00
Page 19 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

6100 R0863 DELTA DIVISION, CVP 0.00 47,510,156.60 -47,510,156.60 0.00

R0880 STANISLAUS DIVISION CVP 0.00 21,775,088.88 -21,775,088.88 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 998,365.84 -998,365.84 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 31,979,455.70 -31,979,455.70 0.00

R1741 SHASTA DIVISION, CVP 0.00 124,579,248.48 -124,579,248.48 0.00

R1785 FRIANT DIVISION CVP 0.00 67,004,548.11 -67,004,548.11 0.00

R1786 WATER & POWER OPERATIONS 0.00 73,404,775.31 -73,404,775.31 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 59,126,874.04 -59,126,874.04 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 84,526,826.46 -84,526,826.46 0.00

RE214 CVP, FOLSOM DAM 0.00 34,651,434.76 -34,651,434.76 0.00

6100 Sum 0.00 1,453,112,006.93 -1,453,112,006.93 0.00

6190 R0214 CVP, MISCELLANEOUS PROJEC 0.00 1,259.00 -1,259.00 0.00

6190 Sum 0.00 1,259.00 -1,259.00 0.00

6330 R0214 CVP, MISCELLANEOUS PROJEC 0.00 897.73 -897.73 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 5,207.18 -5,207.18 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 625.18 -625.18 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 460.29 -460.29 0.00

R0805 CVP, SAN LUIS UNIT 0.00 2,178.99 -2,178.99 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 0.45 -0.45 0.00

R0863 DELTA DIVISION, CVP 0.00 1,052.40 -1,052.40 0.00

R0880 STANISLAUS DIVISION CVP 0.00 180.46 -180.46 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 129.03 -129.03 0.00

R1741 SHASTA DIVISION, CVP 0.00 1,704.48 -1,704.48 0.00

R1785 FRIANT DIVISION CVP 0.00 347.15 -347.15 0.00

R1786 WATER & POWER OPERATIONS 0.00 2,739.96 -2,739.96 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 11,526.38 -11,526.38 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 3,268.30 -3,268.30 0.00

RE214 CVP, FOLSOM DAM 0.00 1,511.58 -1,511.58 0.00

6330 Sum 0.00 31,829.56 -31,829.56 0.00

6400 R0214 CVP, MISCELLANEOUS PROJEC 0.00 4,581,703.25 -4,581,703.25 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 7,229,510.95 -7,229,510.95 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 3,586,234.22 -3,586,234.22 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 707,922.65 -707,922.65 0.00

R0805 CVP, SAN LUIS UNIT 0.00 550,107.84 -550,107.84 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 103,598.10 -103,598.10 0.00

R0863 DELTA DIVISION, CVP 0.00 2,017,494.29 -2,017,494.29 0.00

R0880 STANISLAUS DIVISION CVP 0.00 1,659,929.02 -1,659,929.02 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 91,437.20 -91,437.20 0.00
Page 20 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

6400 R1205 SAN JOAQUIN DIVISION, CVP 0.00 104,313.14 -104,313.14 0.00

R1741 SHASTA DIVISION, CVP 0.00 9,013,757.04 -9,013,757.04 0.00

R1785 FRIANT DIVISION CVP 0.00 1,491,998.20 -1,491,998.20 0.00

R1786 WATER & POWER OPERATIONS 0.00 4,232,624.99 -4,232,624.99 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 457,018.94 -457,018.94 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 742,970.99 -742,970.99 0.00

RE214 CVP, FOLSOM DAM 0.00 203,353.87 -203,353.87 0.00

6400 Sum 0.00 36,773,974.69 -36,773,974.69 0.00

6610 R0353 AMERICAN RIVER DIVISION C 0.00 828,821.49 -828,821.49 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 5,515,806.99 -5,515,806.99 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 5,933,116.00 -5,933,116.00 0.00

R0805 CVP, SAN LUIS UNIT 0.00 63,840,069.19 -63,840,069.19 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 304,421,829.27 -304,421,829.27 0.00

R0863 DELTA DIVISION, CVP 0.00 1,849,290.16 -1,849,290.16 0.00

R0880 STANISLAUS DIVISION CVP 0.00 2,559.00 -2,559.00 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 103,311.97 -103,311.97 0.00

R1741 SHASTA DIVISION, CVP 0.00 57,881.17 -57,881.17 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 20,325,491.79 -20,325,491.79 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 337,033.69 -337,033.69 0.00

RE214 CVP, FOLSOM DAM 0.00 28,177,973.53 -28,177,973.53 0.00

6610 Sum 0.00 431,393,184.25 -431,393,184.25 0.00

6710 R0214 CVP, MISCELLANEOUS PROJEC 0.00 2,291,922.38 -2,291,922.38 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 3,555,150.32 -3,555,150.32 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 3,573,925.52 -3,573,925.52 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 5,943,887.87 -5,943,887.87 0.00

R0805 CVP, SAN LUIS UNIT 0.00 5,137,091.80 -5,137,091.80 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 147,046.75 -147,046.75 0.00

R0863 DELTA DIVISION, CVP 0.00 3,522,617.57 -3,522,617.57 0.00

R0880 STANISLAUS DIVISION CVP 0.00 381,548.88 -381,548.88 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 3,514,648.56 -3,514,648.56 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 209,435.86 -209,435.86 0.00

R1741 SHASTA DIVISION, CVP 0.00 6,882,748.14 -6,882,748.14 0.00

R1785 FRIANT DIVISION CVP 0.00 121,801.01 -121,801.01 0.00

R1786 WATER & POWER OPERATIONS 0.00 34,265.81 -34,265.81 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 79,533.73 -79,533.73 0.00

RE214 CVP, FOLSOM DAM 0.00 1,232,350.41 -1,232,350.41 0.00

6710 Sum 0.00 36,627,974.61 -36,627,974.61 0.00

6720 R0214 CVP, MISCELLANEOUS PROJEC 0.00 5,687,728.68 -5,687,728.68 0.00
Page 21 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

6720 R1910 CVP REPLACEMENT,ADDITION& 0.00 14,322.30 -14,322.30 0.00

6720 Sum 0.00 5,702,050.98 -5,702,050.98 0.00

6730 R0214 CVP, MISCELLANEOUS PROJEC 0.00 14,802,622.30 -14,802,622.30 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 727,365.45 -727,365.45 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 31,458.70 -31,458.70 0.00

R0805 CVP, SAN LUIS UNIT 0.00 216,238.96 -216,238.96 0.00

R0859 CVP, AUBURN-FOLSOM SOUTH 0.00 191,461,021.27 -191,461,021.27 0.00

R0863 DELTA DIVISION, CVP 0.00 184,814.28 -184,814.28 0.00

R0880 STANISLAUS DIVISION CVP 0.00 11,253.30 -11,253.30 0.00

R1741 SHASTA DIVISION, CVP 0.00 118,423.37 -118,423.37 0.00

R1786 WATER & POWER OPERATIONS 0.00 64,020.44 -64,020.44 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 2,865,391.63 -2,865,391.63 0.00

RE214 CVP, FOLSOM DAM 0.00 1,569,088.40 -1,569,088.40 0.00

6730 Sum 0.00 212,051,698.10 -212,051,698.10 0.00

6790 R0214 CVP, MISCELLANEOUS PROJEC 0.00 165,432.56 -165,432.56 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 4,951.08 -4,951.08 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 6,275.00 -6,275.00 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 448.36 -448.36 0.00

R0805 CVP, SAN LUIS UNIT 0.00 205,759.64 -205,759.64 0.00

R0880 STANISLAUS DIVISION CVP 0.00 8,765.64 -8,765.64 0.00

R1741 SHASTA DIVISION, CVP 0.00 2,796.36 -2,796.36 0.00

R1786 WATER & POWER OPERATIONS 0.00 1,390.00 -1,390.00 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 71.41 -71.41 0.00

6790 Sum 0.00 395,890.05 -395,890.05 0.00

6800 R0880 STANISLAUS DIVISION CVP 0.00 149,950.00 -149,950.00 0.00

6800 Sum 0.00 149,950.00 -149,950.00 0.00

6900 R0214 CVP, MISCELLANEOUS PROJEC 0.00 21,796,732.46 -21,796,732.46 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 807,099.27 -807,099.27 0.00

R0805 CVP, SAN LUIS UNIT 0.00 34,848.34 -34,848.34 0.00

R0863 DELTA DIVISION, CVP 0.00 53,957.68 -53,957.68 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 11,457.72 -11,457.72 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 188,641.90 -188,641.90 0.00

R1785 FRIANT DIVISION CVP 0.00 59,067.60 -59,067.60 0.00

6900 Sum 0.00 22,951,804.97 -22,951,804.97 0.00

7190 R1785 FRIANT DIVISION CVP 0.00 7,005,998.00 -7,005,998.00 0.00

7190 Sum 0.00 7,005,998.00 -7,005,998.00 0.00
Page 22 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

7210 R0353 AMERICAN RIVER DIVISION C 0.00 57,509.64 -57,509.64 0.00

R1785 FRIANT DIVISION CVP 0.00 848,971.30 -848,971.30 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 114,952.22 -114,952.22 0.00

7210 Sum 0.00 1,021,433.16 -1,021,433.16 0.00

8801 R0353 AMERICAN RIVER DIVISION C 0.00 40,110.00 -40,110.00 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 7,882.46 -7,882.46 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 133,677.41 -133,677.41 0.00

R0880 STANISLAUS DIVISION CVP 0.00 124,203.77 -124,203.77 0.00

R1785 FRIANT DIVISION CVP 0.00 43,181.96 -43,181.96 0.00

R1786 WATER & POWER OPERATIONS 0.00 118,756.83 -118,756.83 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 496,107.00 -496,107.00 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 14,777,676.24 -14,777,676.24 0.00

8801 Sum 0.00 15,741,595.67 -15,741,595.67 0.00

8802 R0353 AMERICAN RIVER DIVISION C 0.00 40,110.00 -40,110.00 0.00

R0416 CVP, TRINITY RIVER DIVISI 0.00 7,882.46 -7,882.46 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 133,677.41 -133,677.41 0.00

R0880 STANISLAUS DIVISION CVP 0.00 124,203.77 -124,203.77 0.00

R1785 FRIANT DIVISION CVP 0.00 43,181.96 -43,181.96 0.00

R1786 WATER & POWER OPERATIONS 0.00 118,756.83 -118,756.83 0.00

R1910 CVP REPLACEMENT,ADDITION& 0.00 496,107.00 -496,107.00 0.00

R1987 SAN JOAQUIN RIVER RESTORA 0.00 14,777,676.24 -14,777,676.24 0.00

8802 Sum 0.00 15,741,595.67 -15,741,595.67 0.00

9000 R0214 CVP, MISCELLANEOUS PROJEC 0.00 241,929,944.25 -241,929,944.25 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 990.00 -990.00 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 0.00

R0863 DELTA DIVISION, CVP 0.00 4,420.76 -4,420.76 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 17,973,894.72 -17,973,894.72 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 0.00

R1785 FRIANT DIVISION CVP 0.00 48,971.30 -48,971.30 0.00

9000 Sum 0.00 259,958,221.03 -259,958,221.03 0.00

9401 R0214 CVP, MISCELLANEOUS PROJEC 0.00 261,764,597.32 -261,764,597.32 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 990.00 -990.00 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 0.00

R0863 DELTA DIVISION, CVP 0.00 4,420.76 -4,420.76 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 17,973,894.72 -17,973,894.72 0.00
Page 23 of 23

FINANCIAL AND BUSINESS MANAGEMENT SYSTEM

REGION-WIDE TRIAL BALANCE BY ENTITY/SGL ACCOUNT

FOR MID-PACIFIC REGION

AS OF 09/30/2014

SGL Functional Area Functional Area Description Sum of Beginning Balance Sum of Debit Total Sum of Credit Total Sum of Ending Balance

9401 R1205 SAN JOAQUIN DIVISION, CVP 0.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 0.00

R1785 FRIANT DIVISION CVP 0.00 48,971.30 -48,971.30 0.00

9401 Sum 0.00 279,792,874.10 -279,792,874.10 0.00

9402 R0214 CVP, MISCELLANEOUS PROJEC 0.00 261,764,597.32 -261,764,597.32 0.00

R0353 AMERICAN RIVER DIVISION C 0.00 990.00 -990.00 0.00

R0725 CVP, SACRAMENTO RIVER DIV 0.00 0.00

R0863 DELTA DIVISION, CVP 0.00 4,420.76 -4,420.76 0.00

R0921 CVP, SAN FELIPE DIVISION 0.00 17,973,894.72 -17,973,894.72 0.00

R1205 SAN JOAQUIN DIVISION, CVP 0.00 0.00

R1741 SHASTA DIVISION, CVP 0.00 0.00

R1785 FRIANT DIVISION CVP 0.00 48,971.30 -48,971.30 0.00

9402 Sum 0.00 279,792,874.10 -279,792,874.10 0.00

Grand Total 0.00 16,061,558,797.33 -16,061,558,797.33 0.00
0214-1 Schedule No. 1

September 30, 2014

1 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ LAND AND LAND AND

PROJECT LAND RIGHTS LAND RIGHTS TOTAL

TYP/CAT DESCRIPTION FUND CVPIA TO DATE

1711 08 LAND AND LAND RIGHTS

FW 17A SETTLEMENT LAND PURCHASE / RESALE ACCOUNT

0416 - TRINITY RIVER DIVISION

 L512 Trinity River Restoration Project 313,444.61 313,444.61

 TOTAL - SETTLEMENT LAND PURCHASE / RESALE ACCT 313,444.61 0.00 0.00 0.00 0.00 313,444.61

FW 171 FISH AND WILDLIFE

0214 - CENTRAL VALLEY PROJECT

 L500 Nimbus Fish Protect Facility 4/ 0.00 0.00

 L501 Tracy Fish Protect Facility 57,088.00 57,088.00

 L553 Merced Natl Wlife Leased to State of CA DFG 185,225.00 185,225.00

 L554 Los Banos Wfowl Leased CA to State of CA DFG 40,767.00 40,767.00

 L555 San Luis Waste Way Leased CA to State of CA DFG 88,236.00 88,236.00

 L556 Mendota Wfowl Leased CA to State of CA DFG 86,147.00 86,147.00

 Total - Fish and Wildlife - Central Valley Project (0214) 457,463.00 457,463.00

0416 - TRINITY RIVER DIVISION

 L503 Lewiston Fish Hatchery 230,726.78 230,726.78

 L508 Buckhorn Dam 6,942,865.52 32,700.00 6,975,565.52

 L511 Restoration 3,935.00 3,935.00

 Total - Fish and Wildlife - Trinity River Division (0416) 7,177,527.30 32,700.00 7,210,227.30

 TOTAL - LAND AND LAND RIGHTS - FISH AND WILDLIFE 7,634,990.30 32,700.00 0.00 0.00 0.00 7,667,690.30

I 171 IRRIGATION

0214 - CENTRAL VALLEY PROJECT

 L420 Madera Canal 247,736.04 247,736.04

 L440 So Sac Joaquin Mvd. 194,769.13 194,769.13

 L441 Lindmore ID 227,760.00 227,760.00

 L442 Ivanhoe ID 81,226.00 81,226.00

 L443 Exeter ID 155,589.00 155,589.00

 L444 Delano Earlimart ID 83,197.50 83,197.50

 L445 Lindsay Strathmore ID 23,340.00 23,340.00

 L447 Plainview Distribut. Sys 1,699.00 1,699.00

 L448 Madera ID 1,857,952.84 1,857,952.84

 L449 Shafter Wasco ID 105,416.00 105,416.00

 L450 Stone Corral ID 47,253.50 47,253.50

 L451 Tea Pot Dome WD 40,295.00 40,295.00

 Total - Irrigation - Central Valley Project (0214) 3,066,234.01 3,066,234.01

0725 - SACRAMENTO RIVER DIVISION

 L419 Proberta WD Relift PP 180.81 180.81

 L421 Corning Canal 509,855.63 509,855.63

 L422 Corning Canal Pumping Plant 517.00 517.00

 L423 Corning Canal Relift Fac. 1,201.25 1,201.25

 L429 Dunnigan WD PP 4,607.88 4,607.88

 L430 Colusa County WDDS 890,385.02 890,385.02

 L433 Orland-Artois WD Distribution 1,037,995.19 1,037,995.19

 L438 Coulsa County WOPP 380.00 380.00

 L439 Dunnigan Water District 181,929.85 181,929.85

 L446 Orland Artois WS PP 10,621.95 10,621.95

 L455 Corning Water District 75,739.80 75,739.80

 Total - Irrigation - Sacramento River Division (0725) 2,713,414.38 0.00 0.00 0.00 0.00 2,713,414.38

0805 - SAN LUIS UNIT

 L425 San Luis Canal Turnouts 1,157.86 1,157.86

 L427 San Luis Drain 3,665,752.64 3,665,752.64

 Total - Irrigation - San Luis Unit (0805) 3,666,910.50 0.00 0.00 0.00 0.00 3,666,910.50

 TOTAL - LAND AND LAND RIGHTS - IRRIGATION 9,446,558.89 0.00 0.00 0.00 0.00 9,446,558.89

MI 171 MUNICIPAL AND INDUSTRIAL

0214 - CENTRAL VALLEY PROJECT

 L759 Contra Loma Dam and Reservoir 1,505,140.84 1,505,140.84

 L760 Shortcut Pipeline 259,382.89 259,382.89

 L859 Contra Loma Dam (Def Main) Land 10,000.00 10,000.00

 TOTAL - LAND AND LAND RIGHTS - MUNICIPAL AND 1,774,523.73 0.00 0.00 0.00 0.00 1,774,523.73

 INDUSTRIAL

MP 17A SETTLEMENT LAND PURCHASE / RESALE ACCOUNT

0863 - DELTA DIVISION

 L802 Tracy Fish New Test Facility - Land TH 306,416.56 306,416.56

0921- SAN FELIPE DIVISION

 L841 San Justo Reservoir Seepage Land Purchase 910,728.35 910,728.35

 TOTAL - SETTLEMENT LAND PURCHASE / RESALE ACCT 910,728.35 306,416.56 0.00 0.00 0.00 1,217,144.91
0214-1 Schedule No. 1

September 30, 2014

2 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ LAND AND LAND AND

PROJECT FUND LAND RIGHTS LAND RIGHTS TOTAL

TYP/CAT DESCRIPTION CVPIA TO DATE

MP 171 MULTIPURPOSE

0214 - CENTRAL VALLEY PROJECT

 L804 Shasta Dam and Reservoir 34,461,672.75 34,461,672.75

 L805 Folsom Dam and Reservoir 8,955,962.06 8,955,962.06

 L806 Nimbus Dam and Reservoir 322,507.21 322,507.21

 L807 Friant Dam and Reservoir 7,542,825.22 7,542,825.22

 L808 Delta Cross Channel 623,518.00 623,518.00

 L810 New Melones Dam and Reservoir 9,460,187.00 9,460,187.00

 L820 CVP Radio Network 23,101.00 23,101.00

 L821 Radio Rain Gages 2,291.15 2,291.15

 L829 Friant Facil Str & Improv 11,540.00 11,540.00

 L846 Tracy Pumping Plant 103,102.00 103,102.00

 L847 Delta Mendota Intake 81,901.00 81,901.00

 L848 Delta Mendota Canal 8,832,441.31 8,832,441.31

 L850 Colombia Mowry 25,269.00 25,269.00

 L851 Friant Kern Canal 15,803,622.92 15,803,622.92

 L852 Martinez Reservoir 20,318.00 20,318.00

 L853 Contra Costa Canal 756,812.63 756,812.63

 L855 Clayton Canal 75,216.92 75,216.92

 L857 Ygnacio Canal 55,142.00 55,142.00

 L886 Union Hills Reservoir 80,000.00 80,000.00

 L890 Contra Costa Distribution Sys 62,930.00 62,930.00

 Total - Multipurpose - Central Valley Project (0214) 87,300,360.17 0.00 0.00 0.00 0.00 87,300,360.17

0416 - TRINITY RIVER DIVISION

 L800 Trinity Dam and Reservoir 18,204,190.20 18,204,190.20

 L801 Clear Creek Tunnel 73,772.20 73,772.20

 L802 Whiskeytown Dam & Reservoir 8,044,552.97 8,044,552.97

 L803 Spring Creek Tunnel 52,763.39 52,763.39

 L820 CVP Radio Network 1,195.00 1,195.00

 L843 Cow Creek Conveyance System 99,620.78 99,620.78

 L844 Clear Creek Conveyance 38,723.25 38,723.25

 L845 Wintu Pumping Plant 46,066.24 46,066.24

 L886 Spring Creek Debris Dam 21,102.00 21,102.00

 L892 Bella Vista WD 285,903.42 285,903.42

 Total - Multipurpose - Trinity River Division (0416) 26,867,889.45 0.00 0.00 0.00 0.00 26,867,889.45

0725 - SACRAMENTO RIVER DIVISION

 L875 Perm of Facil - RB O&M 22,989.15 22,989.15

 L880 Red Bluff Div. Dam 1,064,371.85 1,064,371.85

 L883 Tehama Colusa Canal 17,108,007.25 17,108,007.25

 L884 Perm Oper Facil - Willows 41,105.40 41,105.40

 L896 Perm Oper Facil - RB O&M 248.95 248.95

 Total - Multipurpose - Sacramento River Division (0725) 18,236,722.60 0.00 0.00 0.00 0.00 18,236,722.60

0805 - SAN LUIS UNIT

 L029 Arroyo Pasajero 373,272.71 373,272.71

 L810 O'Neil Dam Forebay/Wasteway 3,215,601.49 3,215,601.49

 L811 San Luis Dam & Reservoir 16,433,057.83 16,433,057.83

 L812 San Luis Pump Gen Plant 2,935.62 2,935.62

 L813 Los Banos Cr Detention Dam 463,304.71 463,304.71

 L814 Little Panchoe Cr Det Dam 525,013.55 525,013.55

 L866 San Luis Canal 19,396,252.31 19,396,252.31

 L866 San Luis Canal R1 2,037,000.00 2,037,000.00

 L867 Dos Amigo Pump Plant 399,276.96 399,276.96

 L868 ONeil Pumping Plant 36,703.56 36,703.56

 L869 ONeil Pump Plant Intake 134,556.34 134,556.34

 L872 Pleasant Val. Pump Plant 32,273.61 32,273.61

 L873 Coalinga Canal 782,738.08 782,738.08

 L881 SL Relift PP Westlands WD 61,483.57 61,483.57

 L882 Westlands Water District 4,235,740.06 4,235,740.06

 L897 Permanent Operating Facilities - State-Federal 24,559.57 24,559.57

 Total - Multipurpose - San Luis Unit (0805) 48,153,769.97 0.00 0.00 0.00 0.00 48,153,769.97

0859 - AUBURN-FOLSOM SOUTH UNIT

 L091 Auburn Area Rec. Facilities 1,281,791.17 1,281,791.17

 L111 Fish and Wildlife L&R 320,000.00 320,000.00

 L121 Rec. Bank Lands Auburn Facility 2,260,100.00 2,260,100.00

 L131 Auburn Visitor Center Facility 10,870.00 10,870.00

 L731 Folsom South Canal R3 L&R 5,430.77 5,430.77

 L741 Folsom South Canal R4 L&R 48.00 48.00

 L831 Auburn Dam & Reservoir 30,826,028.23 30,826,028.23

 L887 Folsom South Canal 5,792,650.06 5,792,650.06

 Total - Multipurpose - Auburn-Folsom South Unit (0859) 40,496,918.23 0.00 0.00 0.00 0.00 40,496,918.23

0863 - DELTA DIVISION

 6703 DMC-CA Intertie Easements TF 15,600.00 15,600.00

 L853 Contra Costa Canal Lands 1/ 1A3 424,017.26 424,017.26

 Total - Multipurpose - Delta Division (0863) 15,600.00 424,017.26 0.00 0.00 0.00 439,617.26
0214-1 Schedule No. 1

September 30, 2014

3 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ LAND AND LAND AND

PROJECT FUND LAND RIGHTS LAND RIGHTS TOTAL

TYP/CAT DESCRIPTION CVPIA TO DATE

0921- SAN FELIPE DIVISION

 L834 Pacheco Tunnel 314,170.00 314,170.00

 L835 Santa Clara Tunnel/Conduit 4,044,116.23 4,044,116.23

 L836 Pacheco Conduit 444,647.22 444,647.22

 L838 Coyote Pumping Plant 328,609.00 328,609.00

 L839 Hollister Canal/Conduit 1,190,856.91 1,190,856.91

 L840 San Justo Dam & Reserv 2,047,321.25 2,047,321.25

 Total - Multipurpose - San Felipe Division (0921) 8,369,720.61 0.00 0.00 0.00 0.00 8,369,720.61

1785 - FRIANT DIVISION

 L910 San Joaquin River Restoration Proj 7,409,814.70 7,409,814.70

 Total - Multipurpose - Friant Division (1785) 7,409,814.70 0.00 0.00 0.00 0.00 7,409,814.70

 TOTAL - LAND AND LAND RIGHTS - MULTIPURPOSE 236,850,795.73 424,017.26 0.00 0.00 0.00 237,274,812.99

P 171 ELECTRIC

0214 - CENTRAL VALLEY PROJECT

 L301 Keswick Dam 480,877.79 480,877.79

 L303 Folsom Powerplant 21,959.37 21,959.37

 L338 Shasta - Toyon 13.8 KV Line 721.00 721.00

 Total - Electric - Central Valley Project (0214) 503,558.16 0.00 0.00 0.00 0.00 503,558.16

0416 - TRINITY RIVER DIVISION

 L309 Lewiston Diversion Dam 719,170.00 719,170.00

 L357 Spring CR Pwrplt 12 8 KV 748.00 748.00

 Total - Electric - Trinity River Division (0416) 719,918.00 0.00 0.00 0.00 0.00 719,918.00

 TOTAL - LAND AND LAND RIGHTS - ELECTRIC 1,223,476.16 0.00 0.00 0.00 0.00 1,223,476.16

R 171 RECREATION

0805 - SAN LUIS PROJECT

 L533 O'Neill Dam Forebay/Wasteway 10,555.97 10,555.97

 TOTAL - LAND AND LAND RIGHTS - RECREATION 10,555.97 0.00 0.00 0.00 0.00 10,555.97

RF 171 RESTORATION FUND ACTIVITIES

0725 - SACRAMENTO RIVER DIVISION

 L878 Red Bluff Pumping Plant-Land TT 2,557,502.00 2,557,502.00

 L878 Red Bluff Pumping Plant-Land 1,201,456.44 1,201,456.44

 L878 Red Bluff Pumping Plant-Land 1A3 109,557.82 109,557.82

 Total - Restoration Fund Activities - Sacramento River Division (0725) 0.00 3,868,516.26 0.00 0.00 0.00 3,868,516.26

1205 - SAN JOAQUIN DIVISION

 L030 San Luis Unit - Land Retirement 1,315,540.54 1,315,540.54

 L030 San Luis Unit - Land Retirement 3F7 1,049,791.40 1,049,791.40

 Total - Restoration Fund Activities - San Joaquin Division (1205) 0.00 2,365,331.94 0.00 0.00 0.00 2,365,331.94

RF 177 PLANT NON-REIMBURSABLE

1987 - SAN JOAQUIN RIVER RESTORATION

 L910 SJRRP Land 7F3 14,771,110.00 14,771,110.00

 Total - Restoration Fund Activities - SJRRP (1987) 14,771,110.00 0.00 0.00 0.00 0.00 14,771,110.00

 TOTAL - LAND AND LAND RIGHTS - RESTORATON FUND ACTIVITIES 14,771,110.00 6,233,848.20 0.00 0.00 0.00 21,004,958.20

 TOTAL - LAND AND LAND RIGHTS 272,936,183.74 6,996,982.02 0.00 0.00 0.00 279,933,165.76
0214-1 Schedule No. 1

September 30, 2014

4 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

MP 17K INTEREST DURING CONSTRUCTION (IDC)

0214 - Central Valley Project 0.00 0.00 0.00

E214- CVP, Folsom Dam 1,981,534.30 0.00 1,981,534.30

E214- CVP, Folsom Dam 1A5 53,265.86 0.00 53,265.86

E214- CVP, Folsom Dam 1A5 101,792.73 0.00 101,792.73

0859 - Auburn-Folsom South Unit 62,633,290.69 0.00 0.00 62,633,290.69

1910 - CVP Replace, Add & Maintenance 927,570.90 0.00 927,570.90

 TOTAL - CONSTRUCTION IN PROGRESS IDC 0.00 62,633,290.69 3,064,163.79 0.00 65,697,454.48

1730 10 BUILDINGS

MP 17M SERVICE FACILITIES

0214 - Central Valley Project 2,323,615.92 2,323,615.92

E214- CVP, Folsom Dam 218,349.12 218,349.12

0353 - American River Division 11/ 2,924,082.21 54,638.15 829,567.68 3,808,288.04

0353 - American River Division 1A5 8,791,931.49 41,709.60 8,833,641.09

0416 - Trinity River Division 597,777.17 597,777.17

0725 - Sacramento River Division 6,870,932.90 6,870,932.90

0805 - San Luis Unit 9,004,874.97 9,004,874.97

0859 - Auburn-Folsom South Unit 2,688,524.18 2,688,524.18

0863 - Delta Division 266,293.09 266,293.09

1741 - Shasta Division 1,030,599.43 1,030,599.43

1785 - Friant Division 1,291,640.14 501,620.13 1,793,260.27

 Total - Multipurpose Buildings 36,008,620.62 0.00 0.00 54,638.15 1,372,897.41 37,436,156.18

MP 17G SERVICE FACILITIES

0880 - Stanislaus Division 2,712,186.74 12,069.67 2,724,256.41

 Total - Multipurpose Buildings Non Reimbursable 2,712,186.74 0.00 0.00 12,069.67 0.00 2,724,256.41

I 17M SERVICE FACILITIES

0214 - Central Valley Project 269,089.00 269,089.00

0725 - Sacramento River Division 235,318.68 235,318.68

 Total - Irrigation Buildings 504,407.68 0.00 0.00 0.00 0.00 504,407.68

P 17M SERVICE FACILITIES

0214 - Central Valley Project 226,538.55 0.00 0.00 0.00 0.00 226,538.55

 Total - Electric Buildings 226,538.55 0.00 0.00 0.00 0.00 226,538.55

FW 17M SERVICE FACILITIES

0214 - Central Valley Project 1,217,364.00 1,217,364.00

0416 - Trinity River Division 1,114,545.43 1,114,545.43

0863 - Delta Division 1,901,251.10 1,901,251.10

 Total - Fish & Wildlife Buildings 4,233,160.53 0.00 0.00 0.00 0.00 4,233,160.53

R 17M SERVICE FACILITIES

0214 - Central Valley Project 54,499.71 54,499.71

0880 - Stanislaus Division 378,916.93 378,916.93

 Total - Recreation Buildings 433,416.64 0.00 0.00 0.00 0.00 433,416.64

 TOTAL - BUILDINGS 5/ 44,118,330.76 0.00 0.00 66,707.82 1,372,897.41 45,557,935.99

1739 81 DEPRECIATION - BUILDING

MP 17M BUILDING DEPRECIATION

0214 - Central Valley Project (2323615.92) (2323615.92)

E214- CVP, Folsom Dam (26648.44) (26648.44)

0353 - American River Division (780646.60) (780646.60)

0353 - American River Division 1A5 (43959.67) (43959.67)

0416 - Trinity River Division (352015.08) (352015.08)

0725 - Sacramento River Division (3163346.59) (3163346.59)

0805 - San Luis Unit (6350514.01) (6350514.01)

0859 - Auburn-Folsom South Unit (2199403.27) (2199403.27)

0863 - Delta Division (241293.09) (241293.09)

1741 - Shasta Division (214975.39) (214975.39)

1785 - Friant Division (129085.61) (129085.61)

 Total - Multipurpose Buildings Depreciation (15825503.67) 0.00 0.00 0.00 0.00 (15825503.67)

I 17M BUILDING DEPRECIATION

0214 - Central Valley Project (269089.00) (269089.00)

0725 - Sacramento River Division (139820.13) (139820.13)

 Total - Irrigation Buildings Depreciation (408909.13) 0.00 0.00 0.00 0.00 (408909.13)

P 17M BUILDING DEPRECIATION

0214 - Central Valley Project (4881.64) 0.00 0.00 0.00 0.00 (4881.64)

 Total - Electric Buildings Depreciation (4881.64) 0.00 0.00 0.00 0.00 (4881.64)

FW 17M BUILDING DEPRECIATION

0214 - Central Valley Project (1217364.00) (1217364.00)

0416 - Trinity River Division (656326.10) (656326.10)

0863 - Delta Division (713178.88) (713178.88)

 Total - Fish & Wildlife Buildings Depreciation (2586868.98) 0.00 0.00 0.00 0.00 (2586868.98)

R 17M BUILDING DEPRECIATION

0214 - Central Valley Project (53077.42) (53077.42)

0880 - Stanislaus Division (19806.07) (19806.07)

 Total - Recreation Buildings Depreciation (72883.49) 0.00 0.00 0.00 0.00 (72883.49)
0214-1 Schedule No. 1

September 30, 2014

5 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

OT 61M BUILDING DEPRECIATION

0214 - Central Valley Project (13,955.95) (13,955.95)

E214- CVP, Folsom Dam (4,923.70) (4,923.70)

0353 - American River Division (44,119.65) (44,119.65)

0353 - American River Division 1A5 (176,291.34) (176,291.34)

0416 - Trinity River Division (199,945.60) (199,945.60)

0725 - Sacramento River Division (247,071.84) (247,071.84)

0805 - San Luis Unit (564,264.27) (564,264.27)

0859 - Auburn-Folsom South Unit (38,360.68) (38,360.68)

0863 - Delta Division (28,977.37) (28,977.37)

0880 - Stanislaus Division (19,964.80) (19,964.80)

1741 - Shasta Division (20,433.99) (20,433.99)

1785 - Friant Division (25,981.66) (25,981.66)

 Total - Other Miscellaneous Buildings Depreciation (1,384,290.85) 0.00 0.00 0.00 0.00 (1,384,290.85)

 TOTAL - BUILDING DEPRECIATION (20,283,337.76) 0.00 0.00 0.00 0.00 (20,283,337.76)

1740 51 OTHER STRUCTURES & FACILITIES

MP 171 MULTIPURPOSE - PLANT IN SERVICE

0214 - CENTRAL VALLEY PROJECT

SHASTA DIVISION

 0804 Shasta Dam and Reservoir 95,132,196.61 1,795,781.65 96,927,978.26

 0821 Radio Rain Gauges 641,010.41 641,010.41

 0822 Radio Stream Gauges 11,145.00 11,145.00

 0825 Permanent Operating Facilities - Shasta 403,371.67 403,371.67

 Total - Shasta Division 96,187,723.69 1,795,781.65 0.00 0.00 0.00 97,983,505.34

AMERICAN RIVER DIVISION

 0805 Folsom Dam and Reservoir 77,685,318.97 77,685,318.97

 0805 Folsom Dam and Reservoir TA 16,238.40 16,238.40

 0806 Nimbus Dam and Reservoir 9/ 6,530,683.47 6,530,683.47

 0827 Permanent Operating Facilities - Folsom 5/ 0.00 0.00

 Total - American River Division 84,232,240.84 0.00 0.00 0.00 0.00 84,232,240.84

FRIANT DIVISION

 0807 Friant Dam and Reservoir 21,319,893.33 21,319,893.33

 0829 Permanent Operating Facilities - Friant 307,312.43 307,312.43

 0851 Friant-Kern Canal 82,731,639.64 82,731,639.64

 Total - Friant Division 104,358,845.40 0.00 0.00 0.00 0.00 104,358,845.40

DELTA DIVISION

 0808 Delta Cross Channel 1,824,180.00 1,824,180.00

 0828 Permanent Operating Facilities - Tracy 5/ 0.00 0.00

 0846 Tracy Pumping Plant 18,946,303.41 18,946,303.41

 0846 Tracy Pumping Plant TE 3,699,725.00 3,699,725.00

 0847 Delta-Mendota Intake 1,849,573.00 1,849,573.00

 0848 Delta-Mendota Canal 63,719,360.53 63,719,360.53

 0850 Columbia Mowry 886,204.77 886,204.77

 0852 Martinez Reservoir 397,286.00 397,286.00

 0853 Contra Costa Canal 4,825,176.32 4,825,176.32

 0854 Contra Costa Pumping Plant 748,821.00 748,821.00

 0855 Clayton Canal 398,587.00 398,587.00

 0857 Ygnacio Canal 317,870.00 317,870.00

 0858 Ygnacio Pumping Plant 51,194.00 51,194.00

 0859 Contra Costa Canal System - Deferred Maintenance 542,663.86 542,663.86

 0890 Contra Costa Distribution System 1,103,525.33 1,103,525.33

 Total - Delta Division 99,310,470.22 0.00 0.00 0.00 0.00 99,310,470.22

SAN LUIS UNIT

 0868 ONeill Station Service Replace 4/ 0.00 0.00 0.00 0.00 0.00 0.00

STANISLAUS DIVISION

 0810 New Melones Dam & Reservoir 341,134,250.35 0.00 0.00 0.00 0.00 341,134,250.35

PROJECT GENERAL DIVISION

 0809 Centralized Water & Power System Control 33,282,243.75 33,282,243.75

 0820 CVP Radio Network 2,586,390.18 2,586,390.18

 0823 Telemetering Equipment 130,179.81 130,179.81

 Total - Project General Division 35,998,813.74 0.00 0.00 0.00 0.00 35,998,813.74

 Total - Multipurpose - Central Valley Project (0214) 761,222,344.24 1,795,781.65 0.00 0.00 0.00 763,018,125.89

E214 - CENTRAL VALLEY PROJECT, FOLSOM DAM (SOD)

 A805 Folsom Dam & Reservoir SOD 120,821,249.06 121,481,030.14 242,302,279.20

 A805 Folsom Dam & Reservoir SOD 1A5 0.00 17,438,612.53 17,438,612.53

 A805 Folsom Dam & Reservoir SOD 1A5 0.00 1,777,181.24 1,777,181.24

 Subtotal -Folsom Dam & Reservoir SOD 2/ 120,821,249.06 140,696,823.91 261,518,072.97

 0805 Folsom Dam & Reservoir - Mormon Island 2,669,148.43 2,669,148.43

 Total - Multipurpose - Central Valley Project (E214) 123,490,397.49 0.00 0.00 0.00 140,696,823.91 264,187,221.40
0214-1 Schedule No. 1

September 30, 2014

6 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1740 51 OTHER STRUCTURES & FACILITIES (CONTINUED)

MP 171 MULTIPURPOSE (CONTINUED)

0353 - AMERICAN RIVER DIVISION

 P805 Folsom Dam Pumping Plant - Enhancement 3,144,843.81 3,144,843.81

 0805 Folsom Dam + Reservoir 44,418,235.92 14,431.28 44,432,667.20

 0806 Nimbus Dam + Reservoir 1,157,206.27 1,157,206.27

 0827 Folsom Facil Struct & Improv 847,342.00 847,342.00

 0863 Repl 4160 Feeder Cable - Folsom Pumps 351,246.95 351,246.95

 Total - Multipurpose - American River Division (0353) 49,918,874.95 0.00 0.00 14,431.28 0.00 49,933,306.23

0416 - TRINITY RIVER DIVISION

 0800 Trinity Dam and Reservoir 74,589,453.85 74,589,453.85

 0801 Clear Creek Tunnel 49,878,967.17 49,878,967.17

 0802 C. A. Hill Dam and Reservoir 9,688,574.00 9,688,574.00

 0803 Spring Creek Tunnel 15,102,764.00 15,102,764.00

 0820 CVP Radio Network 53,447.00 53,447.00

 0830 Permanent Operating Facilities - Trinity 5/ 193,785.17 193,785.17

 0843 Cow Creek Conveyance System 2,600,685.00 2,600,685.00

 0844 Clear Creek Conveyance System 4,701,472.47 4,701,472.47

 0845 Wintu Pumping Plant 1,113,696.39 1,113,696.39

 0886 Spring Creek Debris Dam & Reservoir 3,689,388.00 3,689,388.00

 0892 Bella Vista Water District Distribution System 5/ 2,610,552.07 2,610,552.07

 Total - Multipurpose - Trinity River Division (0416) 164,222,785.12 0.00 0.00 0.00 0.00 164,222,785.12

0725 - SACRAMENTO RIVER DIVISION

 0825 Permanent Operating Fac. - Red Bluff Suboffice 5/ 0.00 0.00

 0874 Permanent Operating Facilities - Willows Suboffice 5/ 0.00 0.00

 0875 Permanent Operating Fac. - Red Bluff Suboffice 5/ 0.00 0.00

 0877 Pilot Research Pumping Plant 1,048,268.82 20,860,027.80 21,908,296.62

 0880 Red Bluff Diversion Dam 9,654,106.04 17,641,254.08 21,970.32 2,244,243.09 29,561,573.53

 0880 Red Bluff Diversion Dam TH 0.00 1,056,940.00 1,056,940.00

 0883 Tehama-Colusa Canal 188,354,352.45 188,354,352.45

 0884 Permanent Operating Facilities - Willows 5/ 0.00 0.00

 0896 Permanent Operating Facilities - Arbuckle 5/ 0.00 0.00

 Total - Multipurpose - Sacramento River Division (0725) 199,056,727.31 39,558,221.88 0.00 21,970.32 2,244,243.09 240,881,162.60

0805 - STATE - FEDERAL FACILITIES

 0366 San Luis Switchyard 1,056,315.78 1,056,315.78

 0367 Dos Amigos Switchyard 594,700.34 594,700.34

 0810 O'Neill Dam, Forebay & Wasteway 11,107,921.43 11,107,921.43

 0810 O'Neill Dam, Forebay & Wasteway TA / TC 6,127,746.00 6,127,746.00

 0811 B. F. Sisk San Luis Dam and Reservoir 91,830,179.73 91,830,179.73

 0811 B. F. Sisk San Luis Dam and Reservoir TC 841,376.00 841,376.00

 0812 W. R. Gianelli Pump-Generating Plant 68,607,487.45 10,062,722.72 78,670,210.17

 0812 W. R. Gianelli Pump-Generating Plant TC 691,934.00 691,934.00

 0813 Los Banos Creek Detention Dam & Reservoir 4,704,733.03 4,704,733.03

 0814 Little Panoche Creek Detention Dam & Reservoir 3,255,626.25 3,255,626.25

 0814 Little Panoche Creek Detention Dam & Reservoir TC 23,676.00 23,676.00

 0866 San Luis Canal 173,018,973.73 83,610.17 2,390,486.05 175,493,069.95

 0866 San Luis Canal R1 2,877,751.04 2,877,751.04

 0866 San Luis Canal TC 3,322,947.00 3,322,947.00

 0867 Dos Amigos Pumping Plant 32,425,947.48 32,425,947.48

 0867 Dos Amigos Pumping Plant TC 475,183.00 475,183.00

 0897 Permanent Operating Facilities 5/ 23,109.75 23,109.75

 Total - State - Federal Facilities 400,985,608.01 0.00 0.00 83,610.17 12,453,208.77 413,522,426.95

0805 - SAN LUIS UNIT

FEDERAL FACILITIES

 0365 O'Neill Pumping Plant Switchyard 212,473.53 212,473.53

 0369 Los Banos Substation - 70 kv Breaker 447,407.59 447,407.59

 0868 O'Neill Pumping Plant 14,797,494.55 14,797,494.55

 0868 O'Neill Pumping Plant TB 135,000.00 135,000.00

 0868 O'Neill Pumping Plant 1A5 396,193.80 396,193.80

 0868 O'Neill Pumping Plant 1A5 43,811.72 43,811.72

 0869 O'Neill Pumping Plant Intake Channel 1,457,252.97 1,457,252.97

 0872 Pleasant Valley Pumping Plant 9,605,827.70 2,968.56 9,608,796.26

 0873 Coalinga Canal 7,887,618.41 7,887,618.41

 0879 San Luis Relift PP (Pleasant Valley Water District) 1,362,466.61 1,362,466.61

 0881 San Luis Relift PP (Westlands Water District) 36,813,152.02 36,813,152.02

 0882 Westlands Water District Distribution System 174,921,456.76 174,921,456.76

 0898 Permanent Operating Facilities - San Luis 230,707.93 230,707.93

 Total - Federal Facilities 248,310,863.59 0.00 0.00 0.00 2,968.56 248,313,832.15

 Total - Multipurpose - San Luis Unit (0805) 649,296,471.60 0.00 0.00 83,610.17 12,456,177.33 661,836,259.10
0214-1 Schedule No. 1

September 30, 2014

7 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1740 51 OTHER STRUCTURES & FACILITIES (CONTINUED)

MP 171 MULTIPURPOSE (CONTINUED)

0859 - AUBURN-FOLSOM SOUTH UNIT

 0375 Auburn Powerplant 0.00 8,107,574.66 8,107,574.66

 0376 Auburn Switchyard 0.00 355,146.22 355,146.22

 0535 Auburn Area 0.00 2,126,845.97 2,126,845.97

 0536 Foresthill Divide Area 0.00 57,768.43 57,768.43

 0819 Placer County Water Agency Relift PP 0.00 6,156,508.11 6,156,508.11

 0821 No Hands Bridge 1,192,567.24 1,192,567.24

 0831 Auburn Dam & Reservoir 0.00 204,250,891.00 204,250,891.00

 0831 Auburn Dam & Reservoir TA 0.00 2,150,727.23 2,150,727.23

 0832 Permanent Operating Facilities - Auburn 0.00 574,504.77 574,504.77

 0833 Auburn Area Fish & Wildlife Lands 0.00 10,344.58 10,344.58

 0887 Folsom South Canal 6/ 6,104,385.01 17,857,384.33 23,961,769.34

 0888 Permanent Operating Facilities - Folsom South 10,141.69 0.00 10,141.69

 Total - Multipurpose - Auburn-Folsom South Unit (0859) 7,307,093.94 0.00 241,647,695.30 0.00 0.00 248,954,789.24

0863 - DELTA DIVISION

 0808 Delta Cross Channel 841,974.71 103,956.31 945,931.02

 0825 Tracy FCF - Repl Transformers 18,716.11 18,716.11

 0828 Tracy Facility Structure & Imp. 10/ 0.00 0.00

 0846 Tracy Pumping Plant 5,218,345.45 55,322.62 5,273,668.07

 0846 Tracy Pumping Plant TA 597,769.88 597,769.88

 0848 Delta-Mendota Canal 7,861,192.68 7,861,192.68

 0848 Delta-Mendota Canal B2 198,650.22 198,650.22

 0848 Delta-Mendota Canal TA 275,045.03 275,045.03

 0848 Delta-Mendota Canal 10/ TF 2,313,740.16 2,313,740.16

 0848 Delta-Mendota Canal 1A1 14,610,270.43 14,610,270.43

 0848 Delta-Mendota Canal 10/ NA 4,467,431.60 4,467,431.60

 0848 Delta-Mendota Canal 1A1 3,001,176.85 3,001,176.85

 Total - Multipurpose - Delta Division (0863) 39,404,313.12 0.00 0.00 0.00 159,278.93 39,563,592.05

0921 - SAN FELIPE DIVISION

 0381 Pacheco Substation 315,412.84 315,412.84

 0382 Coyote Pumping Plant - 115 kv line 2,322,603.31 2,322,603.31

 0834 Pacheco Tunnel 93,523,508.60 93,523,508.60

 0835 Santa Clara Tunnel & Conduit 79,685,410.34 79,685,410.34

 0836 Pacheco Conduit 36,476,754.40 36,476,754.40

 0837 Pacheco Pumping Plant 37,321,471.92 37,321,471.92

 0838 Coyote Pumping Plant 19,911,352.97 19,911,352.97

 0839 Hollister Canal & Conduit 30,866,570.75 30,866,570.75

 0840 San Justo Dam & Reservoir 52,407,754.03 319,646.61 138,207.58 52,865,608.22

 0840 San Justo Dam & Reservoir TA 84,964.09 84,964.09

 0841 Permanent Operating Facilities - San Felipe 290,633.87 290,633.87

 Total - Multipurpose - San Felipe Division (0921) 353,206,437.12 0.00 0.00 319,646.61 138,207.58 353,664,291.31

1741 - SHASTA DIVISION

 0301 Keswick Dam 5/ 746,754.63 2,513,749.24 3,260,503.87

 0301 Keswick Dam 3F3 0.00 298,948.52 298,948.52

 0301 Keswick Dam U5 2,871.52 389,000.18 391,871.70

 0804 Shasta Dam & Reservoir 3/ 142,226.84 47,073,844.60 88,200.23 49,245.35 47,353,517.02

 0804 Shasta Dam & Reservoir 3/ 3F3 0.00 30,718,835.17 30,718,835.17

 0804 Shasta Dam & Reservoir TL 0.00 7,719,112.89 7,719,112.89

 0810 Keswick-Carr Microwave System 3,695.55 0.00 3,695.55

 0825 Shasta Facil Struct + Improv 531,724.21 0.00 531,724.21

 Total - Multipurpose - Shasta Division (1741) 1,427,272.75 88,324,490.42 88,200.23 0.00 438,245.53 90,278,208.93

1785 - FRIANT DIVISION

 0807 Friant Dam and Reservoir 5/ 0.00 0.00 0.00 0.00 0.00 0.00

1786 - WATER & POWER OPERATIONS

 0820 CVP Radio Network 35,293.07 0.00 0.00 0.00 0.00 35,293.07

1987 - SAN JOAQUIN RIVER RESTORATION

Madera Canal Project 7F3 412,652.72 412,652.72

 TOTAL - OTHER STRUCTURES AND FACILITIES - 

 MULTIPURPOSE 2,348,588,010.71 129,678,493.95 241,735,895.53 852,311.10 156,132,976.37 2,876,987,687.66
0214-1 Schedule No. 1

September 30, 2014

8 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1740 51 OTHER STRUCTURES & FACILITIES (CONTINUED)

MP 177 MULTIPURPOSE / PLANT NON-REIMBURSABLE

0353 - AMERICAN RIVER DIVISION

 0315 Security Improvements (SSLE - NAT) 13,890,305.07 0.00 0.00 0.00 0.00 13,890,305.07

0805 - SAN LUIS UNIT

 0315 Security Improvements (SSLE - NAT) 1,380,760.85 0.00 0.00 0.00 0.00 1,380,760.85

0921 - SAN FELIPE DIVISION

 0315 Security Improvements (SSLE - NAT) 247,305.29 0.00 0.00 0.00 0.00 247,305.29

 0850 Archeological Studies 104,508.89 0.00 0.00 0.00 0.00 104,508.89

1741 - SHASTA DIVISION

 0315 Security Improvements (SSLE - NAT) 8,448,433.52 0.00 0.00 0.00 0.00 8,448,433.52

 TOTAL - OTHER STRUCTURES AND FACILITIES - 

 MULTIPURPOSE - PLANT NON-REIMBURSABLE 24,071,313.62 0.00 0.00 0.00 0.00 24,071,313.62

I 171 IRRIGATION 

0214 - CENTRAL VALLEY PROJECT

FRIANT DIVISION

 0420 Madera Canal 3,263,876.59 3,263,876.59

Distribution Systems:

 0440 South San Joaquin Municipal Utility District 9,032,949.07 9,032,949.07

 0441 Lindmore Irrigation District 4,764,081.00 4,764,081.00

 0442 Ivanhoe Irrigation District 2,069,758.00 2,069,758.00

 0443 Exeter Irrigation District 3,329,537.00 3,329,537.00

 0444 Delano-Earlimart Irrigation District 10,476,839.00 10,476,839.00

 0445 Lindsay-Strathmore Irrigation District 2,224,698.00 2,224,698.00

 0447 Plainview Distribution System 543,061.00 543,061.00

 0448 Madera Irrigation District 11,638,403.00 11,638,403.00

 0449 Shafter-Wasco Irrigation District 8,261,563.00 8,261,563.00

 0450 Stone Corral Irrigation District 1,840,746.50 1,840,746.50

 0451 Tea Pot Dome Water District 1,625,521.00 1,625,521.00

 Total Irrigation - Friant Division 59,071,033.16 0.00 0.00 0.00 0.00 59,071,033.16

 Total - Irrigation - Central Valley Project (0214) 59,071,033.16 0.00 0.00 0.00 0.00 59,071,033.16

0725 - SACRAMENTO RIVER DIVISION

 0419 Proberta Water District Relift Pumping Plant 171,977.48 171,977.48

 0421 Corning Canal 5,252,241.32 5,252,241.32

 0422 Corning Canal Pumping Plant 2,528,545.50 2,528,545.50

 0423 Corning Canal Relift Pumping Plant 2,778,633.91 2,778,633.91

 0424 4-M Water District 266,545.77 266,545.77

 0426 La Grande Water District 244,896.59 244,896.59

 0429 Dunnigan Water District Relift Pumping Plant 1,707,546.75 1,707,546.75

 0431 Kanawha Water District Relift Pumping Plant 2,753,823.60 2,753,823.60

 0434 Westside Water District Relift Pumping Plant 7,002,376.63 7,002,376.63

 0436 Glide Irrigation District Relift Pumping Plant 1,077,495.69 1,077,495.69

 0437 Glenn Valley Water District Relift Pumping Plant 1,048,845.23 1,048,845.23

 0438 Colusa County Water District Relift Pumping Plant 12,633,102.22 12,633,102.22

 0446 Orland-Artois Water District Relift Pumping Plant 7,486,167.42 7,486,167.42

 0452 Colusa Service Area - Cortina 141,792.21 141,792.21

 0453 Colusa Service Area - Other 1,948.63 1,948.63

 0454 Colusa Service Area - Davis 180,305.28 180,305.28

 0490 Permanent Operating Facility - Red Bluff 5/ 0.00 0.00

 Distribution Systems:

 0430 Colusa County Water District 16,186,929.44 16,186,929.44

 0433 Orland-Artois Water District 22,664,920.08 22,664,920.08

 0439 Dunnigan Water District 6,523,170.58 6,523,170.58

 0455 Corning Water District 3,719,895.17 3,719,895.17

 Total - Irrigation - Sacramento River Division (0725) 94,371,159.50 0.00 0.00 0.00 0.00 94,371,159.50

0805 - SAN LUIS UNIT

 0425 San Luis Canal Turnout 18,231,027.77 18,231,027.77

 0427 San Luis Drain 55,522,650.28 35,513,045.61 91,035,695.89

 Total - Irrigation - San Luis Unit (0805) 73,753,678.05 0.00 0.00 35,513,045.61 0.00 109,266,723.66

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 IRRIGATION 227,195,870.71 0.00 0.00 35,513,045.61 0.00 262,708,916.32

I 177 IRRIGATION / PLANT NON-REIMBURSABLE

0859 - AUBURN-FOLSOM SOUTH UNIT

 0833 American River Pumping Station 7/ 399,611.76 0.00 399,611.76

 0833 American River Pumping Station 7/ TB 3,190,000.00 3,190,000.00

 TOTAL OTHER STRUCTURES AND FACILITIES - 

 IRRIGATION - PLANT NON-REIMBURSABLE 3,589,611.76 0.00 0.00 0.00 0.00 3,589,611.76
0214-1 Schedule No. 1

September 30, 2014

9 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1740 51 OTHER STRUCTURES & FACILITIES (CONTINUED)

P 171 ELECTRIC 

0214 - CENTRAL VALLEY PROJECT

SHASTA DIVISION

 0300 Shasta Powerplant 35,419,908.65 35,419,908.65

 0301 Keswick Dam 8,464,884.21 8,464,884.21

 0302 Keswick Powerplant 19,931,112.72 19,931,112.72

 0320 Shasta 230-kv Switchyard 4,378,404.89 4,378,404.89

 0338 Shasta-Toyon 13.8-kv Line 39,683.00 39,683.00

 0340 Service Line to PCI Warehouse - Shasta 2,251.00 2,251.00

 0343 Carrier Current Equipment - Shasta 133,696.50 133,696.50

 0390 Shasta - Tracy 230-kv Lines - General 48,191.00 48,191.00

 Total - Shasta Division 68,418,131.97 0.00 0.00 0.00 0.00 68,418,131.97

AMERICAN RIVER DIVISION

 0303 Folsom Powerplant 24,963,598.70 249,653.86 25,213,252.56

 0304 Nimbus Powerplant 4,067,202.10 4,067,202.10

 0324 Folsom Switchyard 1,396,335.35 1,396,335.35

 0325 Nimbus Switchyard 147,459.51 147,459.51

 0344 Carrier Current Equipment - Folsom 32,139.32 32,139.32

 Total - American River Division 30,606,734.98 0.00 0.00 0.00 249,653.86 30,856,388.84

STANISLAUS DIVISION

 0310 New Melones Powerplant 5/ 60,065,663.49 0.00 0.00 0.00 0.00 60,065,663.49

DELTA DIVISION

 0326 Tracy Switchyard 2,665,721.35 2,665,721.35

 0345 Carrier Current Equipment - Tracy 189,212.44 189,212.44

 0824 Automated Meters U5 678,598.01 678,598.01

 Total - Delta Division 3,533,531.80 0.00 0.00 0.00 0.00 3,533,531.80

 Total - Electric - Central Valley Project (0214) 162,624,062.24 0.00 0.00 0.00 249,653.86 162,873,716.10

0353 - AMERICAN RIVER DIVISION

 0303 Folsom Powerplant 2,723,016.77 167,093.25 3,258.58 2,893,368.60

 0303 Folsom Powerplant U5 452,905.12 23,594,380.02 24,047,285.14

 0303 Folsom Powerplant 1A5 4,851,489.47 4,851,489.47

 0303 Folsom Powerplant 1A5 604,407.78 604,407.78

 0304 Nimbus Powerplant 4,941,842.17 15,699.25 941,007.19 5,898,548.61

 0304 Nimbus Powerplant U4 2,089.02 2,089.02

 0304 Nimbus Powerplant U5 975,267.45 975,267.45

 0875 Replace Transformer K3A - Folsom 1,366,916.65 1,366,916.65

 Total - Electric - American River Division (0353) 15,917,934.43 0.00 0.00 182,792.50 24,538,645.79 40,639,372.72

0416 - TRINITY RIVER DIVISION

 0305 Trinity Powerplant 11,821,205.81 11,821,205.81

 0305 Trinity Powerplant U4 137.38 137.38

 0305 Trinity Powerplant U5 2,197,565.71 7,055,690.08 9,253,255.79

 0306 Lewiston Powerplant 441,377.58 441,377.58

 0307 Judge Francis Carr Powerhouse 14,322,381.64 0.00 14,322,381.64

 0307 Judge Francis Carr Powerhouse U5 30,342,822.91 60,007.92 30,402,830.83

 0308 Spring Creek Powerplant 15,392,151.86 5,982,262.72 21,374,414.58

 0308 Spring Creek Powerplant U5 1,547,314.05 4,401,274.54 5,948,588.59

 0309 Lewiston Diversion Dam 3,099,538.65 75,995.82 3,175,534.47

 0320 Shasta 230-kv Switchyard 290,000.58 290,000.58

 0324 Folsom Switchyard 25,500.42 25,500.42

 0326 Tracy Switchyard 1,017,639.83 1,017,639.83

 0350 Trinity Switchyard 384,173.53 384,173.53

 0351 Clear Creek Switchyard 430,572.00 430,572.00

 0352 Spring Creek Switchyard 554,367.00 554,367.00

 0356 Clear Creek Powerplant 12-kv Standby 16,065.00 16,065.00

 0357 Spring Creek Powerplant 13.8-kv Standby 27,350.00 27,350.00

 Total - Electric - Trinity River Division (0416) 81,910,163.95 0.00 0.00 0.00 17,575,231.08 99,485,395.03

0863 - DELTA DIVISION

 0326 Tracy Switchyard 0.00 0.00 0.00 0.00 6,628,305.95 6,628,305.95

0880 - STANISLAUS DIVISION

 0310 New Melones Powerplant 8,946,989.28 179,572.06 9,126,561.34

 0310 New Melones Powerplant U5 4,236,715.49 4,236,715.49

 0310 New Melones Powerplant 1A5 1,307,954.13 1,307,954.13

 0310 New Melones Powerplant 1A5 133,084.81 133,084.81

 Total - Electric - Stanislaus Division (0880) 14,624,743.71 0.00 0.00 0.00 179,572.06 14,804,315.77
0214-1 Schedule No. 1

September 30, 2014

10 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1740 51 OTHER STRUCTURES AND FACILITIES (CONTINUED)

1741 - SHASTA DIVISION

 0300 Shasta Powerplant 23,397,278.57 16,526.00 23,413,804.57

 0300 Shasta Powerplant TM 18,142,725.66 149,148.04 18,291,873.70

 0300 Shasta Powerplant U5 7,265,652.91 139.11 7,265,792.02

 0302 Keswick Power Plant 2,070,260.67 81,104.68 2,151,365.35

 0302 Keswick Power Plant U5 368,979.67 368,979.67

 0320 Shasta 230 Kv Switchyard 661,616.81 661,616.81

 0320 Shasta 230 Kv Switchyard U5 4,702,874.18 4,702,874.18

 Total - Electric - Shasta Division (1741) 56,609,388.47 0.00 0.00 0.00 246,917.83 56,856,306.30

 TOTAL - OTHER STRUCTURES AND FACILITIES - 

 ELECTRIC 331,686,292.80 0.00 0.00 182,792.50 49,418,326.57 381,287,411.87

MI 171 MUNICIPAL AND INDUSTRIAL

0214 - CENTRAL VALLEY PROJECT

SHASTA DIVISION

 0745 Toyon Pipeline 189,751.00 189,751.00

DELTA DIVISION

 0759 Contra Loma Dam and Reservoir 3,385,648.13 3,385,648.13

 0760 Shortcut Pipeline 4,586,280.79 4,586,280.79

 Total - Delta Division 7,971,928.92 0.00 0.00 0.00 0.00 7,971,928.92

 Total - Municipal and Industrial - Central Valley Project (0214) 8,161,679.92 0.00 0.00 0.00 0.00 8,161,679.92

0805 - SAN LUIS UNIT

 0700 City of Huron Distribution System 77,560.00 77,560.00

 0701 Lemoore NAS 1,139,036.78 1,139,036.78

 Total - Municipal and Industrial - San Luis Unit (0805) 1,216,596.78 0.00 0.00 0.00 0.00 1,216,596.78

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 MUNICIPAL AND INDUSTRIAL 9,378,276.70 0.00 0.00 0.00 0.00 9,378,276.70

FW 171 FISH AND WILDLIFE

0214 - CENTRAL VALLEY PROJECT

AMERICAN RIVER DIVISION

 0500 Nimbus Fish Protection Facility 5/ 135,646.00 0.00 0.00 0.00 2,973,684.54 3,109,330.54

DELTA DIVISION

 0501 Tracy Fish Protection Facility 4,042,817.69 0.00 0.00 0.00 0.00 4,042,817.69

 Total - Fish and Wildlife - Central Valley Project (0214) 4,178,463.69 0.00 0.00 0.00 2,973,684.54 7,152,148.23

0416 - TRINITY RIVER DIVISION

 0503 Lewiston Fish Protection Facility 5/ 1,970,463.91 1,970,463.91

 0507 Trinity River Basin Action Program 8,073,091.65 8,073,091.65

 0508 Buckhorn Dam 31,413,774.40 85,200.00 31,498,974.40

 0511 Restoration - Lewiston Fish Hatchery 1,258,073.92 1,258,073.92

 Total - Fish and Wildlife - Trinity River Division (0416) 42,715,403.88 85,200.00 0.00 0.00 0.00 42,800,603.88

0805 - SAN LUIS UNIT

 0505 Fish and Wildlife Facility 48,899.75 0.00 0.00 0.00 0.00 48,899.75

0863 - DELTA DIVISION

 0501 Tracy Fish Protection Facility 5/ 0.00 1,403,172.37 1,403,172.37

 6802 Tracy Fish New Test Facility 603,166.10 603,166.10

 6802 Tracy Fish New Test Facility 3F3 7,904,538.95 7,904,538.95

 6802 Tracy Fish New Test Facility TH 540,036.44 540,036.44

 Total - Fish and Wildlife - Delta Division (0863) 0.00 0.00 9,047,741.49 1,403,172.37 0.00 10,450,913.86

0921 - SAN FELIPE UNIT

 0506 Fish and Wildlife Facility 334,938.77 0.00 0.00 0.00 0.00 334,938.77

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 FISH AND WILDLIFE 47,277,706.09 85,200.00 9,047,741.49 1,403,172.37 2,973,684.54 60,787,504.49

FW 177 FISH & WILDLIFE / PLANT NON-REIMBURSABLE

0416 - TRINITY RIVER DIVISION

 0502 Whiskeytown Temp. Curtain 2,601,457.27 2,601,457.27

 0504 Lewiston Temp. Curtain 805,214.32 805,214.32

 0504 Lewiston Temp. Curtain TF 150,000.00 150,000.00

 Total - Fish and Wildlife - Trinity River Division (0416) 3,556,671.59 0.00 0.00 0.00 0.00 3,556,671.59
0214-1 Schedule No. 1

September 30, 2014

11 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1740 51 OTHER STRUCTURES AND FACILITIES (CONTINUED)

0863 - DELTA DIVISION

 6401 Abandoned Intake Chnl Enhancement 0.00 95,165.02 95,165.02

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 FISH & WILDLIFE - PLANT NON-REIMBURSABLE 3,556,671.59 0.00 0.00 95,165.02 0.00 3,651,836.61

R 171 RECREATION FACILITIES

0214 - CENTRAL VALLEY PROJECT

DELTA DIVISION

 0538 Contra Loma Reservoir 205,366.69 0.00 0.00 0.00 0.00 205,366.69

FRIANT DIVISION

 0539 Lake Woollomes 5/ 0.00 0.00 0.00 0.00 0.00 0.00

 Total - Recreation Facilities - Central Valley Project (0214) 205,366.69 0.00 0.00 0.00 0.00 205,366.69

0805 - SAN LUIS UNIT

 0530 San Luis Reservoir 3,469,878.95 3,469,878.95

 0531 Los Banos Reservoir 17,073.90 17,073.90

 0532 San Luis Canal 560.76 560.76

 0533 O'Neill Dam, Forebay & Wasteway 3,621,984.42 3,621,984.42

 Total - Recreation Facilities - San Luis Unit (0805) 7,109,498.03 0.00 0.00 0.00 0.00 7,109,498.03

0859 - AUBURN-FOLSOM SOUTH UNIT

 0534 Folsom South Canal 334,213.00 0.00 0.00 0.00 0.00 334,213.00

0880 - STANISLAUS DIVISION

 4996 New Melones RSRCS - Roof Adm/Vhl St 5/ 0.00 0.00 0.00 0.00 0.00 0.00

0921 - SAN FELIPE DIVISION

 0540 San Benito County Recreation Facilities 154,674.14 0.00 0.00 0.00 0.00 154,674.14

 0540 San Benito County Recreation Facilities TA 102,893.50 0.00 0.00 0.00 0.00 102,893.50

 Total - Recreation Facilities - San Felipe Division (0921) 257,567.64 0.00 0.00 0.00 0.00 257,567.64

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 RECREATION FACILITIES 7,906,645.36 0.00 0.00 0.00 0.00 7,906,645.36

RF 171 RESTORATION ACTIVITIES

0725 - SACRAMENTO RIVER DIVISION 0.00

 0878 Red Bluff Pumping Plant 10/ 42,379,894.47 867,059.05 43,246,953.52

 0878 Red Bluff Pumping Plant TT 2,353,002.98 0.00 2,353,002.98

 0878 Red Bluff Pumping Plant 1A3 101,738,493.45 0.00 101,738,493.45

 0878 Red Bluff Pumping Plant 1A3 11,001,179.70 0.00 11,001,179.70

 Total - Restoration Activities - Sacramento River Division (0725) 0.00 157,472,570.60 0.00 867,059.05 0.00 158,339,629.65

0863 - DELTA DIVISION

 0853 Contra Costa Fish Screen - RS 2,127,227.60 2,935.79 283,328.93 2,413,492.32

 0853 Contra Costa Fish Screen - RS 1/ 1A3 22,636,650.29 22,636,650.29

 0853 Contra Costa Fish Screen - RS 1A3 3,819,283.00 3,819,283.00

 0853 Contra Costa Fish Screen - RS ND 7,336.87 7,336.87

 0853 Contra Costa Fish Screen - RS TH / TJ / TL 1,780,725.09 40,132.58 1,820,857.67

 0853 Contra Costa Fish Screen - RS 3F3 233,424.56 233,424.56

TFCF Replacement Second Louvs 3F3 227,542.25 227,542.25

 Total - Restoration Activities - Delta Division (0863) 0.00 30,604,647.41 0.00 270,610.62 283,328.93 31,158,586.96

1205 - SAN JOAQUIN DIVISION

 6002 SJBAP Open Lateral & Newman Canal 1,833,049.85 1,833,049.85

 6002 SJBAP Open Lateral & Newman Canal 3F7 3,066,361.54 3,066,361.54

 6002 SJBAP Open Lateral & Newman Canal TL / TQ 568,030.40 568,030.40

 6004 SJBAP-Bear Creek 3F7 8,766,175.32 8,766,175.32

 Total - Restoration Activities - San Joaquin Division (1205) 8/ 0.00 14,233,617.11 0.00 0.00 0.00 14,233,617.11

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 RESTORATION ACTIVITIES 0.00 202,310,835.12 0.00 1,137,669.67 283,328.93 203,731,833.72

RF 177 RESTORATION ACTIVITIES/NON-REIMBURSABLE

1205 - SAN JOAQUIN DIVISION

 6012 SJBAP-IL4 880,321.51 880,321.51

 6012 SJBAP-IL4 3F7 1,514,768.41 1,514,768.41

 6012 SJBAP-IL4 TL / TQ 279,776.16 279,776.16

 6014 SJBAP-Bear Creek 3F7 4,317,668.44 4,317,668.44

 TOTAL - OTHER STRUCTURES AND FACILITIES -

 RESTORATION ACTIVITIES-PLANT - NON-REIMBURSABLE 8/ 0.00 6,992,534.52 0.00 0.00 0.00 6,992,534.52

 TOTAL - OTHER STRUCTURES AND FACILITIES 3,003,250,399.34 339,067,063.59 250,783,637.02 39,184,156.27 208,808,316.41 3,841,093,572.63
0214-1 Schedule No. 1

September 30, 2014

12 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1749 11 DEPRECIATION

FW 171 PIS - Fish and Wildlife (35,418,518.93) (35,418,518.93)

FW 177 PlS - Fish and Wildlife Non-reimbursable (2,694,763.97) (2,694,763.97)

I 171 PIS - Irrigation (155,113,522.05) (155,113,522.05)

I 177 Plant Non-Reimbursable (432,921.64) (432,921.64)

MI 171 PIS - M&I (8,760,813.04) (8,760,813.04)

MP 171 PIS - Multipurpose (1,654,318,015.78) (1,654,318,015.78)

MP 177 Plant Non-Reimbursable (8,940,396.08) (8,940,396.08)

MP 61F Non Reim Expenses-FY Activity (209,435.86) (209,435.86)

OT 61M Miscellaneous (34,425,085.45) (34,425,085.45)

P 171 PIS - Power/Electric (253,486,847.27) (253,486,847.27)

R 171 PIS - Recreation (5,742,758.02) (5,742,758.02)

RF 171 PIS - Restoration Fund Activities (25,291,225.79) (25,291,225.79)

RF 177 Plant NonReimb-Restoration Fund Activities (549,173.22) (549,173.22)

 TOTAL ACCUMULATED DEPRECIATION - 

 OTHER STRUCTURES (2,185,383,477.10) 0.00 0.00 0.00 0.00 (2,185,383,477.10)

1750 12 EQUIPMENT

MP 17X CAPITALIZED MOVABLE EQUIPMENT

0214 - CVP, MISCELLANEOUS PROJECTS 19,086.00 19,086.00

0353 - AMERICAN RIVER DIVISION 218,083.36 218,083.36

0416 - TRINITY RIVER DIVISION 121,798.83 121,798.83

0725 - SACRAMENTO RIVER DIVISION 157,040.41 157,040.41

0863 - DELTA DIVISION 192,097.02 192,097.02

0880 - STANISLAUS DIVISION 9,938.21 9,938.21

1741 - SHASTA DIVISION 72,531.58 72,531.58

1785 - FRIANT DIVISION 43,181.96 43,181.96

1786 - WATER & POWER OPERATIONS 51,500.00 51,500.00

1786 - WATER & POWER OPERATIONS U5 171,215.36 171,215.36

1910 - CVP REPLACE, ADD & MAINTTENANCE (RAX) 825,848.87 825,848.87

1987 - SAN JOAQUIN RRP 3F7 1,641.56 1,641.56

 Total - Multipurpose Capitalized Movable Equipment 1,883,963.16 0.00 0.00 0.00 0.00 1,883,963.16

MP 17Y ACCUM DEPRECIATION EQUIPMENT

0214 - CVP, MISCELLANEOUS PROJECTS 309,210.00 309,210.00

0353 - AMERICAN RIVER DIVISION 913,801.81 913,801.81

0416 - TRINITY RIVER DIVISION 93,071.18 93,071.18

0725 - SACRAMENTO RIVER DIVISION 35,178.70 35,178.70

0805 - SAN LUIS UNIT 2,708.45 2,708.45

0863 - DELTA DIVISION 1,283,168.96 1,283,168.96

0880 - STANISLAUS DIVISION 316,620.19 316,620.19

1741 - SHASTA DIVISION 1,328,539.56 1,328,539.56

1785 - FRIANT DIVISION 203,794.36 203,794.36

1786 - WATER & POWER OPERATIONS 58,001.48 58,001.48

1786 - WATER & POWER OPERATIONS U5 186,642.26 186,642.26

 Total - Accum Depreciation Equipment 4,730,736.95 0.00 0.00 0.00 0.00 4,730,736.95

MP 61N MULTIPURPOSE OPERATIONS

1786 - WATER & POWER OPERATIONS 27,650.68 27,650.68

1786 - WATER & POWER OPERATIONS U5 32,177.30 32,177.30

 Total - Multipurpose Operations 59,827.98 0.00 0.00 0.00 0.00 59,827.98

P 61B POWER/ELECTRIC - OPERATIONS & MAINTENANCE EXP

0880 - STANISLAUS DIVISION U4 53,835.00 53,835.00

R 61F RECREATION - NON REIMBURSABLE EXP-FY ACTIVITY

0880 - STANISLAUS DIVISION 1,554.32 1,554.32

0880 - STANISLAUS DIVISION P6 3,447.92 3,447.92

 Total - Recreation Non Reimbursable Exp - FY Activity 5,002.24 0.00 0.00 0.00 0.00 5,002.24

 TOTAL - CAPITALIZED MOVABLE EQUIPMENT 6,733,365.33 0.00 0.00 0.00 0.00 6,733,365.33
0214-1 Schedule No. 1

September 30, 2014

13 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

1759 15 DEPRECIATION

MP 17X CAPITALIZED MOVABLE EQUIPMENT

0214 - CVP, MISCELLANEOUS PROJECTS (2,287.56) (2,287.56)

0353 - AMERICAN RIVER DIVISION (5,357.41) (5,357.41)

0416 - TRINITY RIVER DIVISION (8,836.74) (8,836.74)

0725 - SACRAMENTO RIVER DIVISION (4,336.62) (4,336.62)

0863 - DELTA DIVISION (40,918.25) (40,918.25)

1741 - SHASTA DIVISION (19,451.02) (19,451.02)

1786 - WATER & POWER OPERATIONS (37,638.36) (37,638.36)

1786 - WATER & POWER OPERATIONS U5 (99,207.63) (99,207.63)

 Total - Multipurpose Capitalized Movable Equipment (218,033.59) 0.00 0.00 0.00 0.00 (218,033.59)

MP 17Y ACCUM DEPRECIATION EQUIPMENT

0214 - CVP, MISCELLANEOUS PROJECTS (289,566.57) (289,566.57)

0353 - AMERICAN RIVER DIVISION (678,268.47) (678,268.47)

0416 - TRINITY RIVER DIVISION (83,764.06) (83,764.06)

0725 - SACRAMENTO RIVER DIVISION (5,909.49) (5,909.49)

0805 - SAN LUIS UNIT (299.99) (299.99)

0863 - DELTA DIVISION (739,556.77) (739,556.77)

0880 - STANISLAUS DIVISION (245,509.66) (245,509.66)

1741 - SHASTA DIVISION (1,063,478.06) (1,063,478.06)

1785 - FRIANT DIVISION (141,559.36) (141,559.36)

1786 - WATER & POWER OPERATIONS (52,201.32) (52,201.32)

1786 - WATER & POWER OPERATIONS U5 (173,478.01) (173,478.01)

 Total - Multipurpose Accum Depreciation Equipment (3,473,591.76) 0.00 0.00 0.00 0.00 (3,473,591.76)

OT 61M MISCELLANEOUS

0214 - CVP, MISCELLANEOUS PROJECTS (12,172.15) (12,172.15)

0353 - AMERICAN RIVER DIVISION (58,098.44) (58,098.44)

0416 - TRINITY RIVER DIVISION (10,808.58) (10,808.58)

0725 - SACRAMENTO RIVER DIVISION (10,138.03) (10,138.03)

0863 - DELTA DIVISION (66,171.54) (66,171.54)

0880 - STANISLAUS DIVISION (17,036.06) (17,036.06)

0880 - STANISLAUS DIVISION U4 (983.29) (983.29)

1741 - SHASTA DIVISION (61,822.10) (61,822.10)

1785 - FRIANT DIVISION (12,311.05) (12,311.05)

1786 - WATER & POWER OPERATIONS (5,894.64) (5,894.64)

1786 - WATER & POWER OPERATIONS U5 (26,953.54) (26,953.54)

1910 - CVP REPLACE, ADD & MAINTTENANCE (RAX) (79,533.73) (79,533.73)

 Total - Other Miscellaneous (361,923.15) 0.00 0.00 0.00 0.00 (361,923.15)

 TOTAL ACCUMULATED DEPRECIATION - EQUIPMENT (4,053,548.50) 0.00 0.00 0.00 0.00 (4,053,548.50)

1830 34 INFORMATION TECHNOLOGY SOFTWARE

MP 18K MULTIPURPOSE OPERATIONS

0214 - CENTRAL VALLEY PROJECT

8941 WORKS Software 1,862,387.03 0.00 0.00 0.00 0.00 1,862,387.03

1839 36 AMORTIZATION

MP 18K WORKS Accumulated Amortization

0214 - CENTRAL VALLEY PROJECT

8941 WORKS Software (1,862,387.02) 0.00 0.00 0.00 0.00 (1,862,387.02)

 TOTAL - PLANT, PROPERTY, AND EQUIPMENT 1,117,317,915.82 346,064,045.61 313,416,927.71 42,315,027.88 210,181,213.82 2,029,295,130.84
0214-1 Schedule No. 1

September 30, 2014

14 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN 0.00 GENERAL O & M

PROJECT FUND SERVICE SERVICE 0.00 CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 0.00 1720 09 1720 09 TO DATE

S U M M A R Y

1711 08 LAND AND LAND RIGHTS

FW 17A Settlement Land Purchase/Resale Account - FWL 313,444.61 0.00 313,444.61

FW 171 Plant in Service - FWL 7,634,990.30 32,700.00 7,667,690.30

I 171 Plant in Service - Irrigation 9,446,558.89 0.00 9,446,558.89

MI 171 Plant in Service - M&I 1,774,523.73 0.00 1,774,523.73

MP 171 Plant in Service - Multipurpose 236,850,795.73 424,017.26 237,274,812.99

MP 17A Settlement Land Purchase/Resale Account - Multipurpose 910,728.35 306,416.56 1,217,144.91

P 171 Plant in Service - Power/Electric 1,223,476.16 0.00 1,223,476.16

R 171 Plant in Service - Recreation 10,555.97 0.00 10,555.97

RF 171 Plant in Service - Restoration Fund 0.00 6,233,848.20 6,233,848.20

RF 177 Plant in Service-Non Reimbursable - Restoration Fund 14,771,110.00 0.00 14,771,110.00

 TOTAL - LAND AND LAND RIGHTS 272,936,183.74 6,996,982.02 0.00 0.00 0.00 279,933,165.76

172B CONSTRUCTION IN ABEYANCE

FW 171 (CWP) General Construction - FWL 9,047,741.49 9,047,741.49

MP 171 (CWP) General Construction - Multipurpose 241,735,895.53 241,735,895.53

MP 17K Interest During Construction - Multipurpose 62,633,290.69 62,633,290.69

 TOTAL - CONSTRUCTION IN ABEYANCE 0.00 0.00 313,416,927.71 0.00 0.00 313,416,927.71

1720 09 CONSTRUCTION IN PROGRESS

FW 17D (CWP) Operation and Maintenance Construction - FWL 2,244,243.09 2,244,243.09

FW 17G (CWP) Non-Reimbursable - FWL 1,498,337.39 1,498,337.39

I 17B (CWP) General Construction - Irrigation 35,513,045.61 35,513,045.61

MP 17B (CWP) General Construction - Multipurpose 106,048.30 106,048.30

MP 17C (CWP) Rehab & Betterment - Multipurpose 319,178.80 319,178.80

MP 17D (CWP) Operation and Maintenance Construction - Multipurpose 158,071,458.91 158,071,458.91

MP 17G (CWP) Non-Reimbursable - Multipurpose 424,722.39 424,722.39

MP 17K Interest During Construction - Multipurpose 3,064,163.79 3,064,163.79

MP 17M Service Facilities - Multipurpose 54,638.15 54,638.15

P 17C (CWP) Rehab & Betterment - Power/Electric 197,223.78 197,223.78

P 17D (CWP) Operation and Maintenance Construction - Power/Electric 49,582,182.89 49,582,182.89

RF 17 B (CWP) General Construction - Restoration Fund 1,137,669.67 1,137,669.67

RF 17D (CWP) Operation and Maintenance Construction-Restoration Fund 283,328.93 283,328.93

 TOTAL - CONSTRUCTION IN PROGRESS 0.00 0.00 0.00 42,315,027.88 210,181,213.82 252,496,241.70

1730 10 BUILDINGS

FW 17M Service Facilities - Fish & Wildlife 4,233,160.53 4,233,160.53

I 17M Service Facilities - Irrigation 504,407.68 504,407.68

MP 17G Service Facilities - Multipurpose Non Reimbursable 2,712,186.74 2,712,186.74

MP 17M Service Facilities - Multipurpose 36,008,620.62 36,008,620.62

P 17M Service Facilities - Power/Electric 226,538.55 226,538.55

R 17M Service Facilities - Recreation 433,416.64 433,416.64

 TOTAL - SERVICE FACILITIES - BUILDINGS 44,118,330.76 0.00 0.00 0.00 0.00 44,118,330.76

1739 81 DEPRECIATION - BUILDING

FW 17M Fish & Wildlife (2,586,868.98) (2,586,868.98)

I 17M Irrigation (408,909.13) (408,909.13)

MP 17M Multipurpose (15,825,503.67) (15,825,503.67)

OT 61M Other Miscellaneous (1,384,290.85) (1,384,290.85)

P 17M Power/Electric (4,881.64) (4,881.64)

R 17M Recreation (72,883.49) (72,883.49)

 TOTAL - SERVICE FACILITIES - BUILDINGS (20,283,337.76) 0.00 0.00 0.00 0.00 (20,283,337.76)

1740 51 OTHER STRUCTURES AND FACILITIES

FW 171 Plant in Service - Fish and Wildlife 47,277,706.09 85,200.00 47,362,906.09

FW 177 Plant in Service - Fish and Wildlife Non-Reimbursable 3,556,671.59 3,556,671.59

I 171 Plant in Service - Irrigation 227,195,870.71 227,195,870.71

I 177 Plant Non-Reimbursable 3,589,611.76 3,589,611.76

MI 171 Plant in Service - Municipal and Industrial 9,378,276.70 9,378,276.70

MP 171 Plant in Service - Multipurpose 2,348,588,010.71 129,678,493.95 2,478,266,504.66

MP 177 Plant Non-Reimbursable 24,071,313.62 24,071,313.62

P 171 Plant in Service - Power/Electric 331,686,292.80 331,686,292.80

R 171 Plant in Service - Recreation 7,906,645.36 7,906,645.36

RF 171 Plant in Service - Restoration Fund Activities 0.00 202,310,835.12 202,310,835.12

RF 177 Plant Non-Reimbursable 0.00 6,992,534.52 6,992,534.52

 TOTAL - OTHER STRUCTURES AND FACILITIES 3,003,250,399.34 339,067,063.59 0.00 0.00 0.00 3,342,317,462.93
0214-1 Schedule No. 1

September 30, 2014

15 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

SGL/ PLANT IN PLANT IN CONSTRUCTION GENERAL O & M

PROJECT FUND SERVICE SERVICE IN ABEYANCE CONSTRUCTION CONSTRUCTION TOTAL

TYP/CAT DESCRIPTION CVPIA 172B 1720 09 1720 09 TO DATE

S U M M A R Y - Continued

1749 11 ACCUMULATED DEPRECIATION - OTHER STRUCTURES

FW 171 Plant in Service - Fish and Wildlife (35,418,518.93) (35,418,518.93)

FW 177 Plant in Service - Fish and Wildlife Non-Reimbursable (2,694,763.97) (2,694,763.97)

I 171 Plant in Service - Irrigation (155,113,522.05) (155,113,522.05)

I 177 Plant Non-Reimbursable (432,921.64) (432,921.64)

MI 171 Plant in Service - Municipal and Industrial (8,760,813.04) (8,760,813.04)

MP 171 Plant in Service - Multipurpose (1,654,318,015.78) (1,654,318,015.78)

MP 177 Plant Non-Reimbursable (8,940,396.08) (8,940,396.08)

MP 61F Non Reim Expenses-FY Activity (209,435.86) (209,435.86)

OT 61M Miscellaneous (34,425,085.45) (34,425,085.45)

P 171 PIS - Power/Electric (253,486,847.27) (253,486,847.27)

R 171 PIS - Recreation (5,742,758.02) (5,742,758.02)

RF 171 PIS - Restoration Fund Activities (25,291,225.79) (25,291,225.79)

RF 177 Plant NonReimb-Restoration Fund Activities (549,173.22) (549,173.22)

 TOTAL ACCUMULATED DEPN - OTHER STRUCTURES (2,185,383,477.10) 0.00 0.00 0.00 0.00 (2,185,383,477.10)

1750 12 EQUIPMENT

MP 17X Multipurpose - Capitalized Movable Equipment 1,883,963.16 1,883,963.16

MP 17Y Multipurpose - Accum Depreciation Equipment 4,730,736.95 4,730,736.95

MP 61N Multipurpose Operations 59,827.98 59,827.98

P 61B Power/Electric - Operations & Maintenance Expense 53,835.00 53,835.00

R 61F Recreation - Non Reimbursable Exp-FY Activity 5,002.24 5,002.24

 TOTAL CAPITALIZED EQUIPMENT 6,733,365.33 0.00 0.00 0.00 0.00 6,733,365.33

1759 15 ACCUMULATED DEPRECIATION - EQUIPMENT

MP 17X Multipurpose - Capitalized Movable Equipment (218,033.59) (218,033.59)

MP 17Y Multipurpose - Accum Depreciation Equipment (3,473,591.76) (3,473,591.76)

OT 61M Miscellaneous (361,923.15) (361,923.15)

(4,053,548.50) 0.00 0.00 0.00 0.00 (4,053,548.50)

1830 INTERNAL USE SOFTWARE

MP 18K BOR Works 1,862,387.03 0.00 0.00 0.00 0.00 1,862,387.03

1839 ACCUMULATED AMORTIZATION

MP 18K BOR Works (1,862,387.02) 0.00 0.00 0.00 0.00 (1,862,387.02)

 TOTAL PLANT, PROPERTY AND EQUIPMENT 1,117,317,915.82 346,064,045.61 313,416,927.71 42,315,027.88 210,181,213.82 2,029,295,130.84

0.00 0.00 0.00 0.00 0.00 0.00

FBMS: FUND CODES:

B2 A1N: California Bay-Delta - Water and Energy - Management and Dev

R1 A1R: Reimbursements - Water and Energy - Management and Dev

3F3 & 3F7 H30 & H37: CVP Restoration - Fish and Wildlife - Management and Dev

7F3 H38: San Joaquin River Restoration Fund

NA & ND N12 & N32: CA Bay-Delta Pre Existing Auth

P6 P61: Recreation Enhancement Fee

TA to TT T01 - T22: Trust Fund Activities

U4, U5 U4P, U5P: Power User - Facility - Maintenance and Rehabilitation

1A1 121, 1X1: ARRA Funds (Water/Energy Management/Development)

1A3 123, 1X3: ARRA Funds (F&WL Management and Development)

1A5 125, 1X5: ARRA Funds (Facility Maintenance and Rehabilitation)
0214-1 Schedule No. 1

September 30, 2014

16 of 16

 TITLE PLANT, PROPERTY AND EQUIPMENT

PROJECT CENTRAL VALLEY PROJECT MP REGION

NOTES:

1/ Contra Costa Water District was authorized to acquire land on behalf of BOR for the Rock Slough Fish Screen under Cooperative Agreement R09AC20R09, in CIP 08632820/Fund123. It was 

included in the CIP transfer to Plant in FY12, adjustment to transfer to SGL1711, Land Program 0863L853, and adjustment to depreciation were made August 2013.

2/ Program E214A805-Repayment of these costs will not begin until the Folsom Dam SOD Modification is substantially complete, which is expected to be in the year 2021. The water rates will 

begin to reflect these costs, as part of the storage capital component, in the year after the modification is substantially complete, which is expected to be the year 2022. Please refer to 

memorandum dated 11/9/2007, from the DOI Commissioner to MP Regional Director, for the Approval of MP's Proposed Procedure for Recovering Reimbursable SOD Costs. Interest on 

Investment (IOI) will be calculated on balance of SOD MOD costs transferred to plant until modification is completed and costs ate incorporated into rates for repayment.

3/ CVPIA column contains Coleman NFH costs that will be transferred to Fish & Wildlife Service in FY2016. (Fund A30 - $347,076.62, Fund H30 - $222,309.22)

4/ Transferred to another program, part of FBMS conversion data cleansing.

From 0214L500 (7,886.00) 02140868 (448.55)

To 0214L805 7,886.00 08050868 448.55

< Page 1 > <Page 5>

5/ Buildings that were originally recorded in in SGL1740 were transferred to SGL 1730 as part of the FBMS conversion data cleansing in FY13.

6/ Folsom South Canal change in construction status for the irrigation allocation of 83.6 % to Construction in Abeyance/SGL172B. Amount transferred to CIA was net of Accumulated Depreciation.

FY13 FY12 Inc/(Dec)

SGL1740 - Plant 6,104,385.01 33,150,727.49 (27,046,342.48)

SGL172B - CIA 17,857,384.33 720,322.77 17,137,061.56

Plant 08590887 (A10 & A20) for transfer to CIA 27,046,342.48 

Less: Accumulated Depreciation thru 3Q/FY13 9,909,280.92 

Net Book Value Transferred to CIA 17,137,061.56 

7/ American River Pumping Plant title transfer without exchange of funds to Placer County Water Agency, Reference PL 110-229 Sec 503, Contract No. 09-LC-209910, recorded with the Placer 

County Recorder’s Office on October 22,2010.

8/ San Joaquin Basin Action Plan transfer of expenditures to new non-reimbursable cost authority numbers to accurately allocate a portion of the cost of the Program to Incremental Level 4 

activities, which are subject to Cost Share with the State of California. A proration has been determined identifying how much of each construction expenditure is for Level 2 and Incremental Level 

4 purposes. These adjustments will place expenditures into the correct category -- reimbursable for Level 2 activities and non-reimbursable for Incremental Level 4 activities.

9/ FY13 retirement of Nimbus Buildings, that were demolished in 1997 to make way for the CSUS Aquatics Center, $202,792.

10/ FY13 asset transfer to WAPA per local agreements:

RBPP 60kv Interconnection line, Local Agreement 11-SNR- 07250878 269,734.55

01504

DMC CA Intertie 69kv Transmission Line Local Agreements 10-SNR-01387 and 05-SNR-00876 08630848 2,638,203.26

11/ FY14 Charges of $54,638.15 for reclass to Expense in FY15, Costs of Demolition of Civil Maintenance Buildings.
DEFERRED AND UNMATURED RECEIVABLES

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) 0214-03 SCHEDULE NO. 3

9/30/2014

TOTAL REPAYMENT CONTRACT

OTHER CHARGES INTEREST & CHARGE OFFS VALUE OF MATURED VALUE OF REVENUE

CONTRACTING FUNDED PENALTIES AS AUTHORIZED REPAYMENT CONTRACTS REPAYMENT CONTRACTS DEFERRED CREDITS

PARTIES CONSTRUCTION SGL Acct. 331A FUNDED BY CONGRESS OTHER NOT DEFERRED DEFERRED NOT DEFERRED DEFERRED LONG TERM LONG TERM UNPAID APPLIED TO

I 33P, I 33R, I SGL Acct. 

 INITIAL PAYOUT CONTRACT DATE OF COSTS 33W, I 33X 331A SGL Acct. 331C CHARGES OR SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F RECEIVABLE RECEIVABLE MATURED MATURED

MI 33P, MI 33R, 

TYPE DUE DATE PERIOD NUMBER CONTRACT (Includes R&B) MI 33W, MI 33X I 33T, MI 33T I 31G, MI 31G CREDITS I 13A, MI 13A, MP 13D, I 192 I 13B, MI 13B I 13C, MI 13C I 13D,MI 13D (COL. 9-11) 'h/ (COL. 10-12) CHARGES CHARGES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Project 0214 -

 Central Valley Project

 Bella Vista Water Dist.

 Redding, CA

R-M 1977 40 14-06-200-851A 03-Apr-64 $2,944,117.68 $1,592.40 $2,945,710.08 $2,688,053.89 $257,656.19

d/

 Clear Creek Community

 Services District

 Anderson, CA

R-M 1967 50 14-06-200-489A 14-May-63 1,172,367.91 2,031.40 (423,175.23) 751,224.08 751,224.08 0.00

 Amendment 30-Jun-65 d/ e/

 Colusa Cnty. Wtr. Dist.

 Arbuckle, CA

 R 1989 40 14-06-200-1811A 25-Jan-65 14,762,025.50 14,762,025.50 9,041,740.58 5,720,284.92

 Contra Costa Cnty. Dist.

 Pittsburg, CA

R-A 1959 44 I75r-3401 18-Sep-15 1,164,923.00 1,164,923.00 1,164,923.00 0.00

 Amendment 21-Feb-53

01-Jul-55

06-Jul-55

09-Nov-70

26-Apr-73

26-May-94 9,922,817.42 9,922,817.42 9,922,817.42 0.00

 Corning Water Dist.

 Corning, CA

 R 1975 40 14-06-200-516A 03-Jul-63 5,105,372.80 2,687.20 5,029,799.28 $78,260.72 3,010,926.00 $78,260.72 2,018,873.28

 Amendment 11-Oct-66 d/

30-Nov-77

 Delano-Earlimart

 Irrigation District

 Delano, CA

R-A 1959 40 I75r-3327 11-Aug-51 10,560,036.50 164.00 10,560,200.50 10,560,200.50 0.00

 Amendment 05-Aug-52

16-Feb-54

02-Jun-59

02-Mar-62

 Dunnigan Water Dist.

 Dunnigan, CA

R-A 1989 40 14-06-200-8311A 05-Dec-75 6,817,416.14 6,476,545.34 340,870.80 3,920,014.40 340,870.80 2,556,530.94 $0.00

 El Dorado Irr. Dist.

 Placerville, CA

R-A 1964 46 14-06-200-7734 05-May-59 24,312,304.68 10,925.00 (12,102,688.23) 12,220,541.45 12,220,541.45 0.00

 Amendment 31-Jul-61 f/

13-Sep-72

30-May-75

Page 1 of 4
Page 2 of 4

DEFERRED AND UNMATURED RECEIVABLES

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) 0214-03 SCHEDULE NO. 3

9/30/2014

TOTAL REPAYMENT CONTRACT

OTHER CHARGES INTEREST & CHARGE OFFS VALUE OF MATURED VALUE OF REVENUE

CONTRACTING FUNDED PENALTIES AS AUTHORIZED REPAYMENT CONTRACTS REPAYMENT CONTRACTS DEFERRED CREDITS

PARTIES CONSTRUCTION SGL Acct. 331A FUNDED BY CONGRESS OTHER NOT DEFERRED DEFERRED NOT DEFERRED DEFERRED LONG TERM LONG TERM UNPAID APPLIED TO

 INITIAL PAYOUT CONTRACT DATE OF COSTS

I 33P, I 33R, I 

33W, I 33X

SGL Acct. 

331A SGL Acct. 331C CHARGES OR SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F RECEIVABLE RECEIVABLE MATURED MATURED

TYPE DUE DATE PERIOD NUMBER CONTRACT (Includes R&B)

MI 33P, MI 33R, 

MI 33W, MI 33X I 33T, MI 33T I 31G, MI 31G CREDITS I 13A, MI 13A, MP 13D, I 192 I 13B, MI 13B I 13C, MI 13C I 13D,MI 13D (COL. 9-11) 'h/ (COL. 10-12) CHARGES CHARGES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

 Exeter Irr. Dist.

 Exeter, CA

R-A 1959 40 I75r-2508 08-Nov-50 3,485,126.00 3,397,995.08 87,130.92 3,397,995.10 87,130.92 (0.02)

 Amendment 27-Jul-53

29-Jul-53

27-Feb-62

30-Nov-77

 City of Huron

 Huron, CA

 R 1976 40 14-06-200-7081A 26-Sep-72 $77,560.00 $77,560.00 $73,682.08 $3,877.92

 Ivanhoe Irr. Dist.

 Ivanhoe, CA

R-A 1958 40 I75r-1809 23-Sep-49 2,150,984.00 2,150,984.00 2,150,984.00 0.00

 Amendment 23-Apr-52

27-Feb-53

09-Jun-59

13-Dec-60

 Lindmore Irr. Dist.

 Lindsay, CA

R-A 1958 40 I75r-1635 28-Feb-49 4,991,841.00 4,991,841.00 4,991,841.00 0.00

 Amendment 13-Jun-52

12-Mar-57

09-Jun-59

18-Nov-60

 Lindsay-Strathmore

 Irrigation District

 Lindsay, CA

R-A 1955 40 I75r-2447 12-Sep-50 2,248,038.00 2,248,038.00 2,248,038.00 0.00

I75r-4560 04-Apr-52

 Madera Irr. Dist.

 Madera, CA

R-A 1958 40 I75r-2891 14-May-51 8,313,977.00 $6,023.00 8,320,000.00 8,320,000.00 0.00 $3,515.00

 Amendment 14-Feb-53

27-Feb-53

17-Jan-61

 Madera Irr. Dist.

 Madera, CA

R-S 1973 40 14-06-200-7567 25-Feb-59 5,183,754.84 ($6,754.84) 5,177,000.00 5,177,000.00 0.00

 Supplemental 14-06-200-1161A 21-Jul-64 a/

 Orland-Artois Wtr Dist.

 Orland, CA

 R 1993 40 14-06-200-8382A 26-Feb-76 23,127,537.00 23,127,537.00 12,141,956.88 10,985,580.12

 Plain View Water Dist.

 Tracy, CA

 R 1965 40 14-06-200-785 22-May-53 544,760.00 531,141.00 $13,619.00 531,141.00 $13,619.00 0.00

 Amendment 30-Nov-77
Page 3 of 4

DEFERRED AND UNMATURED RECEIVABLES

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) 0214-03 SCHEDULE NO. 3

9/30/2014

TOTAL REPAYMENT CONTRACT

OTHER CHARGES INTEREST & CHARGE OFFS VALUE OF MATURED VALUE OF REVENUE

CONTRACTING FUNDED PENALTIES AS AUTHORIZED REPAYMENT CONTRACTS REPAYMENT CONTRACTS DEFERRED CREDITS

PARTIES CONSTRUCTION SGL Acct. 331A FUNDED BY CONGRESS OTHER NOT DEFERRED DEFERRED NOT DEFERRED DEFERRED LONG TERM LONG TERM UNPAID APPLIED TO

 INITIAL PAYOUT CONTRACT DATE OF COSTS

I 33P, I 33R, I 

33W, I 33X

SGL Acct. 

331A SGL Acct. 331C CHARGES OR SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F RECEIVABLE RECEIVABLE MATURED MATURED

TYPE DUE DATE PERIOD NUMBER CONTRACT (Includes R&B)

MI 33P, MI 33R, 

MI 33W, MI 33X I 33T, MI 33T I 31G, MI 31G CREDITS I 13A, MI 13A, MP 13D, I 192 I 13B, MI 13B I 13C, MI 13C I 13D,MI 13D (COL. 9-11) 'h/ (COL. 10-12) CHARGES CHARGES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

 Shafter-Wasco Irr. Dist.

 Shafter, CA

R-A 1961 40 14-06-200-4032 11-Feb-55 8,366,979.00 8,157,804.52 209,174.48 8,157,804.52 209,174.48 0.00

 Amendment 05-Aug-59

04-Oct-65

30-Nov-77

 Southern San Joaquin

 Municipal Utility Dist.

 Delano, CA

 R 1960 40 I75r-1434 14-May-48 $8,338,835.00 $8,338,835.00 $8,338,835.00 $0.00

R-S 1960 40 14-06-200-6660 26-Sep-57 888,883.20 888,883.20 888,883.20 0.00

 Stone Corral Irr. Dist.

 Visalia, CA

R-A 1967 40 I75r-2555 13-Dec-50 1,888,000.00 1,848,841.30 $39,158.70 1,848,841.30 $39,158.70 0.00

 Amendment 23-Jun-59

26-Aug-59

30-Nov-77

 Tea Pot Dome Wtr. Dist.

 Porterville, CA

R-A 1964 40 14-06-200-7430 23-Oct-58 1,665,816.00 1,624,170.60 41,645.40 1,624,170.60 41,645.40 0.00

 Amendment 01-Mar-60

17-Nov-60

30-Nov-77

 Westlands Water Dist.

 Fresno, CA

 R 40 14-06-200-2020A 01-Apr-65 157,041,530.68 $6,469.32 (8,360,000.00) 136,739,858.00 11,948,142.00 116,826,278.00 11,948,142.00 19,913,580.00 $0.00

b/ 0-07-20-W0204 d/ 8,360,000.00 8,360,000.00 8,360,000.00 $0.00

c/ P.L. 95-46 01-Jul-80 22,027,371.00 b/ 18,283,533.00 3,743,838.00 18,283,533.00 3,743,838.00 0.00 0.00

Subtotal CVP 327,102,374.35 29,892.32 0.00 0.00 (12,532,618.30) 289,737,808.35 24,861,840.02 248,281,425.00 24,861,840.02 41,456,383.35 0.00 0.00 3,515.00

Project 0921 -

 San Felipe Division

 San Benito County WD

 Fresno, CA 

R-A 2007 29 8-07-20-W0130A 28-Mar-07 88,396,177.00 2,036,398.00 90,432,575.00 5,033,799.32 85,398,775.68

g/

 Santa Clara Valley WD

 Fresno, CA 

R-A 2007 30 7-07-02-W0023A 28-Mar-07 225,060,363.49 80,754,129.56 305,814,493.05 47,539,495.05 258,274,998.00

g/

Subtotal San Felipe Division 313,456,540.49 0.00 0.00 0.00 82,790,527.56 396,247,068.05 0.00 52,573,294.37 0.00 343,673,773.68 0.00 0.00 0.00

Interest on Irrigation O&M Deficits: 10,528,443.87

TOTAL DEFERRED AND UNMATURED RECEIVABLES $640,558,914.84 $29,892.32 $0.00 $0.00 $70,257,909.26 $685,984,876.40 $24,861,840.02 $300,854,719.37 $24,861,840.02 $395,658,600.90 $0.00 $0.00 $3,515.00
Page 4 of 4

DEFERRED AND UNMATURED RECEIVABLES

PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) 0214-03 SCHEDULE NO. 3

9/30/2014

TOTAL REPAYMENT CONTRACT

OTHER CHARGES INTEREST & CHARGE OFFS VALUE OF MATURED VALUE OF REVENUE

CONTRACTING FUNDED PENALTIES AS AUTHORIZED REPAYMENT CONTRACTS REPAYMENT CONTRACTS DEFERRED CREDITS

PARTIES CONSTRUCTION SGL Acct. 331A FUNDED BY CONGRESS OTHER NOT DEFERRED DEFERRED NOT DEFERRED DEFERRED LONG TERM LONG TERM UNPAID APPLIED TO

 INITIAL PAYOUT CONTRACT DATE OF COSTS

I 33P, I 33R, I 

33W, I 33X

SGL Acct. 

331A SGL Acct. 331C CHARGES OR SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F SGL Acct. 131F RECEIVABLE RECEIVABLE MATURED MATURED

TYPE DUE DATE PERIOD NUMBER CONTRACT (Includes R&B)

MI 33P, MI 33R, 

MI 33W, MI 33X I 33T, MI 33T I 31G, MI 31G CREDITS I 13A, MI 13A, MP 13D, I 192 I 13B, MI 13B I 13C, MI 13C I 13D,MI 13D (COL. 9-11) 'h/ (COL. 10-12) CHARGES CHARGES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

FOOTNOTES:

 a/ Excessive costs charged to Irrigation District.

 b/ P.L. 92-378 provides for deferral of construction charges attributable to lands of the 

 LeMoore Naval Air Station, included in the Westlands Water District and, further, that

 agricultural and grazing lease revenues from these lands are to be applied to these 

 construction charges until fully paid. $8,360,000.00 of construction charges are 

 attributable to LeMoore Naval Air Station lands. 

 c/ Public Law 95-46 obligation for distribution drainage system recorded pursuant to terms

 of the Westlands Water District Settlement.

 d/ These charges are in programs 0416 Trinity River Division, 0725 Sacramento River

 Division, and 0805 CVP, San Luis Unit.

 e/ Public Law 106-566 authorized the Secretary of Interior to transfer title of the Clear

 Creek Distribution System to the Clear Creek Community Services District. The

 $423,175.23 adjustment reduced the value of the repayment contract.

 f/ Public Law 106-377 authorized the Secretary of Interior to transfer title of the Sly Park

 Unit to the El Dorado Irrigation District. The $12,102,688.23 adjustment reduced the

 value of the repayment contract.

 g/ Repayment of Unpaid Capital Interest as specified in settlement agreement (CVP M&I

 Ratesetting Lawsuit).

 h/ Due to conversion from FFS to FBMS repayment obligation of $12,072,036.45 did not get reduced till 2015.
0214-04 Schedule No. 4

September 30, 2014

1 of 1

TITLE INVESTIGATION AND DEVELOPMENT COSTS

PROJECT CENTRAL VALLEY PROJECT CONSOLIDATED REGION MP

PROJECT FISCAL YEAR TOTAL

SGL TYP/CAT DESCRIPTION ACTIVITY TO DATE

1990 MP 18C PROJECT INVESTIGATIONS

SAN LUIS UNIT (0805)

2680 San Joaquin Valley Implementation Plan $ 818,080.80 $ 45,843,633.61

 TOTAL - SAN LUIS UNIT $ 818,080.80 $ 45,843,633.61

WATER & POWER OPERATIONS (1786)

3110 San Luis Transmission Line $ 0.00 $ 64,924.20

TOTAL INVESTIGATION AND DEVELOPMENT COSTS $ 818,080.80 $ 45,908,557.81

Note:

In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System 

(FFS) to a new accounting system, Financial and Business Management System 

(FBMS). Please note with this transition to FBMS some of the SGLs and account 

numbers used in FFS have changed. The changes are identified within the 

schedule above.
0214-12 Schedule No. 12

September 30, 2014

1 of 17

TITLE CUMULATIVE RESULTS OF OPERATIONS AND CAPITALIZED ASSETS

PROJECT Central Valley Project (Consolidated) REGION MP

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

331A 3310.A0000 CUMULATIVE RESULTS OF OPERATIONS

FC 33K NONREIMBURSABLE EXPENSES

2171 Flood Control $ (4,904,965.78) $ (130,832,332.03)

2171 Flood Control - ARRA 0.00 (317,426.07)

FC 61F NONREIMBURSABLE EXPENSES

1231/1731 Flood Control (446,847.86) 0.00

123B/173B Flood Control (1,378,658.65) 0.00

FW 33K NONREIMBURSABLE EXPENSES

2173 Fish & Wildlife (9,867,851.40) (461,222,437.34)

2173 Fish & Wildlife - ARRA 0.00 (4,077,316.30)

FW 61F NONREIMBURSABLE EXPENSES (28,924,541.06) 0.00

Fish & Wildlife

I 33K NONREIMBURSABLE EXPENSES

2176 Irrigation 0.00 (3,201,678.93)

IN 33K NONREIMBURSABLE EXPENSES

Multiple Investigations (3,258,338.95) (281,977,119.62)

IN 61F NONREIMBURSEABLE EXPENSES

Multiple Investigations (13,809,448.31) 0.00

MP 33K NONREIMBURSEABLE EXPENSES

2170/2178 Multipurpose (1,603,720.11) (31,675,003.19)

N 33K NONREIMBURSEABLE EXPENSES

2172 Navigation (288,460.90) (7,655,066.35)

2172 Navigation - ARRA 0.00 (28,431.76)

N 61F NONREIMBURSEABLE EXPENSES (15,310.59) 0.00

Navigation

OT 33K NONREIMBURSABLE EXPENSES

2179 Other (1,096,326.80) (129,239,505.06)

2179 Other - ARRA 0.00 (12,775,475.99)

OT 61F NONREIMBURSABLE EXPENSES (4,466,458.62) 0.00

Other

P 33K NONREIMBURSABLE EXPENSES

Multiple Power 0.00 2,705,498.07

2170/2178 Power - ARRA 0.00 (51,365.31)

R 33K NONREIMBURSABLE EXPENSES

2174 Recreation (496,531.19) (120,048,569.93)

2174 Recreation - ARRA 0.00 (3,913,787.84)

R 61F NONREIMBURSABLE EXPENSES

Multiple Recreation (5,721,691.29) 0.00

RF 177 PLANT - NONREIMBURSABLE EXPENSE

Multiple Restoration Fund (14,771,727.70) 0.00

RF 33K NONREIMBURSABLE EXPENSES

2170/2184 Restoration Fund $ 0.00 $ (139,297,379.23)
0214-12 Schedule No. 12

September 30, 2014

2 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

WS 33K NONREIMBURSABLE EXPENSES

2175 Water Conservation $ (206,599.33) $ (25,300,829.48)

WS 61F NONREIMBURSABLE EXPENSES (1,280,518.86) 0.00

------------------------------- -------------------------------

TOTAL NONREIMBURSABLE EXPENSES (92,537,997.40) (1,348,908,226.36)

------------------------------- -------------------------------

FW 17B (CWP) GENERAL CONSTRUCTION

6802 Beginning of Period (9,047,741.49) 0.00

------------------------------- -------------------------------

 Balance (9,047,741.49) 0.00

FW 17D (CWP) OPER&MAINT CONSTRUCTION

Net Income (Loss) Current Period (2,244,243.09) 0.00

------------------------------- -------------------------------

 Balance (2,244,243.09) 0.00

FW 17G (CWP) NON-REIMBURSABLE

Multiple Beginning of Period (1,489,999.68) 0.00

Net Income (Loss) Current Period (8,337.71) 0.00

------------------------------- -------------------------------

 Balance (1,498,337.39) 0.00

FW 18C PROJECT INVESTIGATIONS

2030 Beginning of Period (710,288.84) 0.00

------------------------------- -------------------------------

 Balance (710,288.84) 0.00

FW 33A OTHER ACCUMULATED NET INCOME OR (LOSS)

2525 Beginning of Period 0.00 (51,224,702.30)

Beginning of Period - ARRA 0.00 (5,099,087.44)

Net Income (Loss) Current Period (488,991.16) (14,343,594.16)

------------------------------- -------------------------------

 Balance (488,991.16) (70,667,383.90)

FW 33B MISC NET INCOME OR (LOSS)

2170 Beginning of Period 0.00 (155,027.20)

Net Income (Loss) Current Period (5,211.47) (5,696.00)

------------------------------- -------------------------------

 Balance (5,211.47) (160,723.20)

FW 61A OPERATING EXPENSES

Multiple Beginning of Period (306,530.14) 0.00

Net Income (Loss) Current Period (1,101,648.88) 0.00

------------------------------- -------------------------------

 Balance (1,408,179.02) 0.00

FW 61R OPERATING EXPENSES-REIMBURS

Multiple Beginning of Period (3,572,239.97) 0.00

Net Income (Loss) Current Period (13,378,565.08) 0.00

------------------------------- -------------------------------

 Balance (16,950,805.05) 0.00

I 13C MATURED VAL CONT-NOT DEF(CR)

1213 Beginning of Period 558,233.23 0.00

Net Income (Loss) Current Period(04485511/MI61B) 5,043,676.09 0.00

------------------------------- -------------------------------

 Balance $ 5,601,909.32 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

3 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

I 177 PLANT - NONREIMBURSABLE

0833 Net Income (Loss) Current Period(04485511/MI61B) $ (52.24) $ 0.00

------------------------------- -------------------------------

 Balance (52.24) 0.00

I 17B (CWP) GENERAL CONSTRUCTION

Multiple Beginning of Period (36,721,256.44) 0.00

Net Income (Loss) Current Period(04485511/MI61B) (15,928,850.73) 0.00

------------------------------- -------------------------------

 Balance (52,650,107.17) 0.00

I 17J (CWP) OTHER CONSTRUCTION

8021 Beginning of Period (52.24) 0.00

Net Income (Loss) Current Period(04485511/MI61B) 52.24 0.00

------------------------------- -------------------------------

 Balance 0.00 0.00

I 33A OTHER ACCUMULATED NET INCOME OR (LOSS)

2521 IRRIGATION

Beginning of Period 0.00 337,219,402.39

Beginning of Period - ARRA 0.00 (731,467.75)

Net Income (Loss) Current Period (23,635,721.07) 16,936,562.33

Adjustment - Miscellaneous Projects 0.00 2,713,840.65

------------------------------- -------------------------------

 Balance (23,635,721.07) 356,138,337.62

I 33A OTHER ACCUMULATED NET INCOME OR (LOSS) cont

Distribution

0214 - Central Valley Project (1,915,490.35) 1,037,828,659.81

0353 - American River Division (5,275,397.26) (50,357,258.41)

0416 - Trinity River Division (675,507.15) (16,319,201.59)

0725 - Sacramento River Division (719,089.29) (29,592,513.80)

0725 - Sacramento River Division - ARRA 0.00 (13,624.13)

0805 - San Luis Unit (1,806,913.75) (204,959,408.69)

0859 - Auburn-Folsom South 0.00 (1,537,619.90)

0863 - Delta Division (1,218,954.78) (132,621,906.84)

0863 - Delta Division - ARRA 0.00 (3,649.62)

0880 - Stanislaus Division (359,937.54) (5,534,673.21)

0921 - San Felipe Division (95,123.37) (1,644,061.96)

1741 - Shasta Division (5,099,322.47) (73,052,968.82)

1741 - Shasta Division - ARRA 0.00 (13,986.69)

1785 - Friant Division (2,047,479.91) (59,042,835.63)

1786 - Water & Power Operations (4,160,622.80) (64,188,226.12)

0787 - CVP-Improvement Act 0.00 (9,791,971.85)

1910 - CVP-Additions & Replacements (261,882.40) (32,316,207.62)

1910 - CVP-Additions & Replacements - ARRA 0.00 (700,207.31)

------------------------------- -------------------------------

 Balance (23,635,721.07) 356,138,337.62

I 33B MISC NET INCOME OR (LOSS) - IRRIGATION

2532 Beginning of Period 0.00 (5,819,194.02)

Net Income Current Period 51,016.31 95,361.91

Adjustment - Miscellaneous Projects 0.00 2,424.40

------------------------------- -------------------------------

 Balance $ 51,016.31 $ (5,721,407.71)
0214-12 Schedule No. 12

September 30, 2014

4 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

I 33F MISC NET INCOME PENDING DISTRIBUTION

2256 Beginning of Period $ 0.00 $ 2,897,780.11

------------------------------- -------------------------------

 Balance 0.00 2,897,780.11

I 33H NET INCOME NOT CREDITABLE TO PROJECT COST 0.00 (903.00)

I 33M ACCUMULATED INCOME FROM REPAYMENT CONTRACTS

2410 Beginning of Period 0.00 267,787,679.26

Net Income Current Period 0.00 5,600,007.77

------------------------------- -------------------------------

AUAL Balance 0.00 273,387,687.03

I 33W ACCUMULATED INCOME - PROPERTY TRANSFERS

2246/2460 Beginning of Period 0.00 (29,892.32)

------------------------------- -------------------------------

 Balance 0.00 (29,892.32)

Distribution:

2460 0214 - Central Valley Project 0.00 (17,112.00)

2246 0416 - Trinity River Division 0.00 (3,623.80)

2246 0725 - Sacramento River Division 0.00 (2,687.20)

2246 0805 - San Luis Unit 0.00 (6,469.32)

------------------------------- -------------------------------

Balance 0.00 (29,892.32)

I 34A CONTRIBUTIONS IN AID OF CONSTRUCTION

2180/2185 Beginning of Period 0.00 25,599,457.01

------------------------------- -------------------------------

 Balance 0.00 25,599,457.01

I 52A OPERATING INCOME 35,424,197.92 (3,945,968.00)

I 61B OPERATION AND MAINTENANCE

6731/COE2/COE3 Beginning of Period (60,389.00) 0.00

Net Income Current Period (6,563,732.99) 0.00

------------------------------- -------------------------------

 Balance (6,624,121.99) 0.00

I 67A IMPUTED EXPENSE

5781 Beginning of Period 0.00 50,628.31

------------------------------- -------------------------------

 Balance 0.00 50,628.31

IN 18H NONREIMBUSABLE INVESTIGATIONS

Multiple Beginning of Period (2,944,303.39) 0.00

Net Income Current Period (3,042,223.43) 0.00

------------------------------- -------------------------------

 Balance (5,986,526.82) 0.00

IN 33A OTHER ACCUM NET INCOME OR LOSS 0.00 (8,337.13)

LR 33B GAIN ON DISPOSITION 0.00 70,150.40

MI 13C MATURED VAL CONT-NOT DEF(CR)

1218 Net Income (Loss) Current Period 8,608,468.27 0.00

------------------------------- -------------------------------

 Balance $ 8,608,468.27 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

5 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MI 33A OTHER ACCUMULATED NET INCOME OR LOSS -

2522 MUNICIPAL & INDUSTRIAL WATER

Beginning of Period $ 0.00 $ (138,627,076.86)

Beginning of Period - ARRA 0.00 (119,974.16)

Net Income (Loss) Current Period 3,703,932.84 9,405,711.26

Adjustment - Miscellaneous Projects 0.00 (1,109,857.04)

------------------------------- -------------------------------

 Balance 3,703,932.84 (130,451,196.80)

Distribution

0214 - Central Valley Project (284,635.43) (38,794,569.48)

0353 - American River Division (817,572.83) (16,234,732.32)

0416 - Trinity River Division (99,688.36) (2,563,267.57)

0725 - Sacramento River Division (84,851.04) (3,003,404.44)

0725 - Sacramento River Division - ARRA 0.00 (136.28)

0805 - San Luis Unit (714,954.92) (11,874,679.51)

0859 - Auburn-Folsom South 0.00 (238,891.79)

0863 - Delta Division (178,878.10) (19,494,104.04)

0863 - Delta Division - ARRA 0.00 (9,266.76)

0880 - Stanislaus Division (24,595.26) (392,024.76)

0921 - San Felipe Division 7,698,658.57 5,242,889.48

1741 - Shasta Division (784,653.66) (12,370,909.46)

1741 - Shasta Division - ARRA 0.00 (2,175.46)

1785 - Friant Division (305,557.18) (12,907,966.96)

1786 - Water & Power Operations (437,961.19) (7,574,960.15)

0787 - CVP-Improvement Act 0.00 (1,539,570.80)

1910 - CVP-Additions & Replacements (261,377.76) (8,801,822.16)

1910 - CVP-Additions & Replacements - ARRA 0.00 108,395.66

------------------------------- -------------------------------

 Balance 3,703,932.84 (130,451,196.80)

MI 33B MISC. NET INCOME OR LOSS -

2533 MUNICIPAL & INDUSTRIAL WATER

Beginning of Period 0.00 172,743.23

Net Income (Loss) Current Period 40,424.71 47,247.86

Adjustment - Miscellaneous Projects 0.00 708.40

------------------------------- -------------------------------

 Balance 40,424.71 220,699.49

MI 33I INTEREST ACCRUED ON INVESTMENT - M&I WATER

2072 Beginning of Period 0.00 443,240,331.13

Net Income (Loss) Current Period 0.00 1,497,467.44

------------------------------- -------------------------------

 Balance 0.00 444,737,798.57

MI 33M ACCUM INCOME FROM REPAY CONTR

2241 Beginning of Period 0.00 44,258,295.37

Net Income (Loss) Current Period 0.00 8,314,998.97

------------------------------- -------------------------------

 Balance 0.00 52,573,294.34

MI 52A OPERATING INCOME

Beginning of Period 112,073.88 0.00

Net Income (Loss) Current Period 11,489,419.38 0.00

------------------------------- -------------------------------

 Balance $ 11,601,493.26 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

6 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MI 61B OPERATION &MAINTENANCE EXPENSE

Multiple Beginning of Period $ (51,137.29) $ 0.00

Net Income (Loss) Current Period (1,265,055.97) 0.00

------------------------------- -------------------------------

 Balance (1,316,193.26) 0.00

MP 14C OTHER ADVANCES

1659 Beginning of Period (119,226.68) 0.00

------------------------------- -------------------------------

 Balance (119,226.68) 0.00

MP 171 PLANT IN SERVICE

Multiple Beginning of Period (91,482.50) 0.00

Net Income (Loss) Current Period (697,013.99) 0.00

Net Income (Loss) Current Period - ARRA (1,438.51) 0.00

------------------------------- -------------------------------

 Balance (789,935.00) 0.00

MP 17B (CWP) GENERAL CONSTRUCTION

Multiple Beginning of Period (279,845,141.45) 0.00

Net Income (Loss) Current Period (23,507.00) 0.00

------------------------------- -------------------------------

 Balance (279,868,648.45) 0.00

MP 17C (CWP) REHAB & BETTERMENT

3412 Beginning of Period (319,178.80) 0.00

------------------------------- -------------------------------

 Balance (319,178.80) 0.00

MP 17D (CWP) OPER&MAINT CONSTRUCTION

Multiple Beginning of Period (138,450,580.42) 0.00

Net Income (Loss) Current Period (20,688,446.22) 0.00

------------------------------- -------------------------------

 Balance (159,139,026.64) 0.00

MP 17G (CWP) NON-REIMBURSABLE

Multiple Beginning of Period (1,038,002.53) 0.00

Net Income (Loss) Current Period (2,098,906.60) 0.00

------------------------------- -------------------------------

 Balance (3,136,909.13) 0.00

MP 17K INTEREST DURING CONSTRUCTION

1080 Beginning of Period (863,050.68) 0.00

------------------------------- -------------------------------

 Balance (863,050.68) 0.00

MP 17M SERVICE FACILITIES

Multiple Net Income (Loss) Current Period (54,638.15) 0.00

------------------------------- -------------------------------

 Balance (54,638.15) 0.00

MP 17X CAPITALIZED MOVABLE EQUIPMENT

Multiple Net Income (Loss) Current Period (682,422.67) 0.00

------------------------------- -------------------------------

 Balance (682,422.67) 0.00

MP 17Y ACCUM DEPRECIATION EQUIPMENT

Multiple Net Income (Loss) Current Period 19,600.97 0.00

------------------------------- -------------------------------

 Balance $ 19,600.97 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

7 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MP 18C PROJECT INVESTIGATIONS

Multiple Beginning of Period $ (52,406,877.09) $ 0.00

Net Income (Loss) Current Period (1,719,122.97) 0.00

------------------------------- -------------------------------

 Balance (54,126,000.06) 0.00

MP 19H OTHER

Multiple Beginning of Period (806,135.41) 0.00

Net Income (Loss) Current Period (141,360.42) 0.00

------------------------------- -------------------------------

 Balance (947,495.83) 0.00

MP 19K MOTOR VEHICLE EXPENSE

2241 Net Income (Loss) Current Period (11,130.61) 0.00

------------------------------- -------------------------------

 Balance (11,130.61) 0.00

MP 19M STORES EXPENSE

Multiple Beginning of Period (80,393.79) 0.00

Net Income (Loss) Current Period 3,654.38 0.00

------------------------------- -------------------------------

 Balance (76,739.41) 0.00

MP 19P SERVICE FACILITIES & EQUIPMENT

2944 Beginning of Period (36,341.73) 0.00

Net Income (Loss) Current Period (3,059.16) 0.00

------------------------------- -------------------------------

 Balance (39,400.89) 0.00

MP 23F ADVANCE PAYMENTS MISCELLANEOUS

Multiple Net Income (Loss) Current Period 7,860,902.04 0.00

------------------------------- -------------------------------

 Balance 7,860,902.04 0.00

MP 32I CAPITAL INVESTMENTS

3210 Net Income (Loss) Current Period 60,607.18 0.00

------------------------------- -------------------------------

 Balance 60,607.18 0.00

MP 33A OTHER ACCUMULATED NET INCOME OR (LOSS)

Multiple Beginning of Period 0.00 10,888,402.08

Net Income (Loss) Current Period (125,322.55) (3,635,391.80)

Adjustment - Miscellaneous Projects 0.00 4,029,497.15

------------------------------- -------------------------------

 Balance (125,322.55) 11,282,507.43

MP 33B MISC. NET INCOME OR LOSS -

Multiple Beginning of Period 0.00 4,821,263.41

Net Income (Loss) Current Period 0.00 16,716.09

Adjustment - Miscellaneous Projects 0.00 (16,134.76)

------------------------------- -------------------------------

 Balance 0.00 4,821,844.74

MP 33F NET MISC INCOME PENDING DIST 0.00 233,201.20

MP 33H NET INCOME NOT CREDITABLE TO REPAYMENT OF

Multiple PROJECT CONSTRUCTION COSTS

Beginning of Period 0.00 (219,339.15)

Net Income (Loss) Current Period 0.00 49,365.30

------------------------------- -------------------------------

 Balance $ 0.00 $ (169,973.85)
0214-12 Schedule No. 12

September 30, 2014

8 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MP 33J RETAINED EARNINGS - WORKING CAPITAL FUND $ 0.00 $ 4,360.00

MP 33L DEPRECIATION

DEPN Beginning of Period 0.00 3,980,422.95

Net Income (Loss) Current Period 0.00 125,798.53

------------------------------- -------------------------------

 Balance 0.00 4,106,221.48

MP 33Q DEPRECIATION

1749 Beginning of Period 0.00 50,192.98

------------------------------- -------------------------------

 Balance 0.00 50,192.98

MP 33Y LITIGATION LIABILITY

LIAB Beginning of Period 0.00 (50,000,000.00)

Net Income (Loss) Current Period 0.00 59,850,050.00

------------------------------- -------------------------------

 Balance 0.00 9,850,050.00

MP 33Z EXPENDED APPROPRIATIONS/CONTRA REVENUE

Multiple Beginning of Period 0.00 73,944,776.07

Beginning of Period - ARRA 0.00 41,375,522.83

Net Income (Loss) Current Period 0.00 117,905,730.73

Net Income (Loss) Current Period - ARRA 0.00 (4,570,927.28)

Adjustment - Miscellaneous Projects 0.00 (6,819,684.41)

Adjustment - Miscellaneous Projects - ARRA 0.00 (6,182.06)

------------------------------- -------------------------------

 Balance 0.00 221,829,235.88

MP 34A CONTRIBUTIONS IN AID OF CONSTRUCTION

Multiple Beginning of Period 0.00 3,357,848.78

Adjustment - Miscellaneous Projects 0.00 1,097,525.23

------------------------------- -------------------------------

 Balance 0.00 4,455,374.01

MP 35A FUTURE FUNDING REQUIREMENTS

ACLV Beginning of Period 0.00 (3,168,325.00)

Net Income (Loss) Current Period 0.00 458,559.08

------------------------------- -------------------------------

 Balance 0.00 (2,709,765.92)

MP 35B BAD DEBT ALLOWANCE

679M Beginning of Period 0.00 73,718.55

Net Income (Loss) Current Period (6,205.82) (22,298.79)

------------------------------- -------------------------------

 Balance (6,205.82) 51,419.76

MP 35C WORKMENS COMPENSATION LIABILITY

WCMP Beginning of Period 0.00 (2,089,624.78)

Net Income (Loss) Current Period 0.00 2,089,624.78

------------------------------- -------------------------------

 Balance 0.00 0.00

MP 52A OPERATING INCOME

965R Net Income (Loss) Current Period 392,466.44 0.00

------------------------------- -------------------------------

 Balance $ 392,466.44 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

9 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MP 53A INTEREST REVENUE

4951 Beginning of Period $ 661,490.68 $ 0.00

------------------------------- -------------------------------

 Balance 661,490.68 0.00

MP 59G OTHER LEASES

4912 Beginning of Period 1,611.07 0.00

------------------------------- -------------------------------

 Balance 1,611.07 0.00

MP 59J NONUTILITY OPERATIONS

4932 Net Income (Loss) Current Period 10.69 0.00

------------------------------- -------------------------------

 Balance 10.69 0.00

MP 59K MISCELLANEOUS

4940/4942 Beginning of Period 3,896,345.16 0.00

Net Income (Loss) Current Period 8,985.60 0.00

------------------------------- -------------------------------

 Balance 3,905,330.76 0.00

MP 61A OPERATING EXPENSES

Multiple Beginning of Period (4,744.00) 0.00

------------------------------- -------------------------------

 Balance (4,744.00) 0.00

MP 61B OPERATION & MAINTENANCE EXPENSE

Multiple Beginning of Period (34,056.00) (3,277,255.04)

Net Income (Loss) Current Period (6,212,347.06) (475,101.70)

------------------------------- -------------------------------

 Balance (6,246,403.06) (3,752,356.74)

MP 61F OPERATION & MAINTENANCE EXPENSE

Multiple Beginning of Period 84,302,641.04 (22,284.89)

Net Income (Loss) Current Period 954,468.83 0.00

------------------------------- -------------------------------

 Balance 85,257,109.87 (22,284.89)

MP 61H UNUSED ANNUAL LEAVE

AUAL Beginning of Period (2,709,765.92) 7,089,727.39

------------------------------- -------------------------------

 Balance (2,709,765.92) 7,089,727.39

MP 61M MISCELLANEOUS

9371 Net Income (Loss) Current Period (155,038.50) 0.00

------------------------------- -------------------------------

 Balance (155,038.50) 0.00

MP 61N MULTIPURPOSE OPERATIONS

Multiple Beginning of Period (25,482,207.67) (10,000,000.00)

Net Income (Loss) Current Period (2,486,975.31) 0.00

------------------------------- -------------------------------

 Balance (27,969,182.98) (10,000,000.00)

MP 67A IMPUTED EXPENSE

578M Beginning of Period 0.00 396,473.05

Net Income (Loss) Current Period 0.00 21,812.08

------------------------------- -------------------------------

 Balance $ 0.00 $ 418,285.13
0214-12 Schedule No. 12

September 30, 2014

10 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MP 68A LITIGATION EXPENSE

8942 Beginning of Period $ (154,511.00) $ 0.00

Net Income (Loss) Current Period 153,282.26 0.00

------------------------------- -------------------------------

 Balance (1,228.74) 0.00

MP 69R BILLED BY REGIONAL OFFICE

965E Net Income (Loss) Current Period (48,467.88) 0.00

------------------------------- -------------------------------

 Balance (48,467.88) 0.00

MP 71A GAINS-DISPOSITION OF ASSETS

7110 Net Income (Loss) Current Period 990.00 0.00

------------------------------- -------------------------------

 Balance 990.00 0.00

OT 13P LOANS - POWER MARKETING ADMINISTRATION

PUEE/WAPA Beginning of Period 0.00 (348,548,743.31)

Net Income (Loss) Current Period 0.00 (20,991,663.00)

Adjustment - Miscellaneous Projects 0.00 1,228,928.00

------------------------------- -------------------------------

 Balance 0.00 (368,311,478.31)

OT 23F ADVANCE PAYMENTS MISCELLANEOUS

2550 Net Income (Loss) Current Period (13,786.79) 0.00

------------------------------- -------------------------------

 Balance (13,786.79) 0.00

OT 33A OTHER ACCUMULATED NET INCOME OR (LOSS)

Multiple Beginning of Period 0.00 (6,023,031.96)

------------------------------- -------------------------------

 Balance 0.00 (6,023,031.96)

OT 33B MISC NET INCOME OR LOSS

Multiple Beginning of Period 0.00 (26,048,328.57)

Beginning of Period - ARRA 0.00 (6,785.90)

Net Income (Loss) Current Period (52,365.17) (1,733,478.77)

Adjustment - Miscellaneous Projects 0.00 740.47

Adjustment - Miscellaneous Projects - ARRA 0.00 (38.40)

------------------------------- -------------------------------

 Balance (52,365.17) (27,787,891.17)

OT 33H NET INCOME NOT CREDITABLE TO REPAYMENT OF

2252/2257 PROJECT CONSTUCTION COSTS

Beginning of Period 0.00 120,948,938.71

Net Income (Loss) Current Period (72,831.76) 2,993,485.91

Adjustment - Miscellaneous Projects 0.00 67,066.02

------------------------------- -------------------------------

 Balance (72,831.76) 124,009,490.64

OT 33P ACCUMULATED INCOME - O&M DEFICITS 0.00 (1,092,819.17)

OT 33T ACCUM INCOME - INTEREST/PENALTY FUND

633A Beginning of Period 0.00 (58,416.47)

Beginning of Period - ARRA 0.00 (1,492.97)

Net Income (Loss) Current Period (761,675.51) (2,655.38)

Net Income (Loss) Current Period - ARRA 0.00 (71.85)

------------------------------- -------------------------------

 Balance $ (761,675.51) $ (62,636.67)
0214-12 Schedule No. 12

September 30, 2014

11 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

OT 33Y LITIGATION LIABILITY

LIAB Beginning of Period $ 0.00 $ (3,325,000.00)

------------------------------- -------------------------------

 Balance 0.00 (3,325,000.00)

OT 34A SLDMWA - RECEIPTS (Dry Year Purchase Program) 0.00 20,553.93

OT 35B BAD DEBT ALLOWANCE

ALLOW/BADD Beginning of Period (3,908,889.21) (102,337.41)

Net Income (Loss) Current Period (1,511,808.40) (3,904,867.98)

------------------------------- -------------------------------

 Balance (5,420,697.61) (4,007,205.39)

OT 61B OPERATION &MAINTENANCE EXPENSE

Multiple Net Income (Loss) Current Period (14,200.74) 0.00

------------------------------- -------------------------------

 Balance (14,200.74) 0.00

Beginning of Period - ARRA 3,251.68 0.00

Net Income (Loss) Current Period 171,502,822.26 0.00

------------------------------- -------------------------------

 Balance 171,506,073.94 0.00

OT 61R OPERATING EXPENSES-REIMBURS

8018 Beginning of Period (1,362,616.25) 0.00

Net Income (Loss) Current Period (7,139,944.26) 0.00

------------------------------- -------------------------------

 Balance (8,502,560.51) 0.00

OT 67A IMPUTED EXPENSE

578A/578M Beginning of Period 0.00 270,159,830.04

Net Income (Loss) Current Period 2,296,612.47 8,030,036.09

Adjustment - Miscellaneous Projects 0.00 3,871,997.00

------------------------------- -------------------------------

 Balance 2,296,612.47 282,061,863.13

OT 69B STEWARDSHIP-NON-FED PHYS PROP

965E Beginning of Period (11,657.02) 0.00

Net Income (Loss) Current Period (413,808.77) 0.00

------------------------------- -------------------------------

 Balance (425,465.79) 0.00

OT 69R BILLED BY REGIONAL OFFICE

Multiple Beginning of Period (2,589.00) 0.00

Net Income (Loss) Current Period (34,911.44) 0.00

------------------------------- -------------------------------

 Balance (37,500.44) 0.00

P 13P LOANS-POWER MARKETING ADMIN

(1,195,387,052.72)

Net Income (Loss) Current Period 0.00 35,836,307.00

Adjustment - Miscellaneous Projects 0.00 (21,204,123.03)

------------------------------- -------------------------------

 Balance 0.00 (1,180,754,868.75)

P 171 PLANT IN SERVICE

Multiple Net Income (Loss) Current Period 19,344.00 0.00

Adjustment - Miscellaneous Projects 0.00 0.00

------------------------------- -------------------------------

 Balance $ 19,344.00 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

12 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

P 17C (CWP) REHAB & BETTERMENT

Multiple Beginning of Period $ (13,005.94) $ 0.00

Net Income (Loss) Current Period 102,602.35 0.00

------------------------------- -------------------------------

 Balance 89,596.41 0.00

P 17D (CWP) OPER&MAINT CONSTRUCTION

Multiple Beginning of Period (44,784,993.35) 0.00

Net Income (Loss) Current Period (6,112,732.30) 0.00

------------------------------- -------------------------------

 Balance (50,897,725.65) 0.00

P 23D ADV PAY OPER & MAINT CHARGES

2533/2534 Beginning of Period 55,935,633.15 0.00

Net Income (Loss) Current Period 34,114,124.13 0.00

------------------------------- -------------------------------

 Balance 90,049,757.28 0.00

P 33A OTHER ACCUM NET INCOME OR LOSS

2251/2530 POWER

Beginning of Period 0.00 200,701,472.32

Beginning of Period - ARRA 0.00 (8,765,102.70)

Net Income (Loss) Current Period (12,601,395.34) (2,946,788.52)

Net Income (Loss) Current Period - ARRA 0.00 (3,315,187.19)

Adjustment - Miscellaneous Projects 0.00 301,366.47

------------------------------- -------------------------------

 Balance (12,601,395.34) 185,975,760.38

Distribution

0214 - Central Valley Project (473,915.51) 443,406,083.86

0353 - American River Division (3,280,837.67) (35,475,297.00)

0416 - Trinity River Division (1,031,446.86) (4,856,275.25)

0725 - Sacramento River Division (40,689.71) (33,846.84)

0725 - Sacramento River Division - ARRA 0.00 (16,324,846.12)

0805 - San Luis Unit (34,682.18) (848.10)

0859 - Auburn-Folsom South 0.00 (243,517.00)

0863 - Delta Division (64,007.43) (157,581.74)

0863 - Delta Division - ARRA 0.00 (19,285,392.56)

0880 - Stanislaus Division (91,920.14) (13,962,430.92)

0921 - San Felipe Division (1,285.70) (20,296.18)

1741 - Shasta Division (3,668,377.10) (50,174,168.01)

1741 - Shasta Division - ARRA 0.00 (6,983.23)

1785 - Friant Division (31,783.32) (1,476,309.32)

1786 - Water & Power Operations (3,136,269.23) (43,389,515.09)

0787 - CVP-Improvement Act 0.00 (4,393,421.63)

1910 - CVP-Additions & Replacements (746,180.49) (58,906,169.96)

1910 - CVP-Additions & Replacements - ARRA 0.00 (8,723,424.53)

------------------------------- -------------------------------

 Balance (12,601,395.34) 185,975,760.38

P 33B MISCELLANEOUS NET INCOME OR LOSS - POWER

2531 Beginning of Period 0.00 446,395.82

Net Income (Loss) Current Period 49,486.60 47,439.24

Adjustment - Miscellaneous Projects 0.00 867.20

------------------------------- -------------------------------

 Balance 49,486.60 494,702.26

P 33H NET INCOME NOT CREDITABLE TO PROJECT COST $ 0.00 $ (18,044.00)
0214-12 Schedule No. 12

September 30, 2014

13 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

P 33I INTEREST ACCRUED ON INVESTMENT - POWER

2071 Beginning of Period $ 0.00 $ 181,568,804.67

Net Income (Loss) Current Period 0.00 (4,658,389.00)

Adjustment - Miscellaneous Projects 0.00 (3,871,997.00)

------------------------------- -------------------------------

 Balance 0.00 173,038,418.67

P 52A OPERATING INCOME

Multiple Beginning of Period 65,949.00 0.00

Net Income (Loss) Current Period 0.00 0.00

------------------------------- -------------------------------

 Balance 65,949.00 0.00

P 61B OPERATION &MAINTENANCE EXPENSE

Multiple Beginning of Period (1,600,003.48) 0.00

Net Income (Loss) Current Period (32,577,703.94) 0.00

------------------------------- -------------------------------

 Balance (34,177,707.42) 0.00

RF 171 PLANT IN SERVICE

Multiple Net Income (Loss) Current Period (1,272,603.15) 0.00

------------------------------- -------------------------------

 Balance (1,272,603.15) 0.00

RF 17B (CWP) GENERAL CONSTRUCTION

Multiple Beginning of Period (1,229,546.90) 0.00

Net Income (Loss) Current Period 31,962.22 0.00

------------------------------- -------------------------------

 Balance (1,197,584.68) 0.00

RF 17D (CWP) OPER&MAINT CONSTRUCTION

2822 Net Income (Loss) Current Period (283,328.93) 0.00

------------------------------- -------------------------------

 Balance (283,328.93) 0.00

RF 18C PROJECT INVESTIGATIONS

2025/2027/2065 Beginning of Period (35,471,917.21) 0.00

Net Income (Loss) Current Period (11,533,700.45) 0.00

------------------------------- -------------------------------

 Balance (47,005,617.66) 0.00

RF 23F ADVANCE PAYMENTS MISCELLANEOUS

851F Net Income (Loss) Current Period 325,711.40 0.00

------------------------------- -------------------------------

 Balance 325,711.40 0.00

RF 33B RESTORATION FUND ACTIVITIES

2176/2177 Beginning of Period 0.00 (438,935,514.73)

Net Income (Loss) Current Period (232,366.42) (20,463,823.92)

Adjustment - Miscellaneous Projects 0.00 5,784,684.76

------------------------------- -------------------------------

 Balance (232,366.42) (453,614,653.89)

RF 33H RESTORATION FUND INCOME

2258 Beginning of Period 0.00 882,912,390.96

Beginning Balance Adjustment 0.00 (42,406.38)

Net Income (Loss) Current Period 33,536,196.47 41,883,565.97

Adjustment - Miscellaneous Projects 0.00 504,596.94

------------------------------- -------------------------------

 Balance $ 33,536,196.47 $ 925,258,147.49
0214-12 Schedule No. 12

September 30, 2014

14 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

RF 34A CONTRIBUTIONS IN AID OF CONSTRUCTION

222C Beginning of Period $ 0.00 $ 77,074,950.30

Net Income (Loss) Current Period 0.00 170,794.93

Adjustment - Miscellaneous Projects 0.00 2,820.31

------------------------------- -------------------------------

 Balance 0.00 77,248,565.54

RF 59A OTHER INCOME 13,469,760.90 (38,171,402.96)

RF 61A OPERATING EXPENSES

Multiple Beginning of Period (10,295,856.95) 0.00

Net Income (Loss) Current Period (10,608,532.50) 0.00

------------------------------- -------------------------------

 Balance (20,904,389.45) 0.00

RF 61F NONREIMBURSABLE EXPENSES

Multiple Restoration Fund (10,632,387.04) 32,873,033.07

RF 61M MISCELLANEOUS

Multiple Beginning of Period (8,500,214.97) 0.00

Net Income (Loss) Current Period (16,902,674.95) 0.00

------------------------------- -------------------------------

 Balance (25,402,889.92) 0.00

RF 69B STEWARDSHIP-NON-FED PHYS PROP

Multiple Beginning of Period (16,994.30) 0.00

------------------------------- -------------------------------

 Balance (16,994.30) 0.00

------------------------------- -------------------------------

CUMULATIVE RESULTS OF OPERATIONS (497,870,703.39) (438,868,664.10)

---------------------------- ----------------------------

OT 61M MISCELLANEOUS 2/

0000/WARR Beginning of Period 1,128,407,158.31 0.00

WAPA Beginning of Period 943,967,043.93 0.00

---------------------------- ----------------------------

TOTAL CUMULATIVE RESULTS OF OPERATIONS $ 1,574,503,498.85 $ (438,868,664.10)

================= =================
0214-12 Schedule No. 12

September 30, 2014

15 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

331C 3310.C0000 CAPITALIZED ASSETS

MP 33K NONREIMBURSABLE EXPENSES $ 0.00 $ (358,360.41)

FW 171 PLANT IN SERVICE 19,612,077.46 0.00

FW 177 PLANT - NONREIMBURSABLE 861,907.62 0.00

FW 17A SETTLMNT LAND PURC/RESALE ACCT 313,444.61 0.00

FW 17B (CWP) GENERAL CONSTRUCTION 9,047,741.49 0.00

FW 17D (CWP) OPER&MAINT CONSTRUCTION 2,244,243.09 0.00

FW 17G (CWP) NON-REIMBURSABLE 1,498,337.39 0.00

FW 17M SERVICE FACILITIES 1,646,291.55 0.00

FW 32C NAT COST/PROPERTY TRANSFER - OTHER GOVT 0.00 (2,002,252.79)

FW 61F NONREIMBURSABLE EXPENSES - FY ACTIVITY 0.00 1,568,114.86

I 171 PLANT IN SERVICE 81,528,907.55 0.00

I 177 PLANT - NONREIMBURSABLE 3,156,690.12 0.00

I 17B (CWP) GENERAL CONSTRUCTION 52,650,107.17 0.00

I 17M SERVICE FACILITIES 95,498.55 0.00

I 32C NAT COST/PROP TRAN OTHER GOVT 0.00 (11,278,183.56)

I 32D TRANS OF REPAYMENT ASSUMED 0.00 18,129,190.00

I 32P FROM OTHER GOVERNMENT AGENCY 0.00 (18,129,190.00)

I 34A CONTRIBUTIONS IN AID OF CONTRUCTION 0.00 255,596,619.59

I 34B MISCELLANEOUS CONTRIBUTIONS 0.00 269,959.00

MI 171 PLANT IN SERVICE 2,391,987.39 0.00

MI 31C INTEREST DURING CONSTRUCTION 0.00 79,703,047.22

MI 32C NAT COST/PROPERTY TRANSFER - OTHER GOVT 0.00 (3,642,712.88)

MP 171 PLANT IN SERVICE 1,061,223,301.87 0.00

MP 177 PLANT - NONREIMBURSABLE 15,130,917.54 0.00

MP 17A SETTLMNT LAND PURC/RESALE ACCT 1,217,144.91 0.00

MP 17B (CWP) GENERAL CONSTRUCTION 217,235,357.76 0.00

MP 17C (CWP) REHAB & BETTERMENT 319,178.80 0.00

MP 17D (CWP) OPER&MAINT CONSTRUCTION 158,159,659.14 0.00

MP 17G (CWP) NON-REIMBURSABLE 3,136,909.13 0.00

MP 17M SERVICE FACILITIES $ 20,237,755.10 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

16 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

MP 17K INTEREST DURING CONSTRUCTION $ 65,697,454.48 $ 0.00

MP 17P DEPRECIATION - OTHER STRUCTURES 0.00 2,019,705.15

MP 17X CAPITALIZED MOVABLE EQUIPMENT 1,682,831.89 0.00

MP 17Y ACCUM DEPRECIATION EQUIPMENT 1,391,015.98 0.00

MP 18C PROJECT INVESTIGATIONS 53,224,957.89 0.00

MP 18K AMORTIZATION OF ADP SOFTWARE 0.01 0.00

MP 19H OTHER 1,285.51 0.00

MP 31E INTEREST DUE FROM TREASURY 0.00 (208,876.54)

MP 32A NAT COST TRANSFER FROM BUREAU PROJECT 0.00 40,590,268.83

MP 32C NAT COST/PROPERTY TRANSFER OTHER GOVT 0.00 532,217,779.39

MP 32E CLAIM SETTLEMENTS - NONPROFIT J FUND 0.00 902,963.93

MP 32F NAT COST TRANSFER TO BUREAU PROJECT 0.00 (38,868,182.93)

MP 32H NAT COST/PROPERTY TRANSFER OTHER WAPA 0.00 (15,302,657.66)

MP 32I CAPITAL INVESTMENTS (137,606.83) 3,419,545,793.09

MP 32J NAT COST/PROP TRANSFER OTHER GOVT 0.00 (58,170,796.98)

MP 32K NAT COST/PROPERTY TRANSFER - NONFEDERAL 0.00 17,931,712.69

MP 33C NET POWER INCOME PENDING DISTRIBUTION 0.00 (1,056,241.24)

MP 33Q DEPRECIATION 0.00 (869,447,485.94)

MP 33Z EXPENDED APPROPRIATIONS/CONTRA REVENUE 0.00 (23,642,467.78)

MP 34B MISCELLANEOUS CONTRIBUTIONS 0.00 25,000.00

MP 61F OPERATION & MAINTENANCE EXPENSE (209,435.86) 0.00

MP 61N MULTIPURPOSE OPERATIONS 59,827.98 0.00

OT 31C INTEREST DURING CONSTRUCTION 0.00 4,505,187.99

OT 32J NAT COST/PROP TRAN OTHER GOVT 0.00 (9,640,673.46)

OT 33B MISC NET INCOME OR LOSS 0.00 100,389,518.46

OT 33I INTEREST ON FEDERAL INVESTMENT 0.00 127,392.55

OT 33Q DEPRECIATION - CAPITALIZED 0.00 (1,259,134,403.56)

OT 33T ACCUM INCOME - INTEREST/PENALTY FUND (10,808.58) 0.00

OT 61M MISCELLANEOUS (36,171,299.45) 0.00

P 171 PLANT IN SERVICE $ 79,422,921.69 $ 0.00
0214-12 Schedule No. 12

September 30, 2014

17 of 17

PROJECT

SGL TYP/CAT DESCRIPTION FISCAL YEAR FISCAL YEAR

2014 2013

P 17C (CWP) REHAB & BETTERMENT $ 197,223.78 $ 0.00

P 17D (CWP) OPER&MAINT CONSTRUCTION 49,582,182.89 0.00

P 17M SERVICE FACILITIES 221,656.91 0.00

P 23D ADV PAY OPER & MAINT CHARGES 64,924.20 0.00

P 31C INTEREST DURING CONSTRUCTION 0.00 39,945,679.63

P 32B NAT WAPA REVENUES 0.00 3,016,679.87

P 32C INTEREST DURING CONSTRUCTION 0.00 (10,837,989.96)

P 32H NAT WAPA REVENUES 0.00 12,202,429.08

P 33A OTHER ACCUM NET INCOME OR LOSS 0.00 3,673,814.86

P 33Q DEPRECIATION - CAPITALIZED 0.00 (156,060,457.60)

P 61B OPERATION &MAINTENANCE EXPENSE 53,835.00 0.00

R 171 PLANT IN SERVICE 2,174,443.31 0.00

R 17M SERVICE FACILITIES 360,533.15 0.00

R 32C AUTOCLOSE CLOSING 0.00 (362,962.48)

R 61F NONREIM EXPENSES-FY ACTIVITY 5,002.24 0.00

RF 171 PLANT IN SERVICE 183,253,457.53 0.00

RF 177 PLANT - NONREIMBURSABLE 21,214,471.30 0.00

RF 17B (CWP) GENERAL CONSTRUCTION 1,137,669.67 0.00

RF 17D (CWP) OPER&MAINT CONSTRUCTION 283,328.93 0.00

RF 32C NAT COST/PROP TRANSFER OTHER GOVT 0.00 (16,381,853.60)

------------------------------- -------------------------------

TOTAL CAPITALIZED ASSETS $ 2,075,207,331.86 $ 2,037,835,106.82

------------------------------- -------------------------------

TOTAL CUMULATIVE RESULTS OF OPERATIONS

AND CAPITALIZED ASSETS 2/ $ 3,649,710,830.71 $ 1,598,966,442.72

================= =================

1/ CONVERSION TO FINANCIAL AND BUSINESS MANAGEMENT SYSTEM (FBMS) RESULTED IN REALLOCATION OF EQUITY IN 2014. 

2/ In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new accounting system, As a result of conversion Federal 

Inter Agency records were changed. Conversion entry impacting cash and equity is being researched as part of the Bureau’s conversion cleanup 

process.
0214-14 Schedule No. 14

September 30,2014

1 of 2

TITLE SUMMARY OF REVENUE AND PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

FBMS TYP/CAT DESCRIPTION 2014 2013

5200/5900

P 52A OPERATING INCOME $ 34,136,107.13 $ 38,541,546.08

 Total Revenues 34,136,107.13 38,541,546.08

6100/6400 OPERATING/PROGRAM EXPENSE - FUNDED

P 61B OPERATION & MAINTENANCE EXPENSE

 Hydraulic Power Generation 1/ 28,995,938.53 35,110,810.30

 Transmission Expense 378,479.39 262,523.38

 Storage 1/ 6,435,622.98 0.00

 Carriage System 87,610.99 612,004.61

 Water Marketing 9,228,550.27 8,378,874.22

 Miscellaneous Expense (695.00) 15,514.97

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE-POWER

 Miscellaneous Expense 470,620.67 0.00

 Total Operating/Program Expense - Funded 45,596,127.83 44,379,727.48

6330 OTHER INTEREST EXPENSE

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE-POWER

 Miscellaneous Expense 11.70 806.14

6610 COST CAPITALIZATION OFFSET

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE-POWER

 Miscellaneous Expense (92,646.09) 0.00

6730 IMPUTED COSTS

P 63A Interest on Investment 2/ 1,366,691.00 8,530,386.00

P 61B Water Marketing 0.00 18,104.73

 Total Imputed Costs 1,366,691.00 8,548,490.73

6790 OTHER EXPENSES

P 61B Operation & Maintenance Expense 0.00 7,361.45

 Total Operating & Program Expense (Schedule 16) 46,870,184.44 52,936,385.80

6710 DEPRECIATION

P 171 Plant in service 3/ 3,176,896.72 0.00

P 17M Service Facilities 13,855.94 0.00

P 61B Operation & Maintenance Expense 983.29 0.00

P 17P/17 Provision for Depreciation/Replacement 0.00 7,256,425.25

 Total Expenses 50,061,920.39 60,192,811.05

 NET INCOME (LOSS) $ (15,925,813.26) (21,651,264.97)
0214-14 Schedule No. 14

September 30,2014

2 of 2

TITLE SUMMARY OF REVENUE AND PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

FBMS TYP/CAT DESCRIPTION 2014 2013

Transferred To Schedule 12: 4/

3310 P 33A OTHER ACCUMULATED NET INCOME OR LOSS-POW $ 0.00 $ 5,953,363.25

P 33K NONREIMBURSABLE EXPENSES 0.00 (1,783.67)

P 33I INTEREST ACCRUED ON INVESTMENT - POWER 0.00 8,530,386.00

OT 33H NET INCOME NOT CREDIT TO PROJECT COST 0.00 (87,932.00)

OT 33T ACCUM INCOME - INTEREST/PENALTY FUND 0.00 806.14

3310 P 33Q POWER DEPRECIATION - CAPITALIZED 0.00 10,429,343.38

OT 33Q POWER DEPRECIATION - CAPITALIZED 0.00 (3,172,918.13)

$ 0.00 $ 21,651,264.97

Note 1: In 2013, storage cost of $6,678,373.67 was reported as part of Hydraulic Power Generation.

Note 2: In 2013, IOI was posted twice hence it was corrected in 2014. In 2013 last quarter Bureau should 

have recorded the true up ($11,652) but $3,871,997 was recorded. In 2014, $3,860,345 was 

reversed which was posted incorrectly.

Note 3: In 2014, Power portion of MP Facilities depreciation cost of $2,788,863.52 was not posted due to 

conversion. It will be posted in 2015

Note 4: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new 

accounting system, Financial and Business Management System (FBMS). Please note with this 

transition to FBMS some of the SGLs and Project Category used in FFS have been changed.
0214-15 Schedule No. 15

September 30, 2014

1 of 2

TITLE REVENUE FROM SERVICES PROVIDED - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

FBMS TYP/CAT DESCRIPTION 2014 2013

REVENUE FROM SERVICES PROVIDED

MISCELLANEOUS PROJECTS (0214)

5200/5900 P 52A OPERATING INCOME

4500 POWER

5192000 MISCELLANEOUS INCOME - OTHER $ 0.00 $ 26.25

5990000 POWER REVENUE FROM DOE - WESTERN 3/ 0.00 31,406,048.00

5200/5900 4953 MISC INCOME NO CREDIT

1000000 FERC-HEADWATER RECEIPTS 4/ 21,983.00 87,932.00

5750 P 52A EXPENDITURE FINANCING SOURCE TRANSFER-IN

OPERATING INCOME

4500 POWER 3/ 0.00 $ (31,406,048.00)

TOTAL MISC. PROJECTS (0214) $ 21,983.00 87,958.25

5200 P 23D OPERATING INCOME

AMERICAN RIVER DIVISION (0353)

4600 POWER O&M CUSTOMER FUNDING $ 0.00 11,313,750.41

2533 POWER O&M ADV 6,742,931.89 0.00

TRINITY RIVER DIVISION (0416)

4600 POWER O&M CUSTOMER FUNDING 0.00 11,453,032.38

2533 POWER O&M ADV 7,974,417.07 $ 0.00

STANISLAUS DIVISION CVP (0880)

4600 POWER O&M CUSTOMER FUNDING 0.00 $ 1,720,064.11

2534 POWER O&M ADV 1,853,799.85 0.00

SHASTA DIVISION (1741)

4600 POWER O&M CUSTOMER FUNDING 0.00 7,941,216.94

2533 POWER O&M ADV 9,438,423.38 0.00

WATER & POWER OPERATIONS (1786)

4600 POWER O&M CUSTOMER FUNDING 0.00 $ 6,024,321.71

2533 POWER O&M ADV 8,104,289.90 0.00

CVP REPLACEMENTS & ADDITIONS (1910)

4600 POWER O&M CUSTOMER FUNDING 0.00 1,202.28

2533 POWER O&M ADV 262.04 $ 0.00

TOTAL REVENUE FROM SERVICES PROVIDED -- POWER

$ 34,136,107.13 $ 38,541,546.08
0214-15 Schedule No. 15

September 30, 2014

2 of 2

TITLE REVENUE FROM SERVICES PROVIDED - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

FBMS TYP/CAT DESCRIPTION 2014 2013

Note 1: 

Total Customer Funding Contributions

FY 01 $1,419,000

FY 02 $3,007,750

FY 03 $9,986,835

FY 04 $21,853,141

FY 05 $15,210,680

FY 06 $25,106,340

FY 07 $26,833,663

FY 08 $23,177,000

FY 09 $30,544,000

FY 10 $31,161,000

FY 11 $34,261,000

FY 12 $34,267,850

FY 13 $36,921,200

FY 14 $38,017,400 

Note 2: 

In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new

accounting system, Financial and Business Management System (FBMS). Please note with this 

transition to FBMS some of the SGLs, Project TYP/CAT used in FFS have changed. 

Note 3: 

The FY2014 estimated annual non-appropriated transfer revenue is $23,949,663 and the FY2013 true-up

annual non-appropriated transfer revenue is ($5,070,695). FY2014 power revenue in the amount of 

$18,878,968 from Department of Energy (DOE)-Western was not recorded as a result of Treasury

implementation of the Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS)

in FY2014. GTAS only allows one agency to report activity for an account symbol and current business

processes have both agencies using account symbols 14_5000.27 & 14_5000.28. 

Note 4: 

A debit amount $65,949.00 was posted during the conversion to FBMS on 10/1/2013. This transaction

will be corrected. 
0214-16 Schedule No. 16

September 30,2014

1 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0214- MISCELLANEOUS PROJECTS

P 63A INTEREST ON INVESTMENT - POWER

6730 IMPUTED COSTS

4560 INTEREST ON INVESTMENT

0000000 Int on Investment-Pwr 3/ $ 1,366,691.00 $ 8,530,386.00

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT 

5730000 Wtr Mktg/Joint Exp-Pwr 2,773,562.54 2,283,847.66

573B JOINT EXPENSE-DEBIT

5730000 Wtr Mktg/Joint Exp-Pwr 5,667.31 0.00

6730 IMPUTED COSTS

5731 JOINT EXPENSE-DEBIT 

5730000 Wtr Mktg/Joint Exp-Pwr 0.00 11,476.52

6330 OTHER INTEREST EXPENSE

5731 JOINT EXPENSE-DEBIT 

5730000 Wtr Mktg/Joint Exp-Pwr 0.19 0.00

 Total - Water Marketing $ 2,779,230.04 $ 2,295,324.18

 TOTAL 0214 - MISCELLANEOUS PROJECTS $ 4,145,921.04 $ 10,825,710.18

0353 - AMERICAN RIVER DIVISION

HYDRAULIC POWER GENERATION

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3303 FOLSOM POWER PLANT

53900DC Distributing Costs/Folsom $ 1,129,133.07 $ 773,037.48

5390000 Misc. Hydraulic Power Generation Expense 442,776.27 638,539.41

1,571,909.34 1,411,576.89

6330 OTHER INTEREST EXPENSE

53900DC Distributing Costs/Folsom 0.30

5390000 Misc. Hydraulic Power Generation Expense 3.46

 Total - Operation $ 1,571,913.10 $ 1,411,576.89

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3303 FOLSOM POWER PLANT

5410000 Supervision & Engineering $ 17,138.33 $ 7,531.21

5420000 Structures 2,258,056.28 (3,655.25)

5420TSC Structures - TSC 30,439.88

5440000 Electric Plant 183,470.07 1,182,067.33

5445500 Folsom PP U2 Overhaul 2,238,349.42 2,399,799.55

5446000 Folsom/Nimbus Batteries 0.00 7,588.63

5450000 Misc Hydra Plant 34,160.51 45,159.47

$ 4,761,614.49 $ 3,638,490.94

6330 OTHER INTEREST EXPENSE

5410000 Supervision & Engineering 8.40 0.00

5445500 Folsom PP U2 Overhaul 1,114.92 0.00

 Total - Maintenance $ 4,762,737.81 $ 3,638,490.94

TOTAL - FOLSOM POWERPLANT $ 6,334,650.91 $ 5,050,067.83
0214-16 Schedule No. 16

September 30,2014

2 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3304 NIMBUS POWER PLANT

53900DC Distributing Costs/Folsom $ 673,454.07 $ 460,409.04

5390000 Misc. Hydraulic Power Generation Expense 5,705.56 85,195.50

679,159.63 545,604.54

6330 OTHER INTEREST EXPENSE

53900DC Distributing Costs/Folsom 0.18 0.00

 Total - Operation $ 679,159.81 $ 545,604.54

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3304 NIMBUS POWER PLANT

5410000 Supervision & Engineering $ 16,859.75 $ 302.31

5420000 Structures 0.00 1,159.63

54250DC Distributing Costs/Folsom 2,940.51 2,442.82

5440000 Electric Plant 9,709.31 421,394.53

5450000 Misc Hydra Plant 1,167,034.56 90,957.78

6330 OTHER INTEREST EXPENSE

5450000 Misc Hydra Plant 42.20 0.00

 Total - Maintenance $ 1,196,586.33 $ 516,257.07

TOTAL - NIMBUS POWERPLANT $ 1,875,746.14 $ 1,061,861.61

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Storage/Joint Exp - Pwr $ 1,261,227.99 $ 1,037,884.11

6330 OTHER INTEREST EXPENSE

5230000 Storage/Joint Exp - Pwr 6.06 0.00

Total Joint Expense - Storage $ 1,261,234.05 $ 1,037,884.11

TOTAL HYDRAULIC POWER GENERATION $ 9,471,631.10 $ 7,149,813.55

TRANSMISSION EXPENSES

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3324 FOLSOM SWITCHYARD

5610000 Load Dispatching $ 14,227.96 $ 2,278.06

5620000 Station Expense 4,895.45 6,730.31

56200DC Distributing Charges 57,014.72 39,694.42

6330 OTHER INTEREST EXPENSE

56200DC Distributing Charges 0.02 0.00

 Total - Operation $ 76,138.15 $ 48,702.79

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3324 FOLSOM SWITCHYARD

5700000 Station Equipment $ 104,363.02 $ 51,064.27

 Total - Maintenance $ 104,363.02 $ 51,064.27

TOTAL - FOLSOM SWITCHYARD $ 180,501.17 $ 99,767.06
0214-16 Schedule No. 16

September 30,2014

3 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3325 NIMBUS SWITCHYARD

56200DC Distribution Charges $ 17,501.37 $ 11,537.28

 Total - Operation $ 17,501.37 $ 11,537.28

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3325 NIMBUS SWITCHYARD

5700000 Station Equipment $ 59,931.58 $ 47,193.06

 Total - Maintenance $ 59,931.58 $ 47,193.06

TOTAL - NIMBUS SWITCHYARD $ 77,432.95 $ 58,730.34

TOTAL TRANSMISSION EXPENSES $ 257,934.12 $ 158,497.40

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Wtr Mktg/Joint Exp-Pwr $ 2,019,285.86 $ 1,117,637.94

6330 OTHER INTEREST EXPENSE

5730000 Wtr Mktg/Joint Exp-Pwr 317.76 0.00

 Total - Water Marketing $ 2,019,603.62 $ 1,117,637.94

OTHER OPERATING/PROGRAM EXPENSE

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE

6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3185 FOLSOM PP REWIND/RUNNER REPLACEMENT - UNIT 1-3

0019400 Distr Cost-Construction Supervision 5/ $ 92,395.22 $ 0.00

6330 OTHER INTEREST EXPENSE

3185 FOLSOM PP REWIND/RUNNER REPLACEMENT - UNIT 1-3

0019400 Distr Cost-Construction Supervision 5/ 11.70 0.00

6610 COST CAPITALIZATION OFFSET

3185 FOLSOM PP REWIND/RUNNER REPLACEMENT - UNIT 1-3 (92,646.09) 0.00

0019400 Distr Cost-Construction Supervision 5/

TOTAL 0353 - AMERICAN RIVER DIVISION $ 11,748,929.67 $ 8,425,948.89

0416 - TRINITY RIVER DIVISION

HYDRAULIC POWER GENERATION

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3305 TRINITY POWER PLANT

5390000 Misc. Hydraulic Power Generation Expense $ 330,508.54 $ 315,714.76

330,508.54 315,714.76

6330 OTHER INTEREST EXPENSE

5390000 Misc Hydra Power Generation expense 4.24 0.00

 Total - Operation $ 330,512.78 $ 315,714.76
0214-16 Schedule No. 16

September 30,2014

4 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3305 TRINITY POWER PLANT

5381000 Trinity Digital Governor $ 0.00 $ 9,054.89

5410000 Supervision & Engineering 0.00 183.89

5420000 Structures 301,878.87 82,102.85

5440000 Electric Plant 654,478.45 623,469.52

5440TSC Electric Plant - TSC 26,854.17

5450000 Misc Hydra Plant 301,019.14 230,436.83

5620000 Station Expense 6,081.35 4,340.24

$ 1,290,311.98 $ 949,588.22

6330 OTHER INTEREST EXPENSE

5450000 Misc Hydra Plant 4.24 0.00

 Total - Maintenance 1,290,316.22 949,588.22

TOTAL - TRINITY POWERPLANT $ 1,620,829.00 $ 1,265,302.98

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3306 LEWISTON POWER PLANT

5390000 Misc. Hydraulic Power Generation Expense $ 161,416.00 $ 149,970.52

161,416.00 149,970.52

6330 OTHER INTEREST EXPENSE

5390000 Misc Hydra Power Generation expense 2.16 0.00

 Total - Operation $ 161,418.16 $ 149,970.52

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3306 LEWISTON POWER PLANT

5410000 Supervision & Engineering $ 0.00 $ 185.68

5420000 Structures 18,109.28 12,661.01

5410100 E&RC - Lewiston PwrP 0.00 333.89

5440000 Electric Plant 95,545.48 37,380.22

5450000 Misc Hydra Plant 111,103.08 90,464.54

224,757.84 141,025.34

6330 OTHER INTEREST EXPENSE

5440000 Electric Plant 12.80 0.00

5450000 Misc Hydra Plant 2.16 0.00

 Total - Maintenance $ 224,772.80 $ 141,025.34

TOTAL - LEWISTON POWERPLANT $ 386,190.96 $ 290,995.86

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3307 JUDGE FRANCIS CARR POWERHOUSE

5390000 Misc. Hydraulic Power Generation Expense $ 358,381.30 $ 337,595.77

358,381.30 337,595.77

6330 OTHER INTEREST EXPENSE

5390000 Misc. Hydraulic Power Generation Expense 4.57 0.00

 Total - Operation $ 358,385.87 $ 337,595.77
0214-16 Schedule No. 16

September 30,2014

5 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3307 JUDGE FRANCIS CARR POWERHOUSE

5381000 JF Carr Digital Governor $ 360.00 $ 9,146.95

5420000 Structures 310,148.45 243,838.48

5440000 Electric Plant 939,723.79 268,087.43

5450000 Misc Hydra Plant 283,729.43 210,701.78

5450TSC Misc Hydra Plant - TSC 5,646.75

5620000 Station Expense 5,780.92 10,296.38

$ 1,545,389.34 $ 742,071.02

6330 OTHER INTEREST EXPENSE

5420000 Structures 9.97 0.00

5450000 Misc Hydra Plant 4.57 0.00

 Total - Maintenance $ 1,545,403.88 $ 742,071.02

TOTAL - JUDGE FRANCIS CARR POWERHOUSE $ 1,903,789.75 $ 1,079,666.79

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3308 SPRING CREEK POWER PLANT

5390000 Misc. Hydraulic Power Generation Expense $ 350,508.61 $ 334,263.61

350,508.61 334,263.61

6330 OTHER INTEREST EXPENSE

5390000 Misc. Hydraulic Power Generation Expense 4.41 0.00

 Total - Operation $ 350,513.02 $ 334,263.61

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3308 SPRING CREEK POWER PLANT

5381000 Spring Creek Digital Governor $ 0.00 $ 12,422.18

5420000 Structures 178,179.63 121,523.65

5440000 Electric Plant 229,973.27 220,128.37

5440TSC Miscellaneous Hydraulic Plant - TSC 26,900.03 0.00

5450000 Miscellaneous Hydraulic Plant 333,904.49 294,604.11

$ 768,957.42 $ 648,678.31

6330 OTHER INTEREST EXPENSE

5420000 Structures 0.21 0.00

5450000 Misc Hydra Plant 4.41 0.00

 Total - Maintenance $ 768,962.04 $ 648,678.31

TOTAL - SPRING CREEK POWERPLANT $ 1,119,475.06 $ 982,941.92

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3309 LEWISTON DIVERSION DAM

5390000 Miscellaneous Hydra Power Gen Expense $ 164,348.28 $ 141,239.31

164,348.28 141,239.31

6330 OTHER INTEREST EXPENSE

5390000 Misc Hydra Power Generation expense 2.16 0.00

 Total - Operations $ 164,350.44 $ 141,239.31
0214-16 Schedule No. 16

September 30,2014

6 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3309 LEWISTON DIVERSION DAM

5430000 Reservoirs, Dams, & Waterways 85,084.77 38,696.66

5450000 Miscellaneous Hydraulic Plant 112,661.05 83,510.15

5450TSC Miscellaneous Hydraulic Plant - TSC 7,582.75

$ 205,328.57 $ 122,206.81

6330 OTHER INTEREST EXPENSE

5450000 Misc Hydra Plant 2.16 0.00

 Total - Maintenance $ 205,330.73 $ 122,206.81

TOTAL - LEWISTON DIVERSION DAM $ 369,681.17 $ 263,446.12

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage $ 1,008,640.52 $ 766,137.98

6330 OTHER INTEREST EXPENSE

5230000 Joint Expense - Storage 8.80 0.00

 Total - Storage $ 1,008,649.32 $ 766,137.98

TOTAL HYDRAULIC POWER GENERATION $ 6,408,615.26 $ 4,648,491.65

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing 22,797.54 5,715.33

 Total - Water Marketing $ 22,797.54 $ 5,715.33

OTHER INTEREST EXPENSE

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE-POWER

6330 3313 OTHER INTEREST EXPENSE

1990000 Misc Installed Equipment 0.00 806.14

TOTAL 0416 - TRINITY RIVER DIVISION $ 6,431,412.80 $ 4,655,013.12

0725 - SACRAMENTO RIVER DIVISION

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage 37,330.33 29,331.20

523ARRA Joint Expense - Storage ARRA 0.00 848.10

6330 OTHER INTEREST EXPENSE

5230000 Joint Expense - Storage 0.14 0.00

 Total - Storage $ 37,330.47 $ 30,179.30

CARRIAGE SYSTEM

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5431 JOINT EXPENSE-DEBIT

5430000 Joint Expense - Carriage 2,389.74 4,672.68

 Total - Carriage $ 2,389.74 $ 4,672.68
0214-16 Schedule No. 16

September 30,2014

7 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

WATER MARKETING

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing $ 969.50 $ 1,372.81

 Total - Water Marketing $ 969.50 $ 1,372.81

TOTAL 0725 - SACRAMENTO RIVER DIVISION $ 40,689.71 $ 36,224.79

0805 - SAN LUIS UNIT

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage 16,168.85 41,934.98

 Total - Storage $ 16,168.85 $ 41,934.98

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing 18,513.33 6,144.88

 Total - Water Marketing $ 18,513.33 $ 6,144.88

TOTAL 0805 - SAN LUIS UNIT $ 34,682.18 $ 48,079.86

0863 - DELTA DIVISION 

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage 8,727.19 $

6330 OTHER INTEREST EXPENSE

5230000 Joint Expense - Storage 6.04 0.00

 Total - Storage $ 8,733.23 $ 6,176.12

CARRIAGE SYSTEM

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5431 JOINT EXPENSE-DEBIT

5430000 Joint Expense - Carriage 75,451.12 604,861.31

6330 OTHER INTEREST EXPENSE

5430000 Joint Expense - Carriage 0.09 0.00

 Total - Carriage $ 75,451.21 $ 604,861.31

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing (84,834.12) 149,388.54

 Total - Water Marketing (84,834.12) 149,388.54

TOTAL 0863 - DELTA DIVISION $ (649.68) $ 760,425.97
0214-16 Schedule No. 16

September 30,2014

8 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0880 - STANISLAUS DIVISION

HYDRAULIC POWER GENERATION

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3310 NEW MELONES POWER PLANT

53900DC Distributing Charges $ 43,457.96 $ 60,262.45

5390000 Misc. Hydraulic Power Generation Expense 268,952.20 350,497.09

$ 312,410.16 $ 410,759.54

6330 OTHER INTEREST EXPENSE

53900DC Distributing Charges 8.88 0.00

5390000 Misc. Hydraulic Power Generation Expense 3.10 0.00

 Total - Operation $ 312,422.14 $ 410,759.54

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3310 NEW MELONES POWER PLANT

5410000 Supervision & Engineering $ 9,572.14 $ 10,130.38

5420000 Structures 4,587.52 50,207.33

5429800 Security Modifications 59,762.73 5,700.50

5440000 Electric Plant 217,467.20 856,374.12

5450000 Miscellaneous Hydraulic Plant 1,185,563.52 273,958.67

5451000 New Melones Power O&M Review (622.00) 114,117.03

6790 OPERATING/PROGRAM EXPENSE-FUNDED

5390000 Misc. Hydraulic Power Generation Expense 0.00 7,361.45

$ 1,476,331.11 $ 1,317,849.48

6330 OTHER INTEREST EXPENSE

5450000 Miscellaneous Hydraulic Plant 16.57 0.00

 Total - Maintenance 1,476,347.68 1,317,849.48

TOTAL - NEW MELONES POWERPLANT $ 1,788,769.82 $ 1,728,609.02

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage $ 31,021.24 $ 29,065.10

6330 OTHER INTEREST EXPENSE

5230000 Joint Expense - Storage 0.35 0.00

 Total - Storage 31,021.59 29,065.10

TOTAL HYDRAULIC POWER GENERATION $ 1,819,791.41 $ 1,757,674.12

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3341 NEW MELONES SWITCHYARD

56200DC Distributing Charges 141.19 230.47

 Total - Operation $ 141.19 $ 230.47

TOTAL TRANSMISSION EXPENSES $ 141.19 $ 230.47
0214-16 Schedule No. 16

September 30,2014

9 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing $ 60,898.51 $ 43,805.90

6330 OTHER INTEREST EXPENSE

5730000 Joint Expense - Water Marketing 0.04 0.00

 Total - Water Marketing $ 60,898.55 $ 43,805.90

TOTAL 0880 - STANISLAUS DIVISION $ 1,880,831.15 $ 1,801,710.49

0921 - SAN FELIPE DIVISION

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing $ 1,285.70 $ 2,645.56

TOTAL 0921 - SAN FELIPE DIVISION $ 1,285.70 $ 2,645.56

1741 - SHASTA DIVISION

HYDRAULIC POWER GENERATION

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3300 SHASTA POWER PLANT

5380000 Electric Expense $ 0.00 $ 1,507.41

5390000 Misc. Hydraulic Power Generation Expense 1,822,913.31 1,707,952.99

$ 1,822,913.31 $ 1,709,460.40

6330 OTHER INTEREST EXPENSE

5390000 Misc HYD Power Gen Expense 23.54 0.00

 Total - Operation $ 1,822,936.85 $ 1,709,460.40

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3300 SHASTA POWER PLANT

5420000 Structures $ 603,946.04 $ 498,322.90

5430000 Reservoirs, Dams, & Waterways 122,100.38 48,963.87

5431000 Passenger Elevator Modification 0.00 112.91

5440000 Electric Plant 940,062.25 1,851,845.65

5450000 Miscellaneous Hydraulic Plant 1,800,509.10 1,244,862.85

$ 3,466,617.77 $ 3,644,108.18

6330 OTHER INTEREST EXPENSE

5420000 Structures 0.64 0.00

5440000 Electric Plant 1.31 0.00

5450000 Misc Hydra Plant 23.54 0.00

 Total - Maintenance 3,466,643.26 3,644,108.18

TOTAL - SHASTA POWERPLANT $ 5,289,580.11 $ 5,353,568.58
0214-16 Schedule No. 16

September 30,2014

10 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3301 KESWICK DAM & RESERVOIR

5390000 Misc. Hydraulic Power Generation Expense $ 505,734.42 $ 484,599.71

 Total - Operations $ 505,734.42 $ 484,599.71

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3301 KESWICK DAM & RESERVOIR

5420000 Structures $ 45,700.16 $ 103,676.68

5430000 Reservoirs, Dams, & Waterways 131,264.82 209,902.79

5440000 Electric Plant 44,816.06 42,801.73

5450000 Miscellaneous Hydra Plant 349,805.86 284,854.92

$ 571,586.90 $ 641,236.12

6330 OTHER INTEREST EXPENSE

5390000 Misc HYD Power Gen Expense $ 8.91 $ 0.00

5420000 Structures 0.00 0.00

5450000 Misc Hydra Plant 6.41 0.00

 Total - Maintenance 571,602.22 641,236.12

TOTAL - KESWICK DAM & RESERVOIR $ 1,077,336.64 $ 1,125,835.83

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3302 KESWICK POWER PLANT

5390000 Misc. Hydraulic Power Generation Expense 710,512.92 517,772.67

 Total - Operations $ 710,512.92 $ 517,772.67

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3302 KESWICK POWER PLANT

5381000 Keswick Digital Governor $ 3,240.00 $ 9,636.57

5420000 Structures 269,659.03 115,715.91

5440000 Electric Plant 1,153,022.69 268,344.75

5450000 Miscellaneous Hydraulic Plant 478,900.39 349,380.86

$ 1,904,822.11 $ 743,078.09

6330 OTHER INTEREST EXPENSE

5390000 Misc HYD Power Gen Expense $ 6.91 $ 0.00

5420000 Structures 0.85 0.00

5450000 Misc Hydra Plant 6.91 0.00

 Total - Maintenance $ 1,904,836.78 $ 743,078.09

TOTAL - KESWICK POWERPLANT $ 2,615,349.70 $ 1,260,850.76

STORAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage $ 3,634,557.52 $ 3,772,532.24

6330 OTHER INTEREST EXPENSE

5230000 Joint Expense - Storage 159.06 0.00

 Total - Storage 3,634,716.58 3,772,532.24

TOTAL HYDRAULIC POWER GENERATION $ 12,616,983.03 $ 11,512,787.41
0214-16 Schedule No. 16

September 30,2014

11 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

TRANSMISSION EXPENSES

OPERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3320 SHASTA SWITCHYARD

5620000 Station Expense $ 22,414.81 $ 17,661.60

 Total - Operations 22,414.81 17,661.60

MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3320 SHASTA SWITCHYARD

5680100 E&RC - Doble Eng. Co. Contract $ 1,332.93 $ 1,815.66

5690000 Structures - NC00 0.00 297.52

5700000 Station Equipment 35,057.85 19,621.37

 Total - Maintenance $ 36,390.78 $ 21,734.55

TOTAL - SHASTA SWITCHYARD $ 58,805.59 $ 39,396.15

 MAINTENANCE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3349 SHASTA-KESWICK 13.8 KV LINE

5710100 Overhead Lines - Wood Poles $ 6,506.37 $ 12,068.50

TOTAL TRANSMISSION EXPENSES $ 65,311.96 $ 51,464.65

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing $ 27,154.15 $ 16,017.21

 Total - Water Marketing 27,154.15 16,017.21

OTHER OPERATING/PROGRAM EXPENSE

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE

6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3317 SHASTA POWER PLANT BATTERY

1990000 Battery Replacement 5/ $ 149,947.98 $ 0.00

3318 KESWICK POWER PLANT BATTERY

1990000 Battery Replacement 5/ 120,494.68 0.00

$ 270,442.66 $ 0.00

TOTAL 1741 - SHASTA DIVISION $ 12,979,891.80 $ 11,580,269.27
0214-16 Schedule No. 16

September 30,2014

12 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

1785 - FRIANT DIVISION

STORAGE SYSTEM

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Joint Expense - Storage $ 18,600.18 $ 16,623.52

 Total - Storage 18,600.18 16,623.52

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing $ 19,742.41 $ 30,611.68

6330 OTHER INTEREST EXPENSE

5730000 Joint Expense - Water Marketing 2.15 0.00

 Total - Water Marketing 19,744.56 30,611.68

TOTAL 1785 - FRIANT DIVISION $ 38,344.74 $ 47,235.20

1786 - WATER & POWER OPERATIONS

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3193 NEW MELONES OPERATIONS

1700000 New Melones Operation Protection Scheme $ 0.00 $ (1,783.67)

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3327 POWER OPERATIONS

5600105 Denver Power Program Service 4/ $ 326,106.23 $ 0.00

5600100 Per Ops - General 45,862.54

5600200 O&M Expense 2,439,204.12 3,223,893.57

5600202 Pwr Ops - TSC 7,084.00

5600400 Accounting Audits 111,827.31 17,298.64

5600600 Chief and Administration 332,337.58

5600CIP NERC/WECC CIP 164,347.07

560NEWE CVO NRC WEC Power Expense 446,696.45

6330 OTHER INTEREST EXPENSE

5600200 Station Expense 10.42 0.00

6790 OTHER EXPENSE Not Requiring Budgetary Resources

5600200 Station Expense (695.00) 0.00

Total - Power Operations $ 3,872,780.72 $ 3,241,192.21

WATER MARKETING

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5731 JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing $ 4,342,660.67 $ 4,721,686.71

6330 OTHER INTEREST EXPENSE

5730000 Joint Expense - Water Marketing 269.26 0.00

610A/6100/6400 573B JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing 20,257.47 0.00

6730 IMPUTED COSTS

573B JOINT EXPENSE-DEBIT

5730000 Joint Expense - Water Marketing 0.00 6,628.21

 Total - Water Marketing $ 4,363,187.40 $ 4,728,314.92

TOTAL 1786 - WATER & POWER OPERATIONS $ 8,235,968.12 $ 7,967,723.46
0214-16 Schedule No. 16

September 30,2014

13 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

1910 - CVP REPLACEMENT, ADDITIONS & MAINTENANCE

HYDRAULIC POWER GENERATION

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3301 KESWICK DAM

5430100 Pave Roads and Maintain Center $ 0.00 $ (320.00)

5430400 Refurbish /pnt Gantry Crane 53,376.34 22,321.96

Total - Maintenance Keswick Dam $ 53,376.34 $ 22,001.96

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3302 KESWICK POWER PLANT

5430000 Hydraulic Govenors #302 $ 0.00 $ 1,967.90

5440100 Replacement of the Isolated Phase Bus 4,039.92 0.00

Total - Maintenance Keswick Power Plant $ 4,039.92 $ 1,967.90

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3303 FOLSOM POWER PLANT

5420200 Refurbish Fixed Wheel Gate $ 609,700.21 $ 1,380,229.66

542020S Folsom PP Wheel Gate ARRA 0.00 3,288,841.63

54320XM FOP Draft Tube Bulkhead Hoist Maint. Platform Replace 20,712.77 607,817.66

 Total - Maintenance Folsom Power Plant $ 630,412.98 $ 5,276,888.95

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3304 NIMBUS POWER PLANT

5430000 NBM PP HVAC-RAX 511 0.00 85,393.42

 Total - Nimbus Powerplant $ 0.00 $ 85,393.42

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3305 TRINITY POWER PLANT

5000100 Resurface Parking Lot Trin PP 8,944.71 $

 Total - Trinity Powerplant $ 8,944.71 $ 19,401.84

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3307 JUDGE FRANCIS CARR POWERHOUSE

5000100 Resurface Parking Lot JF Carr $ 28,330.86 $ 6,684.95

5430300 Coat Ext/Int Pnstcks 1/2 #515 0.00 293,076.16

 Total - Judge Francis Carr Powerhouse $ 28,330.86 $ 299,761.11

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3308 SPRING CREEK POWER PLANT

5000100 Resurface Parking Lot SPR CK PP $ 0.00 $ 7,234.04

5430100 Coat Ext/Int Pnstcks 1/2 #517 0.00 10,696.02

5450000 SC PP Generator Governor 0.00 1,515.32

 Total - Spring Creek Powerplant $ 0.00 $ 19,445.38

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3311 KESWICK POWER PLANT

5440000 Wicket Gate HD Cov 15,958.74 27,896.65

Total - Keswick Powerplant $ 15,958.74 $ 27,896.65
0214-16 Schedule No. 16

September 30,2014

14 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

STORAGE 

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5231 JOINT EXPENSE-DEBIT

5230000 Storage / Joint Expense Pwr $ 416,723.24 $ 543,805.07

52300XM Storage / Joint Expense Pwr/XM 2,445.47 434,035.25

 Total - Storage 419,168.71 977,840.32

TOTAL HYDRAULIC POWER GENERATION $ 1,160,232.26 $ 6,730,597.53

TRANSMISSION EXPENSES 

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3300 SHASTA POWER PLANT - TRANSMISSION EXPENSES

5383000 Replace Governor Oil Pumps $ 702.13 $ 33,452.54

5420100 Shasta PP Remove & Disposal of Turbine Oil 54,389.99 23,470.47

5433000 Shasta PP Remove Vegatation/Paint 0.00 34.23

 Total - Transmission Expenses Shasta Power Plant $ 55,092.12 $ 56,957.24

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3320 SHASTA SWITCHYARD

5440100 Replace 230KV Disconnects $ 0.00 $ (4,626.38)

TOTAL TRANSMISSION EXPENSES $ 55,092.12 $ 52,330.86

CARRIAGE

P 61B OPERATION & MAINTENANCE EXPENSE-POWER

610A/6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

5431 JOINT EXPSENSE-DEBIT

5430000 Carriage / Joint Expense - Pwr $ 9,770.04 $ 2,470.62

 Total - Carriage 9,770.04 2,470.62

1910 - CVP REPLACEMENT, ADDITIONS & MAINTENANCE

OTHER OPERATING/PROGRAM EXPENSE

P 17D (CWP) OPERATION & MAINTENANCE EXPENSE

6100/6400 OPERATING/PROGRAM EXPENSE-FUNDED

3072 KESWICK PP MAIN UNIT CIRCUIT BREAKERS/BUS 5/

0019300 Distr Costs - Designs and Specifications $ 93,337.40 $ 0.00

6610 COST CAPITALIZATION OFFSET

3072 KESWICK PP MAIN UNIT CIRCUIT BREAKERS/BUS 5/

0019300 Distr Costs - Designs and Specifications $ 14,445.39 0.00

107,782.79 0.00

TOTAL 1910 - CVP REPLACEMENT, ADDITIONS & 

MAINTENANCE $ 1,332,877.21 $ 6,785,399.01

TOTAL OPERATING/PROGRAM EXPENSE - POWER $ 46,870,184.44 $ 52,936,385.80
0214-16 Schedule No. 16

September 30,2014

15 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

SUMMARY

0214 - Miscellaneous Projects $ 4,145,921.04 $ 10,825,710.18

0353 - American River Division 11,748,929.67 8,425,948.89

0416 - Trinity River Division 6,431,412.80 4,655,013.12

0725 - Sacramento River Division 40,689.71 36,224.79

0805 - San Luis Unit 34,682.18 48,079.86

0863 - Delta Division (649.68) 760,425.97

0880 - Stanislaus Division 1,880,831.15 1,801,710.49

0921 - San Felipe Division 1,285.70 2,645.56

1741 - Shasta Division 12,979,891.80 11,580,269.27

1785 - Friant Division 38,344.74 47,235.20

1786 - Water & Power Operations 8,235,968.12 7,967,723.46

1910 - CVP Replacement, Additions & Maintenance 1,332,877.21 6,785,399.01

TOTAL OPERATING/PROGRAM EXPENSE - POWER $ 46,870,184.44 $ 52,936,385.80

HYDRAULIC POWER GENERATION $ 35,430,866.51 $ 35,118,171.75

TRANSMISSION EXPENSES 378,479.39 262,523.38

CARRIAGE SYSTEM 87,610.99 612,004.61

WATER MARKETING 9,228,550.27 8,396,978.95

INTEREST ON INVESTMENT 3/ 1,366,691.00 8,530,386.00

MISC EXPENSES 5/ 377,986.28 16,321.11

TOTAL OPERATING/PROGRAM EXPENSE - POWER $ 46,870,184.44 $ 52,936,385.80

Note 1:

Project Use Energy Expenses

Reclamation is responsible for recovering project use energy expenses as a component of the water 

rates and through direct billing of the water authorities. The above expenses include those incurred by 

Reclamtion for project use energy. Western Area Power also incurs project use energy expenses that 

Reclamatjion must recover. The following fuguures represent the total project use energy estimate for 

expenses incurred in FY2014. Adustments to the FY2013 estimates as caluclted using actural activity 

are also listed. 

FY 2014 Estimated Reclamation CVP Project Use Energy Expenses $ 9,633,746.00

FY 2013 Adjustment to Reclamation CVP Project Use Energy Expenses (309,745.00)

Total Current Year Reclamation CVP PUE Expenses 9,324,001.00

12,866,254.00

(371,440.00)

Total Current Year Western Area Power CVP PUE Expenses 12,494,814.00

Total CVP PUE Expenses Recorded in FY 2014 $ 21,818,815.00

Note 2:

In Fiscal Year 2014 Reclamation transitioned from the Federal Financial system (FFS) TO A NEW 

ACCOUNTING SYSTEM, Financial and Business Management System (FBMS). Please note with 

6this transition to FBMS some of the SGLs used in FFS have changed. 
0214-16 Schedule No. 16

September 30,2014

16 of 16

TITLE OPERATING/PROGRAM EXPENSE - POWER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION: MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

Note 3:

Interest on Investment (IOI) difference of $7,163,695 between FY 2013 and FY 2014 is due to 

adjustments processed for prior fiscal year along with the current year costs. Current year costs for FY 

2013 are $4,658,389 and current year costs for FY 2014 are $5,198,935.

Note 4: 

Denver Power Program Service (17863327.5600105) has not been allocated to benefitting programs 

due to financial system conversion. Correction will be processed to allocate the cost in FY 2015. 

These costs should be reported on these programs:

Facility Program FY costs

Folsom 03533303 $ 37,502.22

Judge F. Carr 04163307 28,371.24

Keswick 17413302 37,502.22

New Melones 08803310 28,371.24

Nimbus 03533304 14,348.67

O'Neill 08059868 29,023.45

Shasta 17413300 75,330.51

Spring Creek 04163308 28,371.24

Trinity 04163305 28,371.24

San Luis 08059812 18,914.17

Total $ 326,106.23

Note 5:

An error occurred with processing CIP transactions in the amount of $377,986.28 due to the financial 

system conversion. These cost should be reflected on Schedule 1 (Plant, Property and Equipment). 

Adjustments will be processed in FY 2015 to correct these errors. The program numbers effected 

were 03533185, 17413317, 17413318, 19103072.
Schedule 17

September 30, 2014

Sheet 1 of 2

0214-17

TITLE SUMMARY OF REVENUE AND PROGRAM EXPENSE-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

I 52A Operating Income

5200/5900 Revenue From Services Provided - Public

0011 Water Sales $ 32,459,025.09 $ 39,865,722.74

0012 Water Sales - Reclamation Reform Act 519,383.82 333,231.26

0016 Miscellaneous Income 814,478.82 (2,360,747.96)

5310 I 52A Interest Income 851,828.69 0.00

5780.A I 61B Operations & Maintenance Revenue 875,747.42 0.00

572C I 171 Plant In Service 0.00 459,612.69

573C I 171 Plant In Service 0.00 (68,928,850.13)

578A I 61B Operation & Maintenance 0.00 869,316.16

 TOTAL - OPERATING INCOME $ 35,520,463.84 $ (29,761,715.24)

Operating/Program Expense - Funded

610A/6100/6400 I 61B Operation & Maintenance Expense 31,503,514.72 36,351,088.85

610A/6100/6400 I 61F Nonreimbursable Expenses 5,587.82 18,672.31

6710 I 61B Depreciation Expense 0.00 4,776.00

6730 I 61B Imputed Costs 3,552.49 1,431,936.46

6330 I 61B Other Interest Expense 1,324.10 0.00

610A/6100/6400 I17J Operating Expenses (52.24) 0.00

6610 I17J Cost Capitalization Offset 52.24 0.00

6900 I 61B Nonproduction Costs 624.53 0.00

 TOTAL - EXPENSES $ 31,514,603.66 $ 37,806,473.62

 NET INCOME (LOSS) $ 4,005,860.18 $ (67,568,188.86)
Schedule 17

September 30, 2014

Sheet 2 of 2

Transferred To Schedule 12:

331A OT 13P Loans - Power Marketing Administration $ 0.00 $ 19,762,735.00

331A OT 33K Other Nonreimbursable Expenses 0.00 18,672.31

331A OT 33T Accum Income - Interest/Penalty Fund 0.00 0.00

331A OT 67A Imputed Expense 0.00 (869,316.16)

331A I 33A Other Accumulated Net Income Or Loss - Irrigation 0.00 (19,854,652.94)

331A I 33B Misc. Net Income Or Loss-Irrigation 0.00 36,737.21

331A MP 33H Net Income Not Credited To Project Cat 0.00 0.00

331C I 32C Nat Cost/Prop Tran Other Govt 0.00 68,469,237.44

331C OT 33Q Depreciation-Capitalized 0.00 4,776.00

$ 0.00 $ 67,568,188.86

4,005,860.18 0.00

Note: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new accounting system, 

Financial and Business Management System (FBMS). Please note with this transition to FBMS some of the SGLs and account 

numbers used in FFS have changed. The changes are identified within the schedule above.
0214-18 Schedule No. 18

September 30, 2014

Page 1 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC

I 52A OPERATING INCOME

420A MADERA IRRIGATION DISTRICT $ 735,904.25 $ 574,731.93

420A CHOWCHILLA WATER DISTRICT 68,508.00 621,990.09

420A Voluntary Payment on Deficit 0.00 237,833.03

420A GRAVELY FORD WD 0.00 (3,286.68)

430A CHOWCHILLA WATER DISTRICT 516,462.73 325,522.61

430A Voluntary Payment on Deficit 0.00 263,445.08

430A MADERA IRRIGATION DISTRICT 562,665.31 347,040.00

430A CENTRAL CALIFORNIA IRRIGATION 14,364.07 (14,364.07)

430A IRR WATER INC - WATERFOWL 0.00 (41,682.42)

430A SL/KESTERSON WILDLIFE 0.00 (236,685.00)

806A EAGLE FIELD WATER DISTRICT 1,324.80 0.00

806A SAN BENITO COUNTY WATER DISTRI 43,281.59 549,634.69

806A SANTA CLARA VALLEY WATER DISTR 157,218.56 91,405.51

809A ANDERSON COTTONWOOD IRRIGATION 119,165.49 172,254.92

809A DANIEL, H&B 0.00 (33.66)

809A DRISCOLL STRAWBERRIES 0.00 (248.54)

809A GJERMANN, HAL 2/ 143.12 103.96

809A HIGH-LOW NURSERY CO. INC 2/ 228.70 (228.70)

809A Voluntary Payment on Deficit 0.00 48.20

809A LEVIATHAN INC 12,280.91 (3,062.03)

809A MEYER'S CREST LIMITED 20,160.00 0.00

810A CENTRAL SAN JOAQUIN WATER 1,209,160.43 9,381.49

810A STOCKTON-EAST WATER DISTRICT 160,989.48 38,799.00

833A RAY E ANDERSON 1,260.07 1,853.25

833A ANDERSON ART ET AL 2/ 303.30 (303.30)

833A ANDREOTTI ASSOC LP 1,254.42 0.00

833A H AND A ANDREOTTI 17,856.72 28,947.89

833A BABER, JACK 44,977.46 102,139.39

833A STEVEN BECKLEY 2,555.30 2,677.40

833A BUTLER DIANE 37,809.74 (28,401.95)

833A BUTTE CREEK FARMS INC 8,187.65 1,424.21

833A BYRD, ANNA & OSBORNE 0.00 2,103.36

833A CACHIL DEHE BAND WINTUN INDIAN 1,779.75 2,164.00

833A CARTER MUTUAL WATER COMPANY 10,182.48 7,794.19

833A CARTER, ROBERT 0.00 (86.00)

833A MICHAEL CHURCKIN 1,230.88 0.00

833A CITY OF WEST SACRAMENTO 0.00 (91,658.56)

833A COLUSA DRAIN WC 0.00 (97,250.93)

833A COLUSA INDIAN COMMUNITY COUNCI 151.84 0.00

833A COLUSA IRR. CO. 2/ 78.00 0.00

833A COLUSA PROPERTIES INC 2/ 200.00 (200.00)

833A CONAWAY PRESERVATION GROUP LLC 71,354.51 (26,294.53)

833A CRANMORE FARMS LLC 135,704.27 0.00

833A CUMMINGS, WILLIAM C 3,805.19 0.00

833A DYER 223.52 0.00

833A WILSON RANCH PARTNERSHIP C/O MR FRA 1,770.00 1,722.05
0214-18 Schedule No. 18

September 30, 2014

Page 2 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC Cont

I 52A OPERATING INCOME

833A EASTSIDE MUTUAL WATER CO $ 16,506.56 $ 8,660.05

833A EL RIO FARMS/ ELH SUTTER PROPERTIES 133.65 0.00

833A ALLEN A EHRKE BONNIE E EHRKE FARM A 2/ 3,530.00 3,188.54

833A FEATHER WATER DISTRICT 2/ 48,576.69 35,666.33

833A FORRY ORCHARDS 58.87 0.00

833A FURLAN JOINT VENTURE ABYRD/JOS 3,789.00 (1,296.93)

833A WILLIAM F GILLASPY 447.72 2,091.60

833A BE GIOVANNETTI & SONS 1,127.50 0.00

833A RICHARD GIUSTI ET AL 14,626.20 15,882.75

833A GLENN-COLUSA IRRIGATION DISTRI 2,201,574.13 1,485,518.87

833A GREEN VALLEY CORPORATION 3,385.20 4,412.10

833A GREEN VALLEY CORP 3,926.75 8,463.00

833A JOSEPH T GRIFFIN ET AL 10,149.34 19,071.64

833A J & MARK A HALE 882.60 0.00

833A HEIDRICK & MCGINNIS PROPERTIES L.P. 2/ 211.74 (211.74)

833A HEIDRICK MILDRED M. TRUSTEE 2/ 398.14 163.94

833A HENLE FAMILY LTD PARTNERSHIP 237.12 0.00

833A HIATT FAMILY TRUST 2/ 20,739.90 (132.79)

833A HOWALD FARMS INCORPORATED 18,087.64 9,605.13

833A HOWARD THEODORE 74.67 0.00

833A Voluntary Payment on Deficit 0.00 537,859.54

833A IRR WATER INC. - SACRAMENTO WLO 0.00 (370.52)

833A WILLIAM JAEGER 887.91 (887.91)

833A JANSEN, PETER & SANDY 788.10 963.73

833A CAROL KARY 11,959.51 2,218.00

833A KLSY LLC 1,776.84 2,206.80

833A KNIGHTS LANDING INVESTORS LLC 29,897.72 0.00

833A BURTON H LAUPPE 8,472.81 0.00

833A DOROTHY LEISER 481.32 583.44

833A FARAZ SAEED 15,679.76 680.45

833A FEDORA S 2/ 722.55 0.00

833A JOYCE WELLS 2/ 6,178.50 0.00

833A KANAWHA WATER DISTRICT 141,853.55 0.00

833A LOCKET WILLIAM AND JEAN 788.00 1,255.84

833A LOCVICH LOYD 2/ 212.54 (212.54)

833A LOMO COLD STORAGE 12,531.75 10,285.82

833A LONON MICHAEL 8,801.10 10,903.20

833A LOWER PAYETTE DITCH COMPANY 5,355.83 0.00

833A MAXWELL IRRIGATION DISTRICT 439,738.53 (213,083.53)

833A MCM PROPERTIES INC 11,517.44 12,361.34

833A MEHRHOF & MONTGOMERY 2/ 49.71 (49.71)

833A MERIDIAN FARMS WATER CO, INC 241,668.00 104,022.06

833A MESQUITE INVESTORS LLC 729.30 0.00

833A MICKE, D.H. & N.J. 0.00 (0.32)

833A MITSUE OJI FAMILY PARTNERSHIP 11,477.56 16,204.55

833A MUNSON, JAMES T. ET UX 2/ 94.81 (94.81)
0214-18 Schedule No. 18

September 30, 2014

Page 3 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC Cont

I 52A OPERATING INCOME

833A NATOMAS BASIN CONSERVANCY $ 4,412.64 $ (7,789.95)

833A NATOMAS CENTRAL MUTUAL WATER C 513,665.41 233,118.43

833A NELSON THOMAS 2/ 6,504.32 0.00

833A NET IMPACT 4/ 563.04 0.00

833A NENE RANCH, LLC 0.00 7,058.00

833A O'BRIEN, KATHLEEN 5,048.01 5,197.68

833A ODYSSEUS FARMS PARTNERSHIP 2/ 17,523.17 (796.25)

833A OJI BROS FARM INC 27,606.98 30,318.22

833A OTTERSON, MIKE 0.00 5,503.50

833A PACIFIC REALTY ASSOCIATES, L.P 34,519.08 14,766.76

833A PELGER MUTUAL WATER COMPANY 50,868.11 2,895.34

833A PENNER H.H., ET UX 0.00 (1.20)

833A PLEASANT GROVE VERONA MUTUAL W 107,739.97 862.24

833A PRINCETON CODORA GLEN IRRIG DI 100,612.42 0.00

833A PROVIDENT ID 64,665.15 72,281.83

833A QUAD H RANCHES INC 5,750.06 2,136.33

833A R & B HATFIELD REVOCABLE TRUST 304.32 326.90

833A RECLAMATION DISTRICT 108 251,151.02 776,221.65

833A RECLAMATION DISTRICT 1004 260,440.31 311,233.44

833A REISCHE ERIC L. 197.80 (197.80)

833A REYNEN, JOHN 0.00 60,920.16

833A RITCHER, HENRY & AMELIA 0.00 9,171.62

833A RICHTER BROTHERS 16,887.44 166.00

833A RIVER GARDEN FARMS COMPANY 9,461.25 8,272.50

833A RIVERBY LIMITED 0.00 0.00

833A ROBERTS DITCH IRRIGATION CO 30,624.44 (17,403.74)

833A RUBIO 87.99 82.08

833A SACRAMENTO AREA FLOOD 1,273.17 0.00

833A SACRAMENTO RIVER RANCH, LLC 0.00 (634.01)

833A SACRAMENTO RIVER WCA 0.00 (40,302.00)

833A SIDDIQUI J.T. AND A.J. 2/ 10,616.10 (10,616.10)

833A SIDDIQUI JAVED/ET AL 2/ 195.00 (195.00)

833A SIOUX CREEK PROPERTY LLC 836.85 0.00

833A SUTTER MUTUAL WATER COMPANY 823,163.21 489,977.73

833A SYCAMORE FAMILY TRUST 191,426.07 134,716.12

833A STEPHEN E TARKE 18,609.30 17,435.19

833A TENHUNFELD, FRED 0.00 (3,962.36)

833A TISDALE IRRIGATION & DRAINAGE 30,249.33 16,704.77

833A VAN RUITEN BROS 441.83 0.00

833A WAKIDA, HARUYE FAMILY TRUST 0.00 2,741.30

833A JOSEPH WALLACE 200.58 0.00

833A WALLACE LIVING 17,339.52 0.00

833A WILLIAM 90.00 0.00

833A WILSON RANCH 0.00 (1,770.00)

833A WILSON RANCH PART 0.00 386.96

833A WIRTH, MARILYN LAMB 0.00 9,142.60
0214-18 Schedule No. 18

September 30, 2014

Page 4 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC Cont

I 52A OPERATING INCOME

833A YOUNG, RUSSELL $ 150.84 $ 143.32

833A IRR WATER INC - SAN JOAQUIN VALLEY 0.00 (169,268.98)

843A BELLA VISTA WATER DISTRICT 89,133.30 376,951.56

844A CLEAR CREEK COMMUNITY SERVICE 64,077.32 110,132.79

844A IRR WATER INC - 98 EDFICIT PAYMENT- TRUST 0.00 135,625.08

844A Voluntary Payment on Deficit 0.00 (8,440.71)

846A PACHECO WATER DISTRICT 118,082.24 0.00

846A PANOCHE WATER DISTRICT 0.00 151,344.49

846A PANOCHE WATER DISTRICT FINANCI 639,402.64 604,049.78

846A SAN LUIS WATER DISTRICT 882,352.01 684,058.87

846A WESTLANDS WD 0.00 (10,065.00)

848A BANTA CARBONA IRRIGATION DISTR 471,767.76 217,594.75

848A BYRON BETHANY IRRIGATION DISTR 215,042.06 6,196.34

848A DEL PUERTO WATER DISTRICT 575,353.85 1,285,604.22

848A DEPARTMENT OF VETERAN AFFAIRS 0.00 (9,791.33)

848A DUDLEY RIDGE WD 2/ 7,269.12 (7,269.12)

848A EAGLE FIELD WATER DISTRICT 8,297.73 27,640.40

848A Voluntary Payment on Deficit 0.00 105,367.35

848A MERCY SPRINGS WATER DISTRICT 41,447.71 (12,509.11)

848A MEYERS FARMS FAMILY TRUST 58,477.56 215,231.26

848A MID VALLEY WD 2/ 12,230.98 (12,230.98)

848A ORO LOMA WD 0.00 4,815.93

848A PACHECO WATER DISTRICT 28,976.22 (29,423.35)

848A PANOCHE WATER DISTRICT FINANCI 153,311.67 171,349.29

848A PATTERSON IRRIGATION DISTRICT 219,244.80 94,456.32

848A PLAIN VIEW WD 0.00 93,471.72

848A SAN LUIS WATER DISTRICT 229,628.23 67,357.94

848A SL/KESTERSON WILDLIFE 0.00 (56,773.86)

848A US FISH AND WILDLIFE 2/ 17,212.81 0.00

848A WEST SIDE IRRIGATION DISTRICT 3,750.52 51,312.54

848A WEST STANISLAUS IRRIGATION DIS 406,283.64 466,290.22

848A WESTLANDS WD 0.00 (57,927.24)

849A COELHO WEST 2/ 7,649.63 0.00

849A COELHO FAMILY TRUST 2/ 91,554.29 (87,573.61)

849A CONEJO FARMS 2/ 5,388.00 (5,388.00)

849A DUDLEY & INDART 0.00 (34,381.81)

849A FORDEL INC 2/ 5,933.24 (5,933.24)

849A FRANK & BETTY LOGOLUSO REVOCABLE T 2/ 11,032.89 (11,032.89)

849A FRESNO SLOUGH WD 0.00 91,456.00

849A FRIEDENBACH/TURMON FARMS 2/ 11,415.34 (11,415.34)

849A IRR WATER INC - MENDOTA POOL 0.00 (87,181.69)

849A Voluntary Payment on Deficit 0.00 (261,516.64)

849A JAMES IRRIGATION DISTRICT 95,437.04 200,844.75

849A LAGUNA WATER DISTRICT 39,041.62 (34,068.82)

849A M. BRITZ TIC 2/ 4,905.08 (4,905.08)

849A MARVIN & PATRICIA MEYERS 2/ 3,728.80 (3,728.80)
0214-18 Schedule No. 18

September 30, 2014

Page 5 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC Cont

I 52A OPERATING INCOME

849A MEYERS FARMS FAMILY TRUST $ 134,202.56 $ 44,358.72

849A MEYERS FARMING CO. 2/ 7,284.77 0.00

849A PANOCHE FARMING COMPANY 2/ 318.42 (318.42)

849A RECLAMATION DIST NO 1606 1,324.40 904.59

849A SILVER CREEK PACKING CO 0.00 (14.64)

849A TRANQUILLITY IRRIGATION DISTRI 14,105.54 234,772.40

849A TRANQUILLITY PUBLIC UTILITY DI 2,577.92 (1,464.29)

849A VISTA VERDE FARMS INC 1,254.20 (1,254.20)

849A WESTLANDS WATER DISTRICT 153,046.67 110,438.40

851A ALPAUGH ID 2/ 3,034.00 (3,034.00)

851A ARVIN-EDISON WATER STORAGE DIS 270,089.20 306,002.44

851A CITY OF FRESNO 0.00 (327,280.00)

851A LINDSAY, CITY OF 7,714.35 (7,714.35)

851A ORANGE COVE, CITY OF 8,948.84 1,770.00

851A CORCORAN ID 2/ 6,227.10 (6,227.10)

851A CITY OF TULARE 0.00 (20.92)

851A RAG GULCH WD 2/ 9,521.52 (9,521.52)

851A DELANO-EARLIMART IRRIGATION DI 721,946.66 1,447,835.17

851A EXETER IRRIGATION DISTRICT 87,849.24 115,025.83

851A GARFIELD WATER DISTRICT 61,167.91 30,148.48

851A HILLS VALLEY IRRIGATION DIST 4,727.02 0.00

851A INTERNATIONAL WD 4,186.84 10,633.14

851A IRR INC - FRIANT-KERN CANAL 0.00 (874.14)

851A Voluntary Payment on Deficit 0.00 2,464,459.87

851A IVANHOE IRRIGATION DISTRICT 48,264.74 109,150.89

851A KAWEAH DELTA WATER CONSERVATIO 42,276.79 15,671.94

851A KERN COUNTY WATER AGENCY 2/ 735,296.51 (385,477.31)

851A KERN DELTA WD 2/ 2,970.00 (2,970.00)

851A KERN WATER BANK 2/ 532.80 (532.80)

851A KERN TULARE WATER DISTRICT 2/ 470,410.69 (30,835.48)

851A KINGS COUNTY WD 2/ 55,297.98 (20,031.47)

851A KINGS RIVER CONSERVATION DISTRICT 2/ 800.00 (400.00)

851A LAKESIDE ID 2/ 62,710.56 (62,710.56)

851A LEWIS CREEK WD 9,949.33 (1,510.44)

851A LINDMORE IRRIGATION DISTRICT 350,644.20 397,044.52

851A LINDSAY STRATHMORE IRRIGATION 914,504.60 420,022.32

851A LOWER TULE RIVER IRRIGATION DI 1,177,927.33 (50,976.03)

851A NORTH KERN WATER STORAGE DIST 21,915.46 (21,915.46)

851A ORANGE COVE IRRIGATION DISTRIC 102,943.82 578,147.35

851A PORTERVILLE IRRIGATION DISTRIC 116,393.26 80,099.60

851A SAUCELITO IRRIGATION DISTRICT 154,454.77 188,403.30

851A SHAFTER-WASCO IRRIGATION DISTR 408,073.92 655,358.99

851A SO SAN JOAQUIN MUNICIPAL UTILITY DI 282,790.01 1,451,503.04

851A STONE CORRAL IRRIGATION DIST 113,749.40 115,830.30

851A TEA POT DOME WATER DISTRICT 33,018.91 71,938.83

851A TERRA BELLA IRRIGATION DIST 78,193.49 347,054.97

851A TRI VALLEY WATER DISTRICT 2,172.48 (2,596.92)

851A TULARE IRRIGATION DISTRICT 308,959.18 370,665.17
0214-18 Schedule No. 18

September 30, 2014

Page 6 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC Cont

I 52A OPERATING INCOME

851A IRR WATER INC - CROSS VALLEY CANAL $ 0.00 $ (15,283.32)

852A FRESNO, COUNTY OF (INC) 70,026.00 0.00

852A COUNTY OF TULARE 135,076.31 0.00

852A HILLS VALLEY IRRIGATION DIST 70,106.54 0.00

852A Voluntary Payment on Deficit 0.00 45,202.44

852A KERN TULARE WATER DISTRICT 549,956.60 15,510.00

852A LOWER TULE RIVER IRRIGATION DI 164,636.23 458,450.85

852A PIXLEY IRRIGATION DISTRICT 41,291.25 625,409.07

852A RAG GULCH WD 2/ 23,751.10 (23,751.10)

852A TRI VALLEY WATER DISTRICT 61,886.26 0.00

852A IRR WATER INC - SL CL - FRESNO 0.00 (663,427.44)

852A KERN-TULARE WD 0.00 21,640.00

866A PAJARO VALLEY WATER MANAGEMENT 51,732.64 (102,178.46)

866A WESTLANDS WATER DISTRICT 6,521,058.43 6,848,112.62

866A WESTLANDS WD (Mendota Pool Grp) 0.00 24,840.42

866A WESTLANDS WD (Mercy Springs) 0.00 57,898.70

866A WESTLANDS WD (Oro Loma Assgn) 0.00 70,736.00

866A WESTLANDS WD (Widren) 0.00 52,875.16

866A WESTLANDS WD-Braodview 0.00 477,865.89

866A WESTLANDS WD-Centenella Assign 0.00 44,210.00

881A CORNING WATER DISTRICT 187,788.28 208,744.93

881A PROBERTA WATER DIST 61,664.78 (54,825.00)

881A THOMES CREEK WATER DISTRICT 135,807.76 (3.77)

883A 4M WATER DISTRICT 66,651.01 57,100.96

883A COLUSA COUNTY WATER DISTRICT 927,083.15 2,430,080.57

883A CORTINA WATER DISTRICT 13,765.72 10,986.28

883A DAVIS WATER DISTRICT 36,036.88 69,786.72

883A DUNNIGAN WATER DISTRICT 194,543.17 234,624.91

883A GLENN VALLEY WATER DISTRICT 14,641.38 64,949.32

883A GLIDE WATER DISTRICT 58,094.65 133,673.06

883A HOLTHOUSE WATER DISTRICT 11,462.72 15,589.60

883A IRR INC - TEHAMA COLUSA CANAL 0.00 (3,047.47)

883A Voluntary Payment on Deficit 0.00 1,488,923.86

883A KANAWHA WATER DISTRICT 289,594.62 484,540.26

883A KIRKWOOD WATER DISTRICT 12,876.60 20,495.68

883A LA GRANDE WATER DISTRICT 16,317.72 92,635.33

883A MYERS MARSH MUTUAL WATER CO 0.00 15,671.00

883A ORLAND ARTOIS WATER DISTRICT 139,710.74 (251,341.85)

883A WESTSIDE WATER DISTRICT 1,217,062.85 1,356,139.30

889A 4-E WD 2/ 133.82 (133.82)

889A DISH NETWORK 3/ 146.75 0.00

889A STONY CREEK WATER DISTRICT 9,021.81 7,871.96

889A Voluntary Payment on Deficit 0.00 692.82

 Total - Irrigation Water Income $ 32,459,025.09 $ 34,234,421.75
0214-18 Schedule No. 18

September 30, 2014

Page 7 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

MISCELLANEOUS PROJECTS (0214)

REVENUE FROM SERVICES PROVIDED - PUBLIC

5200/5900 I 52A OPERATING INCOME - RECLAMATION REFORM ACT

806A SAN BENITO COUNTY WATER DISTRI $ 5,694.99 $ 24,275.36

810A STOCKTON-EAST WATER DISTRICT 46,746.68 103,313.62

CARTER, ROBERT 0.00 (222.60)

833A CONAWAY PRESERVATION GROUP LLC 17,962.56 (6,955.04)

833A PRINCETON CODORA GLEN IRRIG DI 0.00 171,602.10

833A RICHTER BROTHERS 0.00 57.27

846A PACHECO WATER DISTRICT 7,534.40 9,531.68

846A PANOCHE WATER DISTRICT FINANCI 35,622.84 0.00

846A SAN LUIS WATER DISTRICT 40,186.23 71,622.40

848A DEL PUERTO WATER DISTRICT 62,784.19 230,140.79

848A SAN LUIS WATER DISTRICT (275.08) 17,814.39

849A COELHO FAMILY TRUST 2/ (10,401.36) 10,401.36

849A WESTLANDS WATER DISTRICT 6,954.35 0.00

851A STONE CORRAL IRRIGATION DISTRICT 0.00 7,334.22

866A WESTLANDS WATER DISTRICT 248,925.49 1,829,006.25

WESTLANDS WD (Mercy Springs) 0.00 24,624.15

WESTLANDS WD (Mendota Pool) 0.00 (2,712.06)

883A COLUSA COUNTY WATER DISTRICT 47.46 24,299.52

883A DAVIS WATER DISTRICT 36,067.02 57,637.44

883A KANAWHA WATER DISTRICT 0.00 690.80

883A ORLAND ARTOIS WATER DISTRICT 14,232.87 9,938.26

883A WESTSIDE WATER DISTRICT 7,301.18 8,372.06

 Total Income - Reclamation Reform Act $ 519,383.82 $ 2,590,771.97

MISCELLANEOUS PROJECTS (0214)

5200/5900 I 52A MISCELLANEOUS INCOME

4954 Contract Admin. Fees $ 2,000.00 $ 3,650.00

PUER Project Use Energy Revenue 679,405.00 (19,762,735.00)

OPERATING INCOME - CONVEYANCE

4400 TEHAMA COLUSA CANAL AUTHORITY 21,000.00 17,314,337.04

4400 SAN LUIS & DELTA-MENDOTA WATER 112,073.82 84,000.00

 Total - Miscellaneous Income $ 814,478.82 $ (2,360,747.96)

MISCELLANEOUS PROJECTS (0214)

5310 I 52A INTEREST INCOME - WATER/POWER

806A SAN BENITO COUNTY WATER DISTRI $ 4,299.70 $ 0.00

833A CONAWAY PRESERVATION GROUP LLC 5,221.44 0.00

846A PACHECO WATER DISTRICT 4,632.16 0.00

846A PANOCHE WATER DISTRICT FINANCI 15,882.43 0.00

846A SAN LUIS WATER DISTRICT 13,720.55 0.00

848A DEL PUERTO WATER DISTRICT 25,901.69 0.00

848A SAN LUIS WATER DISTRICT 531.57 0.00

849A COELHO FAMILY TRUST 2/ (5,804.88) 0.00

849A WESTLANDS WATER DISTRICT 118,505.29 0.00

866A WESTLANDS WATER DISTRICT 640,788.09 0.00

883A COLUSA COUNTY WATER DISTRICT 37.83 0.00

883A DAVIS WATER DISTRICT 4,851.14 0.00

883A ORLAND ARTOIS WATER DISTRICT 20,840.00 0.00

883A WESTSIDE WATER DISTRICT 2,421.68 0.00

 Total - Interest Income $ 851,828.69 $ 0.00
0214-18 Schedule No. 18

September 30, 2014

Page 8 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

5780.A I 61B OPERATION & MAINTENANCE 

COE2 Hidden Reservoir-COE expense transferred by COR $ 240,349.64 $ 260,563.67

COE3 Buchanan Reservoir-COE expense transferred by COR 635,397.78 608,752.49

 Total- Operation & Maintenance Revenue $ 875,747.42 $ 869,316.16

TOTAL REVENUE - IRRIGATION (0214) $ 35,520,463.84 $ 35,333,761.92

SACRAMENTO RIVER DIVISION (0725)

5200 OPERATING INCOME

- Water Inc- 98 Deficit Payment- Trust $ 0.00 $ 363,856.16

- Water Inc- 98 Deficit Payment- Trust 0.00 1,123,741.49

572C PLANT IN SERVICE

- Dunnigan Water District P-P 0.00 41,208.24

- Colusa County Water District 0.00 139,810.96

- Glide Irrigation District 0.00 148,681.35

- Colusa County WOPP 0.00 149.59

- Structure & Improvements-Other 0.00 13,289.26

- Land and Rights 0.00 36,243.84

- Land and Rights 0.00 2,566.53

- Lands, Fee Title 0.00 800.00

573C PLANT IN SERVICE

- Dunnigan Water District P-P 0.00 (41,208.24)

- Colusa County Water District 0.00 (139,810.96)

572C PLANT IN SERVICE

- Glide irrigation District 0.00 (148,681.35)

- Colusa County WOPP 0.00 (149.59)

- Structure & Improvements-Building 0.00 (13,289.26)

- Lands, Fee Title 0.00 (4,524.00)

- Land and Rights 0.00 (36,243.84)

- Land and Rights 0.00 (2,566.53)

TOTAL REVENUE - IRRIGATION (0725) $ 0.00 $ 1,483,873.65

SAN LUIS UNIT (0805)

5200 OPERATING INCOME

- Irr Water Inc- 98 Deficit Payment- Trust 0.00 110,209.63

TOTAL REVENUE - IRRIGATION (0805) $ 0.00 $ 110,209.63

AUBURN-FOLSOM SOUTH UNIT (0859)

572C PLANT NON-REIMBURSABLE

- Waterways/River Channel restoration/PCWA Pumps 0.00 75,109.92

573C PLANT NON-REIMBURSABLE

- Waterways/River Channel restoration/PCWA Pumps 0.00 (68,465,513.44)

572C CVP OTHER CONSTRUCTION

- Restoration of the RVR Channel 0.00 1,753.00

573C CVP OTHER CONSTRUCTION

- Restoration of the RVR Channel 0.00 (76,862.92)

TOTAL REVENUE - IRRIGATION (0859) $ 0.00 $ (68,465,513.44)
0214-18 Schedule No. 18

September 30, 2014

Page 9 of 9

TITLE REVENUE FROM SERVICES PROVIDED-IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

FBMS

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

DELTA DIVISION (0863)

5200 OPERATING INCOME

- Irr Water Inc- 98 Deficit Payment- Trust $ 0.00 $ 189,996.19

- Water Inc- 98 Deficit Payment- Trust 0.00 280,466.76

TOTAL REVENUE - IRRIGATION (0863) $ 0.00 $ 470,462.95

SHASTA DIVISION (1741)

5200 OPERATING INCOME

- Water Inc- 98 Deficit Payment- Trust 0.00 13,220.22

TOTAL REVENUE - IRRIGATION (1741) $ 0.00 $ 13,220.22

FRIANT DIVISION (1785)

5200 OPERATING INCOME

- Irr Water Inc- 98 Deficit Payment- Trust $ 0.00 $ 583,009.78

- Irr Water Inc- 98 Deficit Payment- Trust 0.00 33,186.26

- Irr Water Inc- 98 Deficit Payment- Trust 0.00 676,073.79

TOTAL REVENUE - IRRIGATION (1785) $ 0.00 $ 1,292,269.83

TOTAL REVENUE FROM SERVICES PROVIDED -

 IRRIGATION $ 35,520,463.84 $ (29,761,715.24)

Note 1:

 In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System 

(FFS) to a new accounting system, Financial and Business Management System 

(FBMS). Please note with this transition to FBMS some of the SGLs and account 

numbers used in FFS have changed. The changes are identified within the 

schedule above. 

Note 2:

Generic Customer Number 1000000010 was used in error to post either part or 

entire customer total. Adjustments to the correct customer Number will be made.

Note 3:

Customer Number 3000018306, Dish Network, was used in error. The Customer 

Number will be corrected to 3000021333, Whitney Construction.

Note 4:

Customer Number 30000017766, Net Impact, was used in error. The Customer 

Number will be corrected to 30000019140, T&P Farms. 
0214-19 Schedule 19

September 30, 2014

Page 1 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0214 - MISCELLANEOUS PROJECTS 

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

6730 623B Joint Expense - Debit (Imputed Costs)

623 00 CVP General - Storage $ 0.00 $ 531,834.10

610A/6100/6400 6230000 Storage/Joint Exp - Irr 880,178.10 0.00

COE2 Hidden Reservoir

3210000 OM Exp Trans By COE 240,349.64 260,563.67

COE3 Buchanan Reservoir

3210000 OM Exp Trans By COE 635,397.78 608,752.49

 TOTAL TRANSFERRED BY CORPS $ 875,747.42 $ 869,316.16

 TOTAL STORAGE SYSTEM $ 1,755,925.52 $ 1,401,150.26

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Water Mktg Irrigation $ 2,756,337.88 $ 4,818,463.71

6730000 Wtr Mktg/Joint Exp - Irr 972,539.98 0.00

610A/6100/6400 6731 Irrigation

6730000 Water Mktg Irrigation 308,043.47 0.00

6730000 Wtr Mktg/Joint Exp - Irr 59,404.38 0.00

6330 6731 Irrigation

6730000 Water Mktg Irrigation 0.25 0.00

6730000 Wtr Mktg/Joint Exp - Irr 0.21 0.00

610A/61006400 673B Irrigation

6730000 Wtr Mktg/Joint Exp - Irr 7,533.37 0.00

6730 673B Joint Expense - Debit (Imputed Costs)

6730000 CVP General - Water Marketing 0.00 15,368.33

 TOTAL WATER MARKETING $ 4,103,859.54 $ 4,833,832.04

610A/6100/6400 I 61F Nonreimbursable Expense

4970 Ability To Repay Reviews $ 0.00 $ 18,672.31

0020000 Sac Rvr Settlement Contr 4,492.10 0.00

0030000 TCCA 701.82 0.00

610A/6100/6400 4970 Nonreim Expenses-FY Activity

0020000 Sac Rvr Settlement Contr 342.14 0.00

0030000 TCCA 51.76 0.00

 TOTAL NON REIMBURSABLE $ 5,587.82 $ 18,672.31

 TOTAL 0214 - MISCELLANEOUS PROJECTS $ 5,865,372.88 $ 6,253,654.61
0214-19 Schedule 19

September 30, 2014

Page 2 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0353 - AMERICAN RIVER DIVISION 

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 2,013,148.15 $ 1,616,591.13

6330 6231

6230000 Storage/Joint Exp - Irr 10.16 0.00

6731

6730000 Wtr Mktg/Joint Exp - Irr 417.56 0.00

 TOTAL STORAGE SYSTEM $ 2,013,575.87 $ 1,616,591.13

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

6730 673B Joint Expense

673 00 CVP General - Water Marketing $ 0.00 $ 879.13

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr 3,261,821.39 2,065,385.54

 TOTAL WATER MARKETING $ 3,261,821.39 $ 2,066,264.67

TOTAL 0353 - AMERICAN RIVER DIVISION $ 5,275,397.26 $ 3,682,855.80

0416 - TRINITY RIVER DIVISION

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 360,322.72 $ 281,302.25

6330 6231

6230000 Storage/Joint Exp - Irr 3.10 0.00

 TOTAL STORAGE SYSTEM $ 360,325.82 $ 281,302.25

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr $ 315,181.33 $ 175,491.22

 TOTAL WATER MARKETING $ 315,181.33 $ 175,491.22

TOTAL 0416 - TRINITY RIVER DIVISION $ 675,507.15 $ 456,793.47
0214-19 Schedule 19

September 30, 2014

Page 3 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0725 - SACRAMENTO RIVER DIVISION

CARRIAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6431 Joint Expense - Debit

6430000 Carriage/Joint Exp - Irr $ 33,362.60 $ 68,555.10

 TOTAL CARRIAGE SYSTEM $ 33,362.60 $ 68,555.10

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 185,755.31 $ 430,650.24

623 AR Joint Expense - Storage ARRA 0.00 13,624.13

6330 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr 1.90 0.00

 TOTAL STORAGE SYSTEM $ 185,757.21 $ 444,274.37

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Joint Exp-Water Marketing $ 499,966.84 $ 449,661.59

6330 6730000 Joint Exp-Water Marketing 2.64 0.00

 TOTAL WATER MARKETING $ 499,969.48 $ 449,661.59

TOTAL 0725 - SACRAMENTO RIVER DIVISION $ 719,089.29 $ 962,491.06

0805 - SAN LUIS UNIT 

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 1,289,571.98 $ 3,845,223.98

 TOTAL STORAGE SYSTEM $ 1,289,571.98 $ 3,845,223.98

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

6730 673B Joint Expense - Debit (Imputed Costs)

6730000 Wtr Mktg/Joint Exp-Irr $ 3,552.49 $ 4,154.81

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr 474,339.54 444,478.56

 TOTAL WATER MARKETING $ 477,892.03 $ 448,633.37

ADMINISTRATIVE & GENERAL

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 4451 Monitoring

3230000 Monitoring $ 38,896.56 $ 58,232.32

4452 Research, Planning & Investigation

3230000 Research, Planning & Investigation 402.47 95.37

6330 4451 Monitoring

3230000 Monitoring 150.71 0.00

 TOTAL ADMINISTRATIVE & GENERAL $ 39,449.74 $ 58,327.69

TOTAL 0805 - SAN LUIS UNIT $ 1,806,913.75 $ 4,352,185.04
0214-19 Schedule 19

September 30, 2014

Page 4 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

AUBURN 0859 - FOLSOM UNIT 

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

673 00 CVP General - Water Marketing $ 0.00 $ 0.00

I 17J (CWP) Other Construction

610A/6100/6400 8021 Restoration Of The River Channel

0019300 Design And Specs (52.24) 0.00

6610 0019300 Design And Specs 52.24 0.00

TOTAL 0859 - AUBURN-FOLSOM UNIT $ 0.00 $ 0.00

0863 - DELTA DIVISION 

CARRIAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6431 Joint Expense - Debit

6430000 Carriage/Joint Exp - Irr $ 984,862.87 $ 3,164,058.78

6430000 Carriage Irrigation 540,834.70 0.00

6330 6430000 Carriage Irrigation 2.51 0.00

 TOTAL CARRIAGE SYSTEM $ 1,525,700.08 $ 3,164,058.78

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 233,930.12 $ 140,776.28

6330 6230000 Storage/Joint Exp - Irr 161.79 0.00

 TOTAL STORAGE SYSTEM $ 234,091.91 $ 140,776.28

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

6730 673B Joint Expense - Debit (Imputed Costs)

673 00 CVP General - Water Marketing $ 0.00 $ 1,508.02

610A/6100/6400 6731 Joint Expense - Debit

6730000 Water Mktg Irrigation 742,600.36 1,695,966.39

6730000 Wtr Mktg/Joint Exp - Irr 86,804.79 0.00

673 AR CVP General - Water Marketing ARRA

 TOTAL WATER MARKETING $ 829,405.15 $ 1,697,474.41

MISCELLANEOUS

6710 I 61B Operation & Maintenance Expense 

6870 Accum Depr Ref- 08636850 0.00 4,776.00

TOTAL 0863 - DELTA DIVISION $ 2,589,197.14 $ 5,007,085.47
0214-19 Schedule 19

September 30, 2014

Page 5 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0880 - STANISLAUS DIVISION 

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

6730 623B Joint Expense - Debit (Imputed Costs)

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 71,185.85 $ 66,696.95

6330 6230000 Storage/Joint Exp - Irr 0.81 0.00

 TOTAL STORAGE SYSTEM $ 71,186.66 $ 66,696.95

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr $ 288,749.09 $ 299,975.74

6330 6730000 Wtr Mktg/Joint Exp - Irr 1.79 0.00

TOTAL 0880 - STANISLAUS DIVISION $ 359,937.54 $ 366,672.69

0921 - SAN FELIPE DIVISION 

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr $ 94,498.84 $ 129,534.60

6900 6730000 Wtr Mktg/Joint Exp - Irr 624.53 0.00

 TOTAL 0921 - SAN FELIPE DIVISION $ 95,123.37 $ 129,534.60

1741 - SHASTA DIVISION 

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

6730 623B Joint Expense - Debit (Imputed Costs)

STORAGE SYSTEM

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 4,919,763.21 $ 4,895,057.58

6330 6230000 Storage/Joint Exp - Irr 152.86 0.00

 TOTAL STORAGE SYSTEM $ 4,919,916.07 $ 4,895,057.58

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr $ 179,406.40 $ 171,229.42

TOTAL 1741 - SHASTA DIVISION $ 5,099,322.47 $ 5,066,287.00
0214-19 Schedule 19

September 30, 2014

Page 6 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

1785 - FRIANT DIVISION

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 1,315,348.12 $ 1,314,920.85

 TOTAL STORAGE SYSTEM $ 1,315,348.12 $ 1,314,920.85

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr $ 1,074,389.02 $ 1,154,442.40

6330 6730000 Wtr Mktg/Joint Exp - Irr 59.87 0.00

610A/6100/6400 8942 Water Market-Hidden & Buchan Unit

1000000 Wtr Mkt-Hidden Buchan Unit $ 87,331.57 $ 36,737.21

 TOTAL WATER MARKETING $ 1,161,780.46 $ 1,191,179.61

TOTAL 1785 - FRIANT DIVISION $ 2,477,128.58 $ 2,506,100.46

1786 - WATER & POWER OPERATIONS 

WATER MARKETING

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 673B Joint Expense - Debit (Imputed Costs)

6730000 Wtr Mktg/Joint Exp - Irr $ 26,927.61 $ 8,875.91

610A/6100/6400 6731 Joint Expense - Debit

6730000 Wtr Mktg/Joint Exp - Irr 4,133,337.25 6,353,334.20

6730000 Water Mktg Irrigation 1,639,302.44 0.00

6330 6730000 Wtr Mktg/Joint Exp - Irr 357.94 0.00

TOTAL 1786 - WATER & POWER OPERATIONS $ 5,799,925.24 $ 6,362,210.11

1910 - CVP REPLACEMENT, ADDITION & MAINTENANCE 

CARRIAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6431 Joint Expense - Debit

6430000 Carriage/Joint Exp - Irr $ 261,882.40 $ 56,314.26

STORAGE SYSTEM

I 61B Operation & Maintenance Expense - Irrigation

610A/6100/6400 6231 Joint Expense - Debit

6230000 Storage/Joint Exp - Irr $ 321,354.89 $ 477,270.70

62300XM Storage/Joint Exp - Irr/Xm 168,451.70 2,127,018.35

TOTAL 1910 - CVP REPLACEMENT, ADDITION &

MAINTENANCE $ 751,688.99 $ 2,660,603.31

TOTAL OPERATING/PROGRAM EXPENSE-IRRIGATION $ 31,514,603.66 $ 37,806,473.62
0214-19 Schedule 19

September 30, 2014

Page 7 of 7

TITLE OPERATING/PROGRAM EXPENSE - IRRIGATION

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

SUMMARY

610A/6100/6400 CARRIAGE SYSTEM $ 1,820,942.57 $ 3,288,928.14

6330 CARRIAGE SYSTEM 2.51 0.00

610A/6100/6400 STORAGE SYSTEM 12,634,757.57 15,209,132.44

6330 STORAGE SYSTEM 748.18 0.00

6730 STORAGE SYSTEM 0.00 1,401,150.26

610A/6100/6400 WATER MARKETING 17,008,463.31 17,794,700.58

6330 WATER MARKETING 422.70 0.00

6730 WATER MARKETING 3,552.49 30,786.20

6900 WATER MARKETING 624.53 0.00

610A/6100/6400 ADMINISTRATIVE & GENERAL 39,299.03

6330 ADMINISTRATIVE & GENERAL 150.71 0.00

6610 OTHER CONSTRUCTION 52.24 0.00

610A/6100/6400 NONREIMBURSABLE EXPENSE 5,587.82 18,672.31

6710 DEPRECIATION EXPENSE 0.00 4,776.00

$ 31,514,603.66 $ 37,806,473.62
0214-20 Schedule 20

September 30, 2014

1 of 1

TITLE SUMMARY OF REVENUE AND PROGRAM EXPENSE-M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

REVENUE FROM SERVICES PROVIDED - PUBLIC / 

5200/5900 OTHER REVENUE

MI 52A OPERATING INCOME $ 11,265,039.50 $ 10,505,040.49

590E/5900 EXCHANGE REVENUE OTHER / OTHER REVENUE

MI 13C MATURED VAL CONT-NOT DEF 8,608,468.27 8,314,998.97

5310 INTEREST REVENUE

MI 52A OPERATING INCOME 112,306.00 0.00

MI 53A INTEREST ON INVESTMENT 7,717,416.85 8,010,886.15

578A/5780 IMPUTED FINANCING SOURCES

MI 63A INTEREST ON INVESTMENT 688,142.08 1,497,467.44

Total - Operating Income $ 28,391,372.70 $ 28,328,393.05

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE $ 5,127,269.09 $ 8,691,262.74

6330 OTHER INTEREST EXPENSE

MI 61B OPERATION & MAINTENANCE EXPENSE 294.69 0.00

6730 IMPUTED COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE 50,243.59 31,342.24

MI 63A INTEREST ON INVESTMENT 688,142.08 1,497,467.44

6900 NON PRODUCTION COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE 93.65 0.00

Total - Expenses $ 5,866,043.10 $ 10,220,072.42

 NET INCOME (LOSS) $ 22,525,329.60 $ 18,108,320.63

Transferred To Schedule 12:

331A MI 33I OTHER ACCUMULATED NET INCOME OR LOSS -

 INTEREST ACCRUED ON INVESTMENT $ 0.00 $ 1,497,467.44

331A MI 33A OTHER ACCUMULATED NET INCOME OR LOSS -

 M&I WATER 0.00 8,295,854.22

331A MI 33M OTHER ACCUMULATED NET INCOME OR LOSS -

 ACCUM INCOME FROM REPAY CONTR 0.00 8,314,998.97

$ 0.00 $ 18,108,320.63
0214-21 Schedule No. 21

September 30, 2014 TITLE REVENUE FROM SERVICES PROVIDED - M&I WATER 1 of 3 PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

CVP, MISCELLANEOUS PROJECTS (0214)

5200/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC / OTHER REVENUE

MI 52A OPERATING INCOME

420B Madera ID $ 0.00 $ (193.90)

803B Redding, City Of 47,187.28 94,862.44

Shasta County Water Agency 4,713.57 1,803.52

Shasta Community Services Dst 5,555.97 10,684.98

804B Centerville CSD 16,464.23 23,431.09

Hills Valley Irrigation Dist 933.79 0.00

Redding, City Of 1,341.90 480.00

Shasta Lake, City Of 126,762.96 (76,062.78)

O&M Deficit Income 0.00 28,253.84

Mountain Gate Community Servic 8,824.79 14,289.25

Shasta County Water Agency 680.03 4,241.41

US Forest Service 2.68 (2,044.77)

805B Roseville, City Of 563,185.05 517,905.28

City Of Sacramento 513,999.00 283,770.00

El Dorado Irrigation District 81,768.64 85,309.22

O&M Deficit Income 0.00 1,342,835.12

Sacramento County Water Agency 564,695.21 (146,874.19)

Sacramento Suburban WD 0.00 7,085.49

San Juan WD 0.00 149,440.60

San Juan Suburban Water Distri 283,386.56 0.00

806B San Benito County Water Distri 127,100.52 200,956.81

San Benito WD 0.00 (16,688.65)

Santa Clara Valley Water Distr 2,234,245.50 65,845.16

807B County Of Madera 1,499.19 775.82

Fresno County Water Works 18 1,818.48 (1,129.59)

Friant Dam 0.00 177.82

809B Anderson Cottonwood Irrigation 72,485.28 0.00

Lake California Property 2,737.02 3,000.00

Meyer's Crest Limited 3,667.05 (20,690.83)

Redding, City Of 56,271.21 9,123.45

Riverview Golf & Country Club 47.57 337.50

810B Stockton-East Water District 827,670.26 572,560.86

821B Placer County Water Agency 2,534.38 (964.08)

833B West Sacramento, City Of 21,641.18 244,925.04

Glenn-Colusa Irrigation Distri (2,211.36) 2,474.64

J & Mark A Hale 625.99 0.00

O&M Deficit Income 0.00 1,804.33

843B Bella Vista Water District 132,313.84 198,026.97

844B Clear Creek Community Service 59,141.03 106,791.32

846B O&M Deficit Income 0.00 61,192.50

Pacheco Water District 370.82 656.94

Panoche Water District Financi 2,147.27 1,892.56

San Luis Water District 8,072.83 18,673.80

848B Byron Bethany Irrigation Distr 20,975.90 0.00

City Of Tracy 220,985.64 355,082.01

Del Puerto Water District 13.38 33,906.20

US Fish and Wild Life (17,212.81) 0.00

Panoche Water District Financi 670.84 524.37

San Luis Water District 1,536.41 1,697.08

Plain View WD 0.00 18,073.02

US Dept Of Veterans Affairs 2,416.92 8,486.31

O&M Deficit Income 0.00 2,572.77
0214-21 Schedule No. 21

September 30, 2014 TITLE REVENUE FROM SERVICES PROVIDED - M&I WATER 2 of 3 PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

CVP, MISCELLANEOUS PROJECTS (0214) cont.

851B Arvin-Edison Water Storage Dis $ 11,638.19 $ 8,987.20

City Of Fresno 819,866.52 2,512,401.60

Delano-Earlimart Irrigation Di 2,460.00 3,625.83

Lindmore Irrigation District 248.14 196.00

Lindsay Strathmore Irrigation 13,601.04 (1,280.02)

Lindsay, City Of 37,673.85 (29,285.53)

Orange Cove Irrigation Distric (1,105.44) 1,621.13

Orange Cove, City Of 1,377.44 21,549.55

Shafter-Wasco Irrigation Distr 1,689.83 6,733.87

Tea Pot Dome Water District 131.60 280.42

Terra Bella Irrigation Dist 10,260.00 15,900.47

Lewis Creek WD 0.00 (13.64)

O&M Deficit Income 0.00 696.17

853B Contra Costa Water District 2,172,029.36 1,386,328.33

866B Avenal, City Of 126,069.26 80,090.14

Coalinga, City Of 268,323.75 341,291.29

Dos Palos Area Joint Powers 15,421.41 19,174.69

Huron, City Of 88,870.10 87,536.07

State Of California 95.96 (401.16)

Westlands Water District 76,228.18 88,410.24

881B Corning Water District 635.63 170.12

883B Colusa County Water District 2,930.59 3,846.02

Colusa, County Of 54.84 0.00

Dunnigan Water District 477.57 2,286.85

Glide WD 0.00 373.40

Holthouse Water District 465.88 42.63

Kanawha Water District 994.38 251.52

Orland Artois Water District 151.60 765.85

EL Dorado ID 0.00 (162,330.00)

887B East Bay Municipl Utilty Distr 1,062,891.50 0.00

Sacramento Municipal Utility D 658,777.24 552,181.16

889B Colusa, County Of 105.00 135.00

Dish Network 1/ (390.00) 0.00

Stony Creek Water District 3,546.48 9,085.20

US Forest Service 527.48 349.55

Whitney Construction Inc. 0.00 (146.75)

4800 San Luis & Delta-Mendota Water 0.00 1,344,886.56

TOTAL OPERATING INCOME - M&I WATER (0214) $ 11,377,113.38 $ 10,505,040.49

5310 INTEREST REVENUE

MI 52A OPERATING INCOME

805B Sacramento County Water Agency $ 112,306.00 $ 0.00

578A/5780 IMPUTED FINANCING RESOURCES

MI 63A INTEREST ON INVESTMENT

4750 Other-Remaining CVP $ 113,265.91 $ 721,278.71

4750 EBMUD 308,085.21 420,960.52

4750 SMUD 266,790.96 355,228.21

TOTAL INTEREST ON INVESTMENT $ 688,142.08 $ 1,497,467.44
0214-21 Schedule No. 21

September 30, 2014 TITLE REVENUE FROM SERVICES PROVIDED - M&I WATER 3 of 3 PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

SAN FELIPE UNIT (0921)

5310 INTEREST REVENUE

MI 53A INTEREST ON INVESTMENT

4951 San Benito County Water Distri $ 567,394.17 $ 0.00

Santa Clara Valley Water Dist. 6,055,027.20 6,650,448.78

Santa Clara Valley Water Dist. (Deficit) 1,094,995.48 1,360,437.37

$ 7,717,416.85 $ 8,010,886.15

5900 OTHER REVENUE

MI 13C MATURED VAL CONT-NOT DEF

1218 Santa Clara Valley Water Dist. $ 7,783,710.90 $ 0.00

Santa Clara Valley & San Benito WD/IOD 0.00 7,518,269.01

San Benito County Water Distri 824,757.37 796,729.96

$ 8,608,468.27 $ 8,314,998.97

TOTAL OPERATING & OTHER REVENUE AND

IMPUTED FINANCING - M&I WATER $ 28,503,446.58 $ 28,328,393.05

Note: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new accounting 

system, Financial and Business Management System (FBMS). Please note with this transition to FBMS some of the 

SGLs and account numbers used in FFS have changed. The changes are identified within the schedule above.

1/ Customer Number 3000018306, Dish Network, was inadvertently used. 
0214-22 Schedule No. 22

September 30, 2014

1 of 6

TITLE OPERATING/PROGRAM EXPENSE - M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

0214 - MISCELLANEOUS PROJECTS

STORAGE SYSTEM

6730 IMPUTED COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE - M&I

723B Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 46,082.62 $ 27,844.72

TOTAL STORAGE SYSTEM $ 46,082.62 $ 27,844.72

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE - M&I

7731 Joint Exp Debit Water Mktg M& I

7730000 Wtr Mktg/Joint Exp - M&I $ 408,815.38 $ 606,874.75

6730 IMPUTED COSTS

773B Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I 793.16 1,481.80

TOTAL WATER MARKETING $ 409,608.54 $ 608,356.55

6730 IMPUTED COSTS

MI 63A INTEREST ON INVESTMENT - M&I

4750 Imputed Costs $ 0.00 $ 1,497,467.44

0000000 Other - Remaining CVP 113,265.91 0.00

0000100 EBMUD 308,085.21 0.00

0000200 SMUD 266,790.96 0.00

TOTAL IMPUTED COSTS $ 688,142.08 $ 1,497,467.44

TOTAL 0214 - MISCELLANEOUS PROJECTS $ 1,143,833.24 $ 2,133,668.71

0353 - AMERICAN RIVER DIVISION

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 338,104.23 $ 271,071.46

6330 OTHER INTEREST EXPENSE

7230000 Storage/Joint Exp - M&I 1.70 0.00

TOTAL STORAGE SYSTEM $ 338,105.93 $ 271,071.46

CARRIAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

8887 Folsom South Canal - Carriage

32100DC Distributing Cst/Flsm $ 108,106.10 $ 121,592.58

3210000 Operation 100,606.77 71,050.13

3220000 Maintenance 242,132.55 151,849.38

3230000 Other Direct Expenses (30.32) 12,411.73

6330 OTHER INTEREST EXPENSE

32100DC Distributing Cst/Flsm 0.05 0.00

3210000 Operation 3.46 0.00

TOTAL CARRIAGE SYSTEM $ 450,818.61 $ 356,903.82
0214-22 Schedule No. 22

September 30, 2014

2 of 6

TITLE OPERATING/PROGRAM EXPENSE - M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 479,405.21 $ 336,084.56

6330 OTHER INTEREST EXPENSE

7730000 Wtr Mktg/Joint Exp - M&I 61.69 0.00

6730 IMPUTED COSTS

773B Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I 0.00 155.87

TOTAL WATER MARKETING SYSTEM $ 479,466.90 $ 336,240.43

TOTAL 0353 - AMERICAN RIVER DIVISION $ 1,268,391.44 $ 964,215.71

0416 - TRINITY RIVER DIVISION

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 53,776.85 $ 42,106.60

6330 OTHER INTEREST EXPENSE

7230000 Storage/Joint Exp - M&I 0.48 0.00

TOTAL STORAGE SYSTEM $ 53,777.33 $ 42,106.60

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 45,911.03 $ 30,181.46

TOTAL 0416 - TRINITY RIVER DIVISION $ 99,688.36 $ 72,288.06

0725 - SACRAMENTO RIVER DIVISION

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 9,564.69 $ 4,278.93

723ARRA Joint Expense - Storage ARRA 0.00 136.28

6330 OTHER INTEREST EXPENSE

7230000 Storage/Joint Exp - M&I 0.02 0.00

TOTAL STORAGE SYSTEM $ 9,564.71 $ 4,415.21

CARRIAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7431 Joint Exp Debit Carriage/Joint Exp - M&I

7430000 Carriage/Joint Exp - M&I $ 371.22 $ 683.90

TOTAL CARRIAGE SYSTEM $ 371.22 $ 683.90
0214-22 Schedule No. 22

September 30, 2014

3 of 6

TITLE OPERATING/PROGRAM EXPENSE - M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 74,914.71 $ 79,496.41

6330 OTHER INTEREST EXPENSE

7730000 Wtr Mktg/Joint Exp - M&I 0.40 0.00

TOTAL WATER MARKETING $ 74,915.11 $ 79,496.41

TOTAL 0725 - SACRAMENTO RIVER DIVISION $ 84,851.04 $ 84,595.52

0805 - SAN LUIS UNIT

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 644,391.43 $ 1,647,860.28

TOTAL STORAGE SYSTEM $ 644,391.43 $ 1,647,860.28

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 70,030.78 $ 84,417.65

6730 IMPUTED COSTS

773B Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I 532.71 736.66

TOTAL WATER MARKETING $ 70,563.49 $ 85,154.31

TOTAL 0805 - SAN LUIS UNIT $ 714,954.92 $ 1,733,014.59

0863 - DELTA DIVISION

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 34,562.08 $ 24,273.63

6330 OTHER INTEREST EXPENSE

7230000 Storage/Joint Exp - M&I 23.91 0.00

TOTAL STORAGE SYSTEM $ 34,585.99 $ 24,273.63

CARRIAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7431 Joint Exp Debit Carriage/Joint Exp - M&I

7430000 Carriage/Joint Exp - M&I $ 224,197.98 $ 321,034.89

6330 OTHER INTEREST EXPENSE

7430000 Carriage/Joint Exp - M&I 0.37 0.00

TOTAL CARRIAGE SYSTEM $ 224,198.35 $ 321,034.89
0214-22 Schedule No. 22

September 30, 2014

4 of 6

TITLE OPERATING/PROGRAM EXPENSE - M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 115,245.77 $ 349,321.57

6330 OTHER INTEREST EXPENSE

7730000 Wtr Mktg/Joint Exp - M&I 32.88 0.00

6730 IMPUTED COSTS

773B Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I 0.00 267.38

TOTAL WATER MARKETING $ 115,278.65 $ 349,588.95

TOTAL 0863 - DELTA DIVISION $ 374,062.99 $ 694,897.47

0880 - STANISLAUS DIVISION

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 24,595.00 $ 36,989.32

6330 OTHER INTEREST EXPENSE

7730000 Wtr Mktg/Joint Exp - M&I 0.26 0.00

TOTAL 0880 - STANISLAUS DIVISION $ 24,595.26 $ 36,989.32

0921 - SAN FELIPE DIVISION 

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 18,664.63 $ 35,030.36

6900 NON PRODUCTION COSTS

7730000 Wtr Mktg/Joint Exp - M&I 93.65 0.00

TOTAL 0921 - SAN FELIPE DIVISION $ 18,758.28 $ 35,030.36

1741 - SHASTA DIVISION

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 759,340.29 $ 762,153.85

6330 OTHER INTEREST EXPENSE

7230000 Storage/Joint Exp - M&I 22.61 0.00

TOTAL STORAGE EXPENSE $ 759,362.90 $ 762,153.85

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 25,290.76 $ 28,617.92

TOTAL WATER MARKETING $ 25,290.76 $ 28,617.92
0214-22 Schedule No. 22

September 30, 2014

5 of 6

TITLE OPERATING/PROGRAM EXPENSE - M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

TOYON PIPELINE

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7745 Toyon Pipeline

3220000 Maintenance $ 0.00 $ 104,820.11

3222000 Maint-Shasta Dom Wtr Pmp 30,695.92 0.00

TOTAL TOYON PIPELINE $ 30,695.92 $ 104,820.11

TOTAL 1741 - SHASTA DIVISION $ 815,349.58 $ 895,591.88

1785 - FRIANT DIVISION

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 196,552.73 $ 196,988.78

TOTAL STORAGE SYSTEM $ 196,552.73 $ 196,988.78

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 159,937.82 $ 198,134.31

6330 OTHER INTEREST EXPENSE

7730000 Wtr Mktg/Joint Exp - M&I 8.85 0.00

TOTAL WATER MARKETING $ 159,946.67 $ 198,134.31

TOTAL 1785 - FRIANT DIVISION $ 356,499.40 $ 395,123.09

1786 - WATER & POWER OPERATIONS

WATER MARKETING

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7731 Joint Exp Debit Water Mktg M&I

7730000 Wtr Mktg/Joint Exp - M&I $ 607,684.26 $ 609,314.80

6330 OTHER INTEREST EXPENSE

7730000 Wtr Mktg/Joint Exp - M&I 37.68 0.00

6730 IMPUTED COSTS

773B Joint Exp Debit Wtr Mktg/Joint Exp - M&I

7730000 Wtr Mktg/Joint Exp - M&I 2,835.10 855.81

TOTAL 1786 - WATER & POWER OPERATIONS $ 610,557.04 $ 610,170.61

1910 - REPLACEMENT, ADDITIONS & MAINTENANCE

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

8811 Shasta Pipeline Rax 584 Reline Wtr Main

3220000 Rax 584 Reline Wtr Main $ 21,867.87 $ 0.00

8840 No Fk Pipeline N Fork Pipeline Rep

3220000 N Fork Pipeline Rep 222,585.49 1,784,755.78

6330 OTHER INTEREST EXPENSE

8840 No Fk Pipeline N Fork Pipeline Rep

3220000 N Fork Pipeline Rep 100.33 0.00

TOTAL OPERATION & MAINTENANCE $ 244,553.69 $ 1,784,755.78
0214-22 Schedule No. 22

September 30, 2014

6 of 6

TITLE OPERATING/PROGRAM EXPENSE - M&I WATER

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

STORAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7231 Joint Exp Debit Storage/Joint Exp - M&I

7230000 Storage/Joint Exp - M&I $ 46,122.76 $ 71,417.75

72300XM Storage/Jt Exp - M&I/XM 25,133.16 698,603.47

TOTAL STORAGE SYSTEM $ 71,255.92 $ 770,021.22

CARRIAGE SYSTEM

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MI 61B OPERATION & MAINTENANCE EXPENSE

7431 Joint Exp Debit Carriage/Joint Exp - M&I

7430000 Carriage/Joint Exp - M&I $ 38,691.94 $ 9,710.10

TOTAL CARRIAGE SYSTEM 38,691.94 9,710.10

TOTAL 1910 - REPLACEMENT, ADDITIONS & MAINT. 354,501.55 2,564,487.10

TOTAL OPERATING/PROGRAM EXPENSE - M&I WATER $ 5,866,043.10 $ 10,220,072.42

SUMMARY

6100 STORAGE SYSTEM $ 2,107,548.22 $ 3,718,891.03

6330 STORAGE SYSTEM 48.72 0.00

6730 STORAGE SYSTEM 46,082.62 27,844.72

6100 CARRIAGE SYSTEM 714,076.24 688,332.71

6330 CARRIAGE SYSTEM 3.88 0.00

6100 WATER MARKETING 2,030,495.35 2,394,463.11

6330 WATER MARKETING 141.76 0.00

6730 WATER MARKETING 4,160.97 3,497.52

6900 WATER MARKETING 93.65 0.00

6100 OTHER 244,453.36 1,784,755.78

6330 OTHER 100.33 0.00

6730 INTEREST ON INVESTMENT 688,142.08 1,497,467.44

6100 TOYON PIPELINE 30,695.92 104,820.11

$ 5,866,043.10 $ 10,220,072.42

Note: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new 

accounting system, Financial and Business Management System (FBMS). Please note with this transition to 

FBMS some of the SGLs and account numbers used in FFS have changed. 
0214-23 Schedule No.23

September 30, 2014

1 of 1

TITLE SUMMARY OF REVENUE AND PROGRAM EXPENSE - MP

PROJECT CENTRAL VALLEY PROJECT CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

610A OPERATING/PROGRAM EXPENSE - FUNDED

MP 61N OPERATION & MAINTENANCE EXPENSE -

 MULTIPURPOSE $ 59,292,906.34 $ 67,687,846.11

NOTE: Operating/Program Expenses (SGL 610A) data for individual projects is included 

on Schedule 25A, pages 1-15.
0214-25 Schedule No. 25

September 30, 2014

1 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

6100/6400 OPERATING/PROGRAM EXPENSE - FUNDED

MP 61N MULTIPURPOSE OPERATIONS

MISCELLANEOUS PROJECTS (0214)

MP 61N 2032 PROGRAM MANAGEMENT TRAINING

000 00 Program Management Training $ 315,315.00 $ 94,185.00

MP 61N 8820 CVP O&M RADIO NETWORK

322 00 Maintenance 0.00 225.56

322 14 VHF Radio System 1,455.89 0.00

 TOTAL CVP O&M RADIO NETWORK 1,455.89 225.56

MP 61N 8900 HABITAT MONITORING PROGRAM

323 00 Other Direct Expenses - Habitat 2,304.00 20,654.10

MP 61N 8910 ENVIRONMENTAL DATA

000 00 Environmental Data 148,137.02 218,068.44

MP 61N 8911 RESERVOIR LANDSLIDE SURVEILLANCE

321 22 Region (8,553.18) 30,593.57

MP 61N 8919 FISH AND WILDLIFE ACTIVITIES

342 00 Coordination Act Activities/Technical Support 46,350.49 57,724.39

342 02 Fisheries Technical Support 0.00 710.82

 TOTAL - FISH AND WILDLIFE ACTIVITIES 46,350.49 58,435.21

MP 61N 8920 ADMINISTRATIVE & GENERAL - REGION

323 00 Other Direct Expense 153,678.55 174,692.00

MP 61N 8921 ADMINISTRATIVE & GENERAL - REGION

SOL 00 ADMINISTRATIVE & GENERAL (Imputed) 16,455.60 21,812.08

342 09 NEPA Technical Support 5,644.74 127,027.01

TOTAL ADMINISTRATIVE & GENERAL - REGION 22,100.34 148,839.09

MP 61N 8941 WATER MARKETING - CVP GENERAL

332 00 Water Marketing - Region 0.00 162.38

332 10 Ability to Pay Task Team (76.22) 34,432.65

332 27 CVP/SWP Model & Data Development 0.00 2,006.00

332 CR Contracts and Repayments 83,926.69 636,792.95

332 GS GIS Activities 135.40 90,809.57

332 GW Groundwater Tech Support 16.25 (1,390.00)

332 ID Irrigation and Drainage 0.00 11,432.79

332 P8 Phase 8 Activities 5,969.29 15,082.36

332 RS00 Rate Setting 0.00 40,091.59

332 RS10 Rate Setting-Cost Allocation 112,941.82 36,236.79

332 RS20 RS Economists-SPCCRS 0.00 (1,623.00)

332 RS31 RS WTR Accounting-Water Recons 0.00 (21,054.00)

332 RS33 RS WTR Accounting-Revenue Vert 0.00 (1,330.00)

332 RS34 RS WTR Accounting-Other Assignments 0.00 (9,833.00)

332 RS36 RS WTR Accounting-BORWORKS Tasks 0.00 (717.00)

332 RS42 RS RATE Team-Draft & Fin Accounting 0.00 (12,039.00)

332 RS44 CVP Financial Viability 0.00 17,319.89

332 WR Water Rights 191.20 46,530.99

332 70 CVP/SWP Model & Data Development 18,603.14 0.00

 TOTAL WATER MARKETING-CVP GENERAL 221,707.57 882,911.96

MP 61N 8943 WATER MARKETING-LONG TERM CONTRACT RENEWAL

332 09 Long Term - NEPA Compliance 200,056.75 445,838.28

MP 61N 8944 SJRB FLOW PROGRAM (VAMP)

100 00 SJRB Flow Program (VAMP) 43,014.14 251,900.10

MP 61N 8946 WQ Program Coordination 5,127.70 0.00

323 00

MP 61N 8947 MODEL MAINTENANCE

323 00 Model Maintenance 4,865.30 40,553.80

 TOTAL MODEL MAINTENANCE $ 4,865.30 $ 40,553.80
0214-25 Schedule No. 25

September 30, 2014

2 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

MISCELLANEOUS PROJECTS (0214) CONTINUED

MP 61N 8948 MODEL EVALUATION

323 00 Model Evaluation $ 0.00 $ 69,997.71

 TOTAL MODEL EVALUATION 0.00 69,997.71

MP 61N 8949 WATER MARKETING - CVP O&M

323 00 Water Quality Monitor Program 1,354.41 8,890.50

MP 61N 8950 ADMINISTRATION - CVP O&M

000 00 Coordination Expenses 293,540.20 281,899.18

201 00 Clean Water Action Plan 366.10 530.04

300 00 Spill Prevent Contain/Cntrmsres 0.00 51,739.11

500 00 Pest Management Program 0.00 (266.44)

510 00 Integrated Pest Management 45,871.63 0.00

EMS 00 Environmental Mgmt System 172,242.50 89,025.64

 TOTAL ADMINISTRATION - CVP O&M 512,020.43 422,927.53

MP 61N 8951 RPA IMPLEMENTATION (EXYOLO&RIM)

100 00 RPA Implementation (EXYOLO & RIM) 74,272.30 10,831.26

MP 61N 8952 NEPA BIOP SWCVP 5,316.88 105,867.50

332 00

MP 61N 8953 ESA BIOP SWPCVP 7,651.95 195,683.00

332 00

MP 61N 8980 CERCLA/SARA - CVP O&M

300 00 Site Investigations 7,826.92 3,623.05

300 01 In-House Site Investigations 126,859.20 93,376.31

300 02 Contract-Site Investigations 0.00 0.00

 TOTAL CERCLA/SARA - CVP O&M 134,686.12 96,999.36

MP 61N 8990 ADMIN & GENERAL - REGION

342 09 NEPA Technical Support 193,752.21 78,401.24

342 10 In-House-Site Investigations 0.00 312.00

 TOTAL ADMIN & GENERAL - REGION 193,752.21 78,713.24

MP 61N 8991 WATER MARKETING -CVP GENERAL 

SOL 00 ADMINISTRATIVE & GENERAL (Imputed) 12,370.40 11,337.89

332 00 CVP SWP Model & Data Dev 0.00 26,565.31

332 CR Contracts and Repayments 962,147.60 567,775.11

332 GS GIS Activities 238,296.46 165,225.94

322 GW Groundwater Tech Support 24,932.04 24,996.18

332 ID Irrigation and Drainage 51,992.82 45,412.39

332 P8 Phase 8 Activities 0.00 0.00

332 RS Rate Setting 3,271,384.61 2,710,732.94

332 WB Water Banking 0.00 0.00

332 WR Water Rights 806,260.02 685,648.18

332 WT Water Transfers 0.00 0.00

332 70 CVP/SWP Model & Data Development 191,017.10 0.00

 TOTAL WATER MARKETING-CVP GENERAL 5,558,401.05 4,237,693.94

MP 61N 8993 WTR QUALITY PRGM COORDINATION

323 00 Other Direct Expense 81,107.64 106,817.12

MP 61N 8994 MODEL MAINTENANCE 201,766.84 360,381.90

323 00

MP 61N 8995 MODEL EVALUATION 67,208.12 90,529.64

323 00

MP 61N 8996 WATER QUALITY MONITORING PRGM 350,513.36 488,042.19

323 00
0214-25 Schedule No. 25

September 30, 2014

3 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

MISCELLANEOUS PROJECTS (0214) CONTINUED

MP 61N 8997 ADMINISTRATION - CVP O&M

201 00 Clean Water Action Plan $ 240,962.78 $ 166,704.37

6330 MP 61N 8941

332CR WATER MARKETING - CVP GENERAL 0.24 0.00

MP 61N 8991 Contract/GIS/ Drainage & Water Rights 0.54 0.00

Total Water marketing - CVP General 0.78 0.00

6730 MP 61N COE4 BLACK BUTTE

321 00 O&M COE (Imputed) 2,304,131.15 1,392,235.86

MISCELLANEOUS PROJECTS (0214)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE $ 10,888,705.59 $ 10,199,212.23

6100/6400 AMERICAN RIVER DIVISION (0353)

MP 61N 195R SSLE

FOL 10 Guards/Surveillance-Reimbursable 5,990,357.97 3,250,645.65

FOL 20 Folsom Post 9/11 Sec O&M Costs 133,558.57 253.24

 TOTAL SSLE 6,123,916.54 3,250,898.89

MP 61N 8805 FOLSOM DAM & RESERVOIR

321 00 Operation 64,428.88 2,108.08

321 DC Distribution Costs - Folsom 236,300.25 265,995.51

322 00 Maintenance 802,896.42 396,237.40

322 98 Folsom Dam Security Lighting 45,495.75 52,224.29

323 00 Other Direct Expenses 0.00 14,947.97

323 01 Sonar Mapping 51,836.15 41,065.89

323 DC Distributing Cost-Folsom 2,940.38 2,444.69

 TOTAL FOLSOM DAM & RESERVOIR 1,203,897.83 775,023.83

MP 61N 8806 NIMBUS DAM & RESERVOIR

321 00 Operation (1,899.63) 5,227.54

321 DC Distribution Costs - Folsom 72,069.14 81,058.49

321 23 Nimbus Dam Surveillance 10,274.42 11,536.34

322 00 Maintenance 130,612.80 171,577.83

 TOTAL NIMBUS DAM & RESERVOIR 211,056.73 269,400.20

MP 61N 8834 AMERICAN RIVER

321 00 Operation 381,159.41 101,937.92

321 DC Distribution Costs 19,155.30 17,998.86

321 03 Temperature Monitoring Program 0.00 0.00

324 00 American River Water Forum 50,061.99 51,970.47

 TOTAL AMERICAN RIVER 450,376.70 171,907.25

MP 61N 8840 FOLSOM PIPELINES

321 DC Distribution Costs 119,286.85 134,292.42

322 00 Maintenance 33,901.19 17,889.80

 TOTAL FOLSOM PIPELINES 153,188.04 152,182.22

MP 61N 8841 FOLSOM PUMPING PLANT

321 00 Operation 59,416.71 4,366.97

321 00DC Distribution Costs 139,540.43 157,090.81

322 00 Maintenance 363,656.70 212,967.71

322 10 Emergency Water Supply System 2,858.50 0.00

 TOTAL FOLSOM PUMPING PLANT 565,472.34 374,425.49

MP 61N 8860 FOLSOM COMPLEX

322 01 Folsom Buildings and Grounds 1,187,457.20 865,225.27

322 02 Shops Operating Expense 73,280.35 189,789.12

322 03 Weed Spray Program 137,900.86 143,743.43

322 05 Folsom Complex Security Fence 52,707.22 23,533.33

322 06 Folsom Security Lock System 7,199.84 6,141.73

322 07 Folsom Complex Safety 9,911.97 37,662.15

322 08 ADP Expense 89,763.73 140,960.85

323 01 Folsom Complex - Wellness Program (16,617.22) 44,602.60

 TOTAL FOLSOM PUMPING PLANT $ 1,541,603.95 $ 1,451,658.48
0214-25 Schedule No. 25

September 30, 2014

4 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

AMERICAN RIVER DIVISION (0353) (continued)

MP 61N 8861 FOLSOM GARAGE

322 01 Folsom Garage $ 230,459.20 $ 259,200.31

322 02 Transportation Expense 0.00 0.00

322 03 Fuel Expense 0.00 0.00

 TOTAL FOLSOM GARAGE 230,459.20 259,200.31

MP 61N 8862 PLANT MAIN DRAW, HISTRY, LIBRY

322 01 Plant/Library Maintenance 464,460.80 437,259.22

MP 61N 8940 WATER QUALITY MONITORING

323 00 Wtr Quality Monitor-Am Rvr Div 0.00 5,551.03

323 DC Distributing Costs - Folsom Div 2,939.87 2,442.82

 TOTAL WATER QUALITY MONITORING 2,939.87 7,993.85

MP 61N 8941 WATER MARKETING - FOLSOM

332 24 Water Marketing - Folsom 399,582.83 353,774.32

332 24DC Distribution Costs 130,641.05 110,510.53

SOL 00 Water Marketing - Folsom (Imputed) 0.00 1,035.00

 TOTAL WATER MARKETING - FOLSOM 530,223.88 465,319.85

MP 61N 8943 WATER MKTING-LONG TERM CONTRACT RENEWAL 

332 00DC Distribution Costs 32,957.23 27,425.18

332 54 Long Term - NEPA Compliance 8,559.23 27,659.01

332 64 Long Term - ESA Compliance 11,519.70 53,434.30

 TOTAL WTR MKTING-LONG TERM CNTR RENEWA 53,036.16 108,518.49

MP 61N 8944 ENDANGERED SPECIES ACT COMPLIANCE

000 00 Miscellaneous Expense 9,468.29 3,735.67

000 00DC Distribution Costs 17,642.81 14,669.21

001 00 FWL Mgmt & Development 696.00 0.00

 TOTAL ENDANGERED SPECIES ACT COMPLIANCE 27,807.10 18,404.88

MP 61N 8946 NEPA COMPLIANCE ACTIVITIES

000 00 Miscellaneous Activities 48,267.69 48,784.64

000 00DC Distribution Costs 91,187.44 75,814.25

 TOTAL NEPA COMPLIANCE ACTIVITIES 139,455.13 124,598.89

MP 61N 8947 ENVIRONMENTAL MONITORING PROGRAM

000 00 Environmental Monitoring Expense (5,915.53) 159,540.77

000 00DC Distribution Costs 18,825.63 15,672.02

 TOTAL ENVIRONMENTAL MONITORING PROGRAM 12,910.10 175,212.79

MP 61N 8948 DEVELOPMENT OF EXISTING PROPOSALS

323 00 Implement Existing Proposals 0.00 160.50

323 00DC Distribution Costs 15,280.84 12,678.49

 TOTAL DEVELOPMENT OF EXISTING PROPOSALS 15,280.84 12,838.99

ADMINISTRATION & GENERAL EXPENSE

MP 61N 8950 ADMINISTRATION - FOLSOM

000 00DC Distribution Costs 61,771.63 51,423.97

400 00 402 Compliance 52,900.03 48,015.65

 TOTAL ADMINISTRATION - FOLSOM 114,671.66 99,439.62

MP 61N 8960 RCRA - FOLSOM

000 00DC Distribution Costs 3,529.46 2,937.24

MP 61N 8970 TSCA - FOLSOM

000 00DC Distribution Costs 1,764.37 1,468.56

332 10 Implement Biological Opinion 0.00 (1,973.41)

MP 61N GISR American River GIS 3,212.24 0.00
0214-25 Schedule No. 25

September 30, 2014

5 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

6330 AMERICAN RIVER DIVISION (0353) (continued)

MP 61N 195R SSLE

FOL 10 Guards/Surveillance-Reimbursable $ 979.90 $ 0.00

FOL 20 Folsom Post 9/11 Sec O&M Costs 18.07 0.00

MP 61N 8805 - 8950 FOLSOM INTEREST 24.21 0.00

AMERICAN RIVER DIVISION (0353)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE $ 11,850,285.12 $ 8,156,715.64

TRINITY RIVER DIVISION (0416)

6100/6400 MP 61N 8800 TRINITY DAM & RESERVOIR

321 00 Operation 177,091.55 169,854.82

322 00 Maintenance 245,514.24 256,021.03

323 00 Other Direct Expense 27,824.84 27,279.28

 TOTAL TRINITY DAM & RESERVOIR 450,430.63 453,155.13

MP 61N 8801 CLEAR CREEK TUNNEL

322 00 Maintenance 340,841.40 52,702.51

MP 61N 8802 FORMERLY - WHISKEYTOWN DAM & RESERVOIR

321 00 Operation 188,267.53 176,518.61

322 00 Maintenance 205,383.98 218,770.87

323 00 Other Direct Expense 13,467.40 10,452.45

 TOTAL CLAIR A. HILL WHISKEYTOWN DAM 407,118.91 405,741.93

MP 61N 8803 SPRING CREEK TUNNEL

322 00 Maintenance 47,232.65 14,125.21

MP 61N 8886 SPRING CREEK DEBRIS DAM

321 00 Operation 192,778.13 180,532.02

322 00 Maintenance 228,870.14 175,705.02

 TOTAL SPRING CREEK DEBRIS DAM 421,648.27 356,237.04

MP 61N 8912 RESERVOIR LANDSLIDE SURVEILLANCE

321 22 Shasta 133.24 534.21

MP 61N 8942 TRINITY WATER QUALITY MONITORING

332 10 Trinity Water Quality Monitoring 186,002.82 68,442.96

332 11 Water Quality - Iron Mtn. Mine 184,277.16 151,406.57

 TOTAL TRINITY WATER QUALITY MONITORING 370,279.98 219,849.53

MP 61N 8947 TRINITY LAND MANAGEMENT

323 00 Land Management Activities 33,095.29 24,267.21

MP 61N 8950 ADMINSTRATION - TRINITY

000 00 Coordination Expenses 497.19 561.97

MP 61N 8960 RCRA - TRINITY

000 00 Miscellaneous Expenses 0.00 541.90

6330 MP 61N 8800 TRINITY DAM & RESERVOIR

321 00 Operation 2.32 0.00

322 00 Maintenance 2.32 0.00

MP 61N 8802 FORMERLY - WHISKEYTOWN DAM & RESERVOIR 4.98 0.00

8886 SPRING CREEK DEBRIS DAM 5.00 0.00

TRINITY RIVER DIVISION (0416)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 2,071,292.18 1,527,716.64

6100/6400 SACRAMENTO RIVER DIVISION (0725)

MP 61N 6351 RB RESEARCH PUMP PLANT O&M

321 00 Operations 14.24 6,403.03

322 00 Maintenance 0.00 2,529.01

TOTAL RB RESEARCH PUMP PLANT O&M $ 14.24 $ 8,932.04
0214-25 Schedule No. 25

September 30, 2014

6 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

SACRAMENTO RIVER DIVISION (0725) (continued)

MP 61N 6360 STONY CREEK 

001 91 Distributive Costs $ 1,703.11 $ 9,574.36

MP 61N 6502 TC CANAL FISH FACILITY

322 00 Maintenance- Fish Facility 953.17 1,030.36

MP 61N 8833 SACRAMENTO RIVER

321 00 Operation 6,366.10 161,012.71

322 00 Maintenance 151,595.31 156,336.89

323 00 Other Direct Expense 0.00 154,150.00

 TOTAL SACRAMENTO RIVER 157,961.41 471,499.60

MP 61N 8881 RED BLUFF DIV. DAM-ALLOC BASE

322 00 Maintenance 455.76 515.29

323 00 Other Direct Expense 0.00 341.99

 TOTAL RED BLUFF DIV. DAM-ALLOC BASE 455.76 857.28

MP 61N 8883 TEHAMA-COLUSA CANAL

322 00 Maintenance 953.17 1,686.06

323 00 Other Direct Expense 36,166.57 52,458.28

323 35 Aquatic Weed Research 0.00 15,544.73

 TOTAL TEHAMA-COLUSA CANAL 37,119.74 69,689.07

MP 61N 8935 RESERVOIR AND RIVER OPERATIONS

321 00 Operation 114,607.13 25,069.38

MP 61N 8940 WATER QUALITY MONITORING

323 00 Water Quality Monitoring 21,055.53 26,079.86

MP 61N 8941 WATER MARKETING - WILLOWS

332 29 Water Marketing - Willows 550,005.37 490,690.06

SOL 00 Water Marketing Solicitors Cost (Imputed) 0.00 2,168.26

TOTAL WATER MARKETING - WILLOWS 550,005.37 492,858.32

MP 61N 8943 LONG TERM CONTRACT RENEWALS

332 63 Long Term Contract Renewals 65.33 0.00

MP 61N 8944 GROUNDWATER INFO & REPORTING

000 00 Groundwater Info & Reporting 5,375.70 12,878.30

MP 61N 8950 ADMINISTRATION - WILLOWS

000 00 Spill Prevent Contain/Cntrmsres 497.19 561.97

6330 MP 61N 8833 SACRAMENTO RIVER INTEREST 5.28 0.00

MP 61N

SACRAMENTO RIVER DIVISION (0725)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 889,818.96 1,119,030.54

610A/6100/6400 SAN LUIS UNIT (0805)

MP 61N 2361 DSRA FOR CHANGE

100 00 DSRA for Change in Operations LBDD 857.19 27,993.45

MP 61N 3004 WESTLANDS LITIGATION

100 00 Westlands Litigation 40,671.35 36,168.09

MP 61N 8941 WATER MARKETING - SAN LUIS UNIT

332 21 Water Marketing & Contr Admin 244,017.07 210,178.16

SOL 00 Water Marketing & Contr Admin- (Imputed) 4,085.20 4,891.47

TOTAL WATER MARKETING - SAN LUIS UNIT 248,102.27 215,069.63

MP 61N 8943 WATER MARKETING-LONG TERM CONTRACT RENEWAL

332 76 Long Term - NEPA Compliance 81,909.58 108,557.52

332 8600 Interim Bio Opinion Implementation - San Luis 7,081.81 (620.62)

332 86BO Long Term - ESA Compliance 52,151.59 36,111.13

TOTAL WATER MKTING-LONG TERM CNTR RENE $ 141,142.98 $ 144,048.03
0214-25 Schedule No. 25

September 30, 2014

7 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

SAN LUIS UNIT (0805) (continued)

MP 61N 8944 GROUND WATER MONITORING

200 00 District Level Groundwater $ 77,400.17 $ 133,849.70

300 00 Water Quality/Groundwater Modeling 47,694.71 0.00

323 10 Other Direct Expense 16,490.25 16,375.59

323 20 San Luis Ground Water Safe Yield 7,624.32 0.00

TOTAL GROUND WATER MONITORING 149,209.45 150,225.29

MP 61N 8951 ENVIRONMENTAL MONITOR PEST MGMT ACTIVITY

100 00 Env Monitor Pest Mgmt Activity 0.00 2,038.88

MP 61N 9366 SAN LUIS SWITCHYARD

560 CC Operating Expense From State 0.00 10,765.88

MP 61N 9367 DOS AMIGOS POWER PLANT

560 CC Operating Expense From State 0.00 5,947.25

MP 61N 9811 B.F. SISK-SAN LUIS DAM & RESERVOIR

320 AA Joint Credit 0.00 (33,460.37)

321 CC00 Operation Expense From State 1,428,910.80 1,838,907.75

323 00 Other Direct Expense 56,780.45 72,231.72

 TOTAL B.F.SISK-SAN LUIS DAM/RESERVOIR 1,485,691.25 1,877,679.10

MP 61N 9812 W.R. GIANELLI (SAN LUIS) PUMPING-GENERATING PLANT

320 AA Joint Credit 0.00 (3,763.50)

321 CC00 Operation Expense From State 486,121.93 3,662,551.21

322 00 Maintenance 0.00 10,317.55

TOTAL W.R. GIANELLI (SAN LUIS) P/G PLANT 486,121.93 3,669,105.26

SAN LUIS UNIT (0805)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 2,551,796.42 6,139,040.86

6100/6400 DELTA DIVISION (0863)

MP 61N 2367 DELTA MENDOTA CANAL RECIR STUDY 0.00 41.08

MP 61N 2750 AQUATIC WEED RESEARCH 0.00 13,742.05

MP 61N 3326 TRACY SWITCHYARD

562 00 Station Expense 1,380.96 3,601.92

MP 61N 6215 SOUTH DELTA TEMP AG BARR PROGRAM

100 00 South Delta Temp Ag Barr Program 0.00 2,997,500.00

MP 61N 6530 SUISAN MARSH PRESERVATION AGREEMENT

000 00 Suisan Marsh Preservation Agmt - O&M (542,317.04) 479,701.61

MP 61N 6880 TRACY PP MITIGATION PLANT

001 91 Tracy PP Mitigation Plant 1,261,690.17 1,868,064.00

MP 61N 8600 DMC REGULATORY ACTIONS

100 00 DMC Regulatory Actions 166,051.68 28,992.99

MP 61N 8601 WATER MEASUREMENT QUALT ASSUR 0.00 1,299.81

MP 61N 8602 WATER MARKETING - TRACY

332 22 Water Marketing-Tracy 480,732.50 473,031.68

332 22CV Water Marketing-Delta Div Cross Val 0.00 459.32

332 22DM Delta Division GS/SW Model 66,213.22 19,871.68

SOL 0000 Water Marketing-Tracy (Imputed) 2,959.00 1,775.40

TOTAL WATER MARKETING - TRACY 549,904.72 495,138.08

MP 61N 8603 WTR MRKT-LONG TERM CNTR RENEWL

332 65 Long Term NEPA Compliance Delta 106,762.57 87,940.37

332 80 Long Term NEPA Compliance Contra 88,923.82 78,389.33

TOTAL WTR MRKT-LONG TERM CNTR RENEWL $ 195,686.39 $ 166,329.70
0214-25 Schedule No. 25

September 30, 2014

8 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

DELTA DIVISION (0863) (continued)

MP 61N 8604 GROUND WTR MNTRG-OTHER DIR EXP

323 20 Grnd Water Monitor Other Dir Ex $ 5,074.61 $ 2,817.36

323 40 DMC Water Quality Monitor Prgm 663,035.00 632,463.35

 TOTAL GROUND WTR MNTRG-OTHER DIR EXP 668,109.61 635,280.71

MP 61N 8803 DELTA CROSS CHAN VEGETATION 349.70 16.24

MP 61N 8808 DELTA CROSS CHANNEL

321 00 Operations 360.00 0.00

322 00 Maintenance 190,022.55 87,679.14

322 05 Maintenance by SL&DM Water Authority 97,186.45 91,379.24

323 00 Other Direct Expense 1,448.89 464.07

 TOTAL DELTA CROSS CHANNEL 289,017.89 179,522.45

MP 61N 8823 CONTRA COSTA FISH MONITORING

323 00 Other Direct Expense 1,750.00 0.00

323 02 Fishery Monitoring 667.86 54,399.98

323 04 Stream/Sediment Gaging 23.89 1,250.00

 TOTAL CONTRA COSTA FISH MONITORING 2,441.75 55,649.98

MP 61N 8848 DELTA-MENDOTA CANAL

323 00 Other Direct Expense 0.00 4,200.00

MP 61N 8940 WATER MARKETING DELTA DIV CROSS VAL

332 22 Water Marketing Delta Div Cross val 24,657.43 17,961.58

MP 61N 8941 WATER MARKETING - TRACY

332 22 Water Marketing - Tracy 0.00 638.88

MP 61N 8942 DELTA WATER QUALITY MONITORING

332 10 Delta Water Quality Monitoring Site 122,732.99 279,251.27

MP 61N 8943 WATER MARKETING-LONG TERM CONTRACT RENEWAL 

332 65 Long Term - NEPA Compliance 3,000.00 919.87

332 75BO Interim Bio Opinion Implementation-Delta 237,135.69 185,170.88

332 80 Long Term - NEPA Compliance CNTRA 0.00 659.12

 TOTAL WATER MKTING-LONG TERM

 CONTRACT RENEWAL 240,135.69 186,749.87

MP 61N 8946 RPA IMPL (EX: YOLO&RIM DAMS)

332 7RPA RPA Implementation (Ex Yolo & Rim Dams) 7,734.45 7,678.88

MP 61N 8951 ENVIRON MONITOR OF PEST MGMT 7,830.54 25,326.75

6330 MP 61N 8604 GROUND WTR MNTRG-OTHER DIR EXP

323 40 DMC Water Quality Monitor Prgm 3.10 0.00

MP 61N 8808 DELTA CROSS CHANNEL

322 05 Maintenance by SL&DM Water Authority 199.87 0.00

MP 61N 8823 CONTRA COSTA FISH MONITORING

323 02 Fishery Monitoring 32.88 0.00

DELTA DIVISION (0863)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE $ 2,995,642.78 $ 7,446,687.85
0214-25 Schedule No. 25

September 30, 2014

9 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

6100/6400 STANISLAUS DIVISION (0880)

MP 61N 1000 N MELONES LONG TERM OPERATION PLAN

000 00 N. Melones Long Term Operation Plan $ 352,595.01 $ 242,626.97

TOTAL NEW MELONES LONG TERM OPERATION P 352,595.01 242,626.97

MP 61N 8810 NEW MELONES DAM

321 00DC Distribution Charge 7,923.51 11,819.41

322 00 Maintenance 113,640.52 101,572.15

 TOTAL NEW MELONES DAM 121,564.03 113,391.56

MP 61N 8812 TRI-DAM TULLOCH DAM & RESERVOIR

321 00 Operation 81,633.00 79,989.00

MP 61N 8940 WATER QUALITY MONITORING

323 00 East Side 204,215.33 137,357.62

MP 61N 8941 WATER MARKETING

332 24 Water Marketing - East Side (2,692.95) 120,598.10

332 24DC Distribution Charge 2,139.72 3,125.94

 TOTAL WATER MARKETING (553.23) 123,724.04

MP 61N 8944 ENDANGERED SPECIES ACT COMPLIANCE

000 00 ESA - Miscellaneous Expense 5,041.11 7,550.47

MP 61N GISR EAST SIDE DIVISION

100 00 3,198.52 0.00

6330

MP 61N 8810/8940/8941 STANISLAUS INTEREST 4.49 0.00

STANISLAUS DIVISION (0880)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 767,698.26 704,639.66

6100/6400 SAN FELIPE DIVISION (0921)

MP 61N 8941 WATER MARKETING/CONTRACT ADMINISTRATION

332 00 Water Marketing/Contract Administration 83,581.15 65,303.32

MP 61N 8943 EA CONTRACT RENEWAL

332 54 Long Term NEPA Compliance 21,347.35 77,966.45

TOTAL EA CONTRACT RENEWAL 21,347.35 77,966.45

MP 61N 8944 WQ SAN JUSTO

332 10 WQ Monitor San JUSTO 6,346.03 19,345.45

MP 61N 8951 ENV MONITOR PEST MGMT ACTIVITY

100 00 Env. Monitor Pest Mgmt Activity 3,733.15 7,641.71

6900 MP 61N 8943 EA CONTRACT RENEWAL

332 54 Long Term NEPA Compliance 718.18 0.00

SAN FELIPE DIVISION (0921)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 115,725.86 170,256.93

6100/6400 SHASTA DIVISION (1741)

MP 61N 195R SSLE

SHA 10 Guards/Surveillance - Reimbursable 2,415,793.69 2,947,571.53

SHA 20 Shasta Post 9/11 O&M-Reimbursement 157,070.55 208,894.47

 TOTAL SSLE 2,572,864.24 3,156,466.00

MP 61N 6504 COLEMAN NATIONAL FISH HATCHERY

322 00 Maintenance 4,677,575.15 4,797,683.15

323 00 Other Direct Expense 2,295.24 16,389.28

 TOTAL COLEMAN NATIONAL FISH HATCHERY 4,679,870.39 4,814,072.43

MP 61N 8100 RENOVATION SHASTA UVH 135.48 481.33
0214-25 Schedule No. 25

September 30, 2014

10 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

SHASTA DIVISION (1741) (continued)

MP 61N 8804 SHASTA DAM & RESERVOIR

321 00 Operation $ 1,081,575.02 $ 830,444.47

322 00 Maintenance 1,904,670.39 1,434,083.46

322 68 Shasta Rep/mitigat TCD Corrosn 0.00 187.11

322 9910 Shasta Dam TCD Debris Removal 0.00 (9.00)

323 00 Other Direct Expense 242,820.37 232,045.67

 TOTAL SHASTA DAM & RESERVOIR 3,229,065.78 2,496,751.71

MP 61N 8941 WATER MARKETING - SHASTA

323 50 Water Marketing CLR CRK CSD Lawsuit 36,431.00 53,675.61

332 23 Water Marketing - Shasta 84,474.57 63,780.98

TOTAL WATER MARKETING - SHASTA 120,905.57 117,456.59

MP 61N 8942 SHASTA WATER QUALITY MONITORING

332 10 Water Quality Monitoring 49,636.44 67,484.57

MP 61N 8943 SHASTA DIV EA CONTRACT REN

 Long Term NEPA Compliance 0.00 243.69

MP 61N 8950 ADMINISTRATION - CVP O&M

000 00 Coordination Expenses 10,691.00 561.97

 TOTAL ADMINISTRATION - CVP O&M 10,691.00 561.97

MP 61N 8960 RCRA-SHASTA DIVISION

000 00 Miscellaneous Expense 63,803.14 35,356.47

200 02 Storage/Label/Disposal Procedures 0.00 2,611.40

 TOTAL RCRA-SHASTA DIVISION 63,803.14 37,967.87

MP 61N 8990 CENTRAL HAZMAT FUND IMM

000 00 Matheson Site (Iron MM) 0.00 1,030.40

6330

MP 61N 195R SSLE

SHA 10 Guards/Surveillance - Reimbursable 232.23 0.00

MP 61N 8804 SHASTA DAM & RESERVOIR 24.18 0.00

SHASTA DIVISION (1741)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 10,727,228.45 10,692,516.56

610A/6100/6400 FRIANT DIVISION (1785)

MP 61N 2100 WATER MANAGEMENT ACTIVITIES 0.00 257,933.00

MP 61N 8807 FRIANT DAM & RESERVOIR

321 Operation 596,123.49 954,587.68

322 Maintenance 1,261,447.38 1,260,008.94

322 98 Site Security 4,085.73 (1,945.45)

323 00 Other Direct Expense 786,430.34 377,067.97

323 10 Union Activities EMP 0.00 2,709.14

323 12 Union Activities MGMT 498.32 9,983.86

323 30 Dam Safety Performance Monitoring 0.00 7,326.42

 TOTAL FRIANT DAM & RESERVOIR 2,648,585.26 2,609,738.56

MP 61N 8835 SAN JOAQUIN RIVER

321 00 Operation 11,623.39 6,513.92

321 09 Riparian Water Operation 15,971.65 7,573.50

321 11 Scheduled & Flood Operations Measurements 71,638.71 29,331.44

321 12 Flood Operation Measurements 0.00 0.00

321 13 Station Maintenance 27,248.45 79,700.83

321 99 Management 852.80 360.06

322 00 Maintenance 0.00 919.23

323 00 Other Direct Expense 247.18 36,450.00

 TOTAL SAN JOAQUIN RIVER 127,582.18 160,848.98

MP 61N 8850 COLUMBIA - MOWRY SYSTEM

321 00 Operation 57,834.87 136,211.60

321 05 Operation by Water Users 7,540.39 12,475.97

322 00 Maintenance 126,785.96 230,678.33

 TOTAL COLUMBIA - MOWRY SYSTEM $ 192,161.22 $ 379,365.90
0214-25 Schedule No. 25

September 30, 2014

11 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

FRIANT DIVISION (1785) (continued)

MP 61N 8852 WATER QUALITY ASSURANCE - FRIANT DIVISION

000 08 Water Quality Assurance-Friant $ 854.96 $ 3,902.02

MP 61N 8941 WATER MARKETING - FRESNO

332 21 Water Marketing - Fresno 473,905.56 379,431.71

MP 61N 8943 WATER MARKETING-LONG TERM CONTRACT RENEWAL

332 00 Long Term - Plan of Action 0.00 29.29

332 10 Long Term - NEPA Compliance 172,935.29 176,231.91

332 20 Long Term - ESA Compliance 3,933.35 0.00

332 20BO Interim Bio Opinion Implementation 383,779.62 280,476.62

TOTAL WATER MKTING-LONG TERM CONTRACT 

 RENEWAL $ 560,648.26 $ 456,737.82

MP 61N 8944 GROUND WATER MONITORING

323 Other Direct Expense $ 21,346.94 $ 20,520.37

MP 61N 8951 ENVIRONMENTAL MONITOR - FRIANT

100 00 Environmental Monitor - Friant 19,051.72 25,348.10

6330 MP 61N 8850 COLUMBIA - MOWRY SYSTEM

321 00 Operation 71.19 0.00

MP 61N 8943 WATER MARKETING-LONG TERM CONTRACT RENEW 2.58 0.00

FRIANT DIVISION (1785)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 4,044,209.87 4,293,826.46

6100/6400 WATER & POWER OPERATIONS (1786) 

MP 61N 3100 NEPA/CEQA ANALYSIS 0.00 36,472.18

MP 61N 3372 SYSTEM CONTROL AND LOAD DISPATCH

556 00 Region 2,825,430.45 2,649,105.97

556 03 San Luis Transmission Proj Support 123,720.25 93,838.47

556 05 Load Sched/Accounting Software 654,707.41 573,305.97

556 20 JOC Relocation-FY2010 0.00 11,234.88

 TOTAL SYSTEM CONTROL AND LOAD DISPATCH 3,603,858.11 3,327,485.29

MP 61N 8820 CVP O&M RADIO NETWORK

321 00 Operation 206,416.31 219,323.10

322 00 Maintenance 18,043.13 59,567.01

322 11 Microwave Radio System 13,778.77 12,602.38

322 14 VHF Radio Systems 147,398.12 100,221.67

 TOTAL CVP O&M RADIO NETWORK 385,636.33 391,714.16

MP 61N 8821 REGIONAL HYDROMET SYSTEMS

321 00 Operation (321,383.79) 515,049.32

322 00 Maintenance 96,369.83 150,810.25

323 00 Other Direct Expense 0.00 2,028.32

 TOTAL REGIONAL HYDROMET SYSTEMS (225,013.96) 667,887.89

MP 61N 8823 CENTRAL VAL AUTOMATED CONTROL SYSTEM

321 00 Operations 1,799,787.60 1,529,107.37

321 01 Operations - CVACS Network 286.05 24,074.95

322 00 Maintenance 60,440.14 92,377.16

322 02 CVAC (SCADA) Replacement & Additions 308,112.66 944,691.00

322 03 CVACS O&M Periodic Reviews 0.00 712.68

323 00 Other Direct Expense 70.62 0.00

 TOTAL CENTRAL VAL AUTO CONTROL SYSTEM 2,168,697.07 2,590,963.16

MP 61N 8824 MP NERC/WECC Costs

NEW E0 MP NERC/WECC Costs 274,666.68 247,669.05

MP 61N 8825 CENTRAL VALLEY OPS SPT (CVODSS)

CVO DS CVODSS Facility Rehabilitation 884.30 31,212.22
0214-25 Schedule No. 25

September 30, 2014

12 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

WATER & POWER OPERATIONS (1786) (continued)

MP 61N 8827 CVO - WATER OPERATIONS

321 00 Operation $ 2,921,683.87 $ 1,911,303.14

321 01 Pumping-San Luis OO-WC-20-1703 0.00 2,344.78

321 03 Water wheeling 0.00 559,285.50

SOL 00 CVO - Water Operations (Imputed) 58,819.60 19,145.62

 TOTAL CVO - WATER OPERATIONS 2,980,503.47 2,492,079.04

MP 61N 8921 ADMIN & GENERAL-WATER/POWER OPERATION 

323 40 CVP Operations Criteria and Planning 284,652.58 312,400.92

346 00 Review of Coordinator Oper Agreement 271,802.68 17,303.99

 TOTAL A&G-WATER/POWER OPERATION 556,455.26 329,704.91

MP 61N 8931 FLOOD INTELLIGENCE

323 41 Region (23,500.94) 240,913.35

MP 61N 8932 JOINT EXPENSE CREDIT

110 00 Admin & Gen/Power 0.00 0.07

MP 61N 8944 CVO OPERATION - ESA COMPLIANCE

000 00 ESA Compliance 162,035.39 450,094.91

MP 61N 8945 NEPA ANALYSIS

332 00 2,452,542.54 2,523,389.38

MP 61N 8946 NEPA ANALYSIS ON BIOP LONG TERM

000 00 781,887.58 357,235.87

6330

MP 61N 8820 WATER & POWER OPS INTEREST 233.61 0.00

WATER & POWER OPERATIONS (1786)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE 13,118,885.44 13,686,821.48

6100/6400 CVP REPLACEMENT, ADDITION & MAINT (1910)

MP 61N 2000 RAX PROGRAM MANAGEMENT

000 00 RAX Program Managements MP-430 108,960.10 129,898.36

MP 61N 6504 CNFH WATER SUPPLY INTAKE REHAB 19,728.94 22,283.31

MP 61N 6507 CNFH FISH SCREEN

322 00 111,144.50 240,071.85

MP 61N 8800 TRINITY DAM

322 01 Trinity Aux Outlet Works Rehab 0.00 108,866.63

322 04 Wheel Gate #407 310,787.15 223,808.21

 TOTAL TRINITY DAM 310,787.15 332,674.84

MP 61N 8802 WHISKEYTOWN DAM

322 01 Replace Electric Conduit 22,561.00 6,476.41

MP 61N 8804 SHASTA DAM

322 01 Remove Tramway Cable 0.00 (23.00)

322 0401 Traffic Circle Asphalt 0.00 149,775.61

322 62XM TCD Wire Rope Replace 0.00 1,736,646.44

322 99 TCD Middle Gate Repairs 0.00 (23.00)

 TOTAL SHASTA DAM 0.00 1,886,376.05

MP 61N 8805 FOLSOM DAM

322 05 RAD Gate Drivetrain Overhaul 10,865.88 57,191.46

 TOTAL FOLSOM DAM 10,865.88 57,191.46
0214-25 Schedule No. 25

September 30, 2014

13 of 13

TITLE OPERATING/PROGRAM EXPENSE - MULTIPURPOSE

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED MP

PROJECT FISCAL YEAR

TYP/CAT DESCRIPTION 2014 2013

SGL COST AUTH

CVP REPLACEMENT, ADDITION & MAINT (1910) (continued)

MP 61N 8806 NIMBUS DAM

322 10 Radial Gate Attachments $ 462,620.92 $ 197,372.14

 TOTAL NIMBUS DAM 462,620.92 197,372.14

MP 61N 8808 DELTA CROSS CHANNEL

322 20 Veg Removal 323,511.30 71,820.25

MP 61N 8809 RAX 577-DXC GEAR REPAIR/REPLACE

547 00 RAX 577-DXC Gear Repair/Replace 89,378.54 46,478.27

MP 61N 8841 FOLSOM PUMPING PLANT

322 02 Replace Northfork/Natoma Flow Meter 0.00 60,798.06

MP 61N 8886 SPRING CREEK DEBRIS DAM REPAIR

322 01 Spring Creek Debris Dam Repair 5,375.98 219.94

322 02 Spring Creek Debris Dam-Sediment Dredging 0.00 601.43

SPRING CREEK DEBRIS DAM REPAIR 5,375.98 821.37

MP 61N 9812 GIANELLI PUMP/TURBINE CASING

322 AAXM Joint Credit 0.00 (13,232.56)

322 30XM Butterfly Valve (373,905.18) 1,259,329.76

322 40XM Pumping/Generating 579,409.23 705,255.00

 TOTAL GIANELLI PUMP/TURBINE CASING 205,504.05 1,951,352.20

CVP REPLACEMENT, ADDITION & MAINT (1910)

TOTAL OPERATING/PROG EXP-MULTIPURPOSE $ 1,670,438.36 $ 5,003,614.57

TOTAL EXPENSES $ 61,691,727.29 $ 69,140,079.42

Note 1 02148991 should only be Irrigation & M&I, True-up in FY2015.

Note 2 0353195R will be Storage, beginning FY2015.

Note 3 08638600 will be Carriage, 08638604 will be Water Marketing beginning FY2015.

Note 4 Delta Cross Channel Program 19108808 is in Storage for FY 2015.

Note 5 FY2013 and prior years, Imputed costs were included in worksheets, but not Financial Schedule 25. Beginning FY2014, Imputed costs are included 

in Financial Schedule 25.
Schedule No 25

September 30, 2014

1 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

STORAGE SYSTEM

PROJECT 0214

0214C0E4 Black Butte O&M COE - Imputed 2,304,131.15 2,304,131.15 0.00 0.00 880,178.10 46,082.62 1,377,870.43 0.00 0.00 0.00 0.00

 FY14 Storage System 2,304,131.15 2,304,131.15 0.00 0.00 880,178.10 46,082.62 1,377,870.43 0.00 0.00 0.00 0.00

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 2,304,131.15 2,304,131.15 0.00 0.00 880,178.10 46,082.62 1,377,870.43 0.00 0.00 0.00 0.00

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0353

03538805 Folsom Dam & Reservior 1,203,897.95 0.00 1,203,897.95 302,660.01 509,248.80 85,837.82 256,189.55 21,309.09 26,606.08 0.00 2,046.60

03538806 Nimbus Dam & Reservoir 211,056.77 0.00 211,056.77 102,447.02 63,380.39 9,455.33 28,387.13 2,638.23 4,495.43 0.00 253.24

03538834 American River 450,376.71 0.00 450,376.71 113,224.80 190,509.37 32,111.80 95,840.18 7,971.64 9,953.31 0.00 765.61

03538840 Folsom Pipelines 153,188.10 0.00 153,188.10 38,511.50 64,798.55 10,922.31 32,598.46 2,711.42 3,385.43 0.00 260.43

03538841 Folsom Pumping Plant 565,472.41 0.00 565,472.41 142,159.80 239,194.83 40,318.13 120,332.49 10,008.81 12,496.91 0.00 961.44

03538860 Folsom Complex 1,541,627.70 0.00 1,541,627.70 387,565.19 652,108.52 109,918.04 328,058.39 27,286.73 34,069.86 0.00 2,620.97

03538861 Folsom Garage 230,459.20 0.00 230,459.20 57,937.49 97,484.22 16,431.74 49,041.74 4,079.09 5,093.18 0.00 391.74

03538862 Folsom Plant Maint Draw 464,460.80 0.00 464,460.80 116,765.44 196,466.87 33,116.04 98,837.29 8,220.99 10,264.59 0.00 789.58

 FY14 Storage System 4,820,539.64 0.00 4,820,539.64 1,261,271.25 2,013,191.55 338,111.21 1,009,285.23 84,226.00 106,364.79 0.00 8,089.61

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 4,820,539.64 0.00 4,820,539.64 1,261,271.25 2,013,191.55 338,111.21 1,009,285.23 84,226.00 106,364.79 0.00 8,089.61

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0416

04168800 Trinity Dam & Clair Eagle 450,435.27 0.00 450,435.27 315,349.80 82,294.72 12,296.97 32,836.69 3,062.82 4,279.11 0.00 315.16

04168801 Clear Creek Tunnel 340,841.40 0.00 340,841.40 181,566.21 93,969.96 14,008.59 42,093.88 3,919.65 4,908.10 0.00 375.01

04168802 ClairHill Whiskeytown Dam 407,123.89 0.00 407,123.89 90,381.45 184,142.05 27,480.90 82,483.35 7,694.66 14,208.57 0.00 732.91

04168803 Spring Creek Tunnel 47,232.65 0.00 47,232.65 47,095.67 75.57 14.23 37.78 4.70 4.70 0.00 0.00

04168886 Spring Creek Debris Dam 421,653.27 0.00 421,653.27 375,271.37 0.00 0.00 0.00 0.00 46,381.90 0.00 0.00

 FY14 Storage System 1,667,286.48 0.00 1,667,286.48 1,009,664.50 360,482.30 53,800.69 157,451.70 14,681.83 69,782.38 0.00 1,423.08

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 1,667,286.48 0.00 1,667,286.48 1,009,664.50 360,482.30 53,800.69 157,451.70 14,681.83 69,782.38 0.00 1,423.08

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0725

07258833 Sacramento River 157,963.65 0.00 157,963.65 9,572.61 134,000.59 1,484.95 0.00 0.00 11,673.55 0.00 1,231.95

07258935 Reservoir and River Operation 114,607.13 0.00 114,607.13 27,757.86 51,756.62 8,079.76 22,233.79 1,868.12 2,704.72 0.00 206.26

 FY14 Storage System 272,570.78 0.00 272,570.78 37,330.47 185,757.21 9,564.71 22,233.79 1,868.12 14,378.27 0.00 1,438.21

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 272,570.78 0.00 272,570.78 37,330.47 185,757.21 9,564.71 22,233.79 1,868.12 14,378.27 0.00 1,438.21

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0805

08052361 DSRA for Change in Ops LBDD 857.19 0.00 857.19 0.00 203.33 2.91 588.54 0.00 0.00 62.41 0.00

08059811 BF Sisk San Luis Dam 1,485,691.25 0.00 1,485,691.25 12,182.65 971,493.52 485,523.87 0.00 0.00 14,856.92 0.00 1,634.29

08059812 WR Gianelli Pump/Gen 486,121.93 0.00 486,121.93 3,986.20 317,875.13 158,864.65 0.00 0.00 4,861.22 0.00 534.73

 FY14 Storage System 1,972,670.37 0.00 1,972,670.37 16,168.85 1,289,571.98 644,391.43 588.54 0.00 19,718.14 62.41 2,169.02

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 1,972,670.37 0.00 1,972,670.37 16,168.85 1,289,571.98 644,391.43 588.54 0.00 19,718.14 62.41 2,169.02

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Schedule No 25

September 30, 2014

2 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

PROJECT 0863

08638803 Delta Cross Chan Vegetation 349.70 0.00 349.70 10.56 283.10 41.82 0.00 0.00 12.88 0.00 1.34

08638808 Delta Cross Channel 289,217.77 0.00 289,217.77 8,734.34 234,121.75 34,590.40 0.00 0.00 10,643.19 0.00 1,128.09

 FY14 Storage System 289,567.47 0.00 289,567.47 8,744.90 234,404.85 34,632.22 0.00 0.00 10,656.07 0.00 1,129.43

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 289,567.47 0.00 289,567.47 8,744.90 234,404.85 34,632.22 0.00 0.00 10,656.07 0.00 1,129.43

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0880

0880GISR East Side Division GISR 3,198.52 0.00 3,198.52 480.75 1,103.15 0.00 522.00 0.00 529.69 562.93 0.00

08808810 New Melones Dam 121,566.37 0.00 121,566.37 18,271.40 41,928.29 0.00 19,839.59 0.00 20,131.42 21,395.67 0.00

08808812 Tri-Dam Tullock Dam & Res 81,633.00 0.00 81,633.00 12,269.44 28,155.22 0.00 13,322.51 0.00 13,518.42 14,367.41 0.00

 FY14 Storage System 206,397.89 0.00 206,397.89 31,021.59 71,186.66 0.00 33,684.10 0.00 34,179.53 36,326.01 0.00

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 206,397.89 0.00 206,397.89 31,021.59 71,186.66 0.00 33,684.10 0.00 34,179.53 36,326.01 0.00

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 1741

1741195R SSLE 2,573,096.47 0.00 2,573,096.47 1,069,121.55 990,642.18 145,894.56 295,648.82 24,701.70 43,742.66 0.00 3,345.00

17416504 Coleman Nat'l Fish Hatchery 4,679,870.39 0.00 4,679,870.39 1,802,686.07 2,488,755.07 388,429.25 0.00 0.00 0.00 0.00 0.00

17418100 Renovation Shasta UVH 135.48 0.00 135.48 32.80 61.17 9.55 26.29 2.21 3.18 0.00 0.28

17418804 Shasta Dam 3,229,089.96 0.00 3,229,089.96 782,085.64 1,458,257.05 227,650.91 626,443.38 52,634.15 76,206.59 0.00 5,812.24

 FY14 Storage System 10,482,192.30 0.00 10,482,192.30 3,653,926.06 4,937,715.47 761,984.27 922,118.49 77,338.06 119,952.43 0.00 9,157.52

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 10,482,192.30 0.00 10,482,192.30 3,653,926.06 4,937,715.47 761,984.27 922,118.49 77,338.06 119,952.43 0.00 9,157.52

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 1785

17858807 Friant Dam & Reservoir 2,648,585.26 0.00 2,648,585.26 17,745.41 1,254,899.72 187,519.87 1,117,967.89 0.00 65,419.99 0.00 5,032.38

17858835 San Joaquin River 127,582.18 0.00 127,582.18 854.77 60,448.40 9,032.86 53,852.42 0.00 3,151.19 0.00 242.54

 FY14 Storage System 2,776,167.44 0.00 2,776,167.44 18,600.18 1,315,348.12 196,552.73 1,171,820.31 0.00 68,571.18 0.00 5,274.92

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 2,776,167.44 0.00 2,776,167.44 18,600.18 1,315,348.12 196,552.73 1,171,820.31 0.00 68,571.18 0.00 5,274.92

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 1910

19102000 RAX Program Management 108,960.10 0.00 108,960.10 37,525.86 49,881.95 5,251.90 5,219.21 239.71 8,575.17 2,190.09 76.21

19106504 CNFH Wtr Supp Intake Rehab 19,728.95 0.00 19,728.95 7,599.59 10,491.85 1,637.51 0.00 0.00 0.00 0.00 0.00

19106507 CNFH Fish Scrn 111,144.50 0.00 111,144.50 42,812.87 59,106.64 9,224.99 0.00 0.00 0.00 0.00 0.00

19108800 Trinity Dam 310,787.15 0.00 310,787.15 217,582.07 56,780.79 8,484.49 22,656.39 2,113.36 2,952.47 0.00 217.58

19108802 Whiskeytown Dam 22,561.00 0.00 22,561.00 5,008.52 10,204.32 1,522.86 4,570.86 426.42 787.38 0.00 40.64

19108805 Folsom Dam 10,865.88 0.00 10,865.88 3,459.69 4,545.19 671.51 1,811.33 149.93 211.88 0.00 16.35

19108806 Nimbus Dam 462,620.91 0.00 462,620.91 224,556.22 138,925.05 20,725.41 62,222.52 5,782.74 9,853.85 0.00 555.12

19108809 Rax 577-Dxc Gear Repair/Repl 89,378.54 0.00 89,378.54 2,699.26 72,351.95 10,689.68 0.00 0.00 3,289.14 0.00 348.51

19108886 Spring Creek Debris Dam 5,375.98 0.00 5,375.98 4,784.62 0.00 0.00 0.00 0.00 591.36 0.00 0.00

19109812 Gianelli Pump/Turbine Casing - XM 205,504.05 0.00 205,504.05 2,445.47 168,451.70 25,133.16 0.00 0.00 8,816.13 0.00 657.59

 FY14 Storage System 1,346,927.06 0.00 1,346,927.06 548,474.17 570,739.44 83,341.51 96,480.31 8,712.16 35,077.38 2,190.09 1,912.00

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 1,346,927.06 0.00 1,346,927.06 548,474.17 570,739.44 83,341.51 96,480.31 8,712.16 35,077.38 2,190.09 1,912.00

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Schedule No 25

September 30, 2014

3 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

 TOTAL FY14 STORAGE SYSTEM 26,138,450.58 2,304,131.15 23,834,319.43 6,585,201.97 11,858,575.68 2,168,461.39 4,791,532.90 186,826.17 478,680.17 38,578.51 30,593.79

 TOTAL PRIOR YEAR ADJUSTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL FY14 CLOSING ERRORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL STORAGE SYSTEM 26,138,450.58 2,304,131.15 23,834,319.43 6,585,201.97 11,858,575.68 2,168,461.39 4,791,532.90 186,826.17 478,680.17 38,578.51 30,593.79

 TOTAL ADJ TO BE MADE FY15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

CARRIAGE SYSTEM TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

Amount 6730-MP-61b 610A-MP-61N A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

PROJECT 0725

07256351 RB Research PP O&M 14.24 0.00 14.24 0.00 0.00 0.00 0.00 0.00 14.24 0.00 0.00

07256360 Stony Creek CHO 1,703.11 0.00 1,703.11 103.21 1,444.75 16.01 0.00 0.00 125.86 0.00 13.28

07256502 Tehama-Colusa Canal Fish Facility 953.17 0.00 953.17 0.00 65.95 0.75 0.00 0.00 886.47 0.00 0.00

07258881 Red Bluff Diversion Dam 455.76 0.00 455.76 37.06 363.21 5.50 0.00 0.00 45.21 0.00 4.78

07258883 Tehama-Colusa Canal 37,119.74 0.00 37,119.74 2,249.47 31,488.69 348.96 0.00 0.00 2,743.14 0.00 289.48

 FY14 Carriage System 40,246.02 0.00 40,246.02 2,389.74 33,362.60 371.22 0.00 0.00 3,814.92 0.00 307.54

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL CARRIAGE SYSTEM 40,246.02 0.00 40,246.02 2,389.74 33,362.60 371.22 0.00 0.00 3,814.92 0.00 307.54

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0863

08633326 Tracy Switchyard 1,380.96 0.00 1,380.96 60.62 1,080.19 158.26 0.00 0.00 74.02 0.00 7.87

08636880 Tracy PP Mitigation (CVPIA) 1,261,690.16 0.00 1,261,690.16 55,388.20 986,894.08 144,589.70 0.00 0.00 67,626.53 0.00 7,191.65

08638604 Ground Wtr Mntg - O Dir Exp 3/ 668,112.71 0.00 668,112.71 20,177.01 540,837.21 79,906.24 0.00 0.00 24,586.57 0.00 2,605.68

08638848 Delta-Mendota Canal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 FY14 Carriage System 1,931,183.83 0.00 1,931,183.83 75,625.83 1,528,811.48 224,654.20 0.00 0.00 92,287.12 0.00 9,805.20

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL CARRIAGE SYSTEM 1,931,183.83 0.00 1,931,183.83 75,625.83 1,528,811.48 224,654.20 0.00 0.00 92,287.12 0.00 9,805.20

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Schedule No 25

September 30, 2014

4 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

PROJECT 1910

19108808 Delta Cross Channel 4/ 323,511.30 0.00 323,511.30 9,770.04 261,882.40 38,691.94 0.00 0.00 11,905.23 0.00 1,261.69

 FY14 Carriage System 323,511.30 0.00 323,511.30 9,770.04 261,882.40 38,691.94 0.00 0.00 11,905.23 0.00 1,261.69

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL CARRIAGE SYSTEM 323,511.30 0.00 323,511.30 9,770.04 261,882.40 38,691.94 0.00 0.00 11,905.23 0.00 1,261.69

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL FY14 CARRIAGE SYSTEM 2,294,941.15 0.00 2,294,941.15 87,785.61 1,824,056.48 263,717.36 0.00 0.00 108,007.27 0.00 11,374.43

 TOTAL PRIOR YEAR ADJUSTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL FY14 CLOSING ERRORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL CARRIAGE SYSTEM 2,294,941.15 0.00 2,294,941.15 87,785.61 1,824,056.48 263,717.36 0.00 0.00 108,007.27 0.00 11,374.43

 TOTAL ADJ TO BE MADE FY15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

WATER MARKETING

PROJECT 0214

02142032 Programm Mgmt Training 315,315.00 0.00 315,315.00 108,594.48 144,351.21 15,198.18 15,103.58 693.69 24,815.29 6,337.84 220.73

02148820 CVP O&M Radio Network 1,455.89 0.00 1,455.89 501.41 666.51 70.18 69.74 3.21 114.58 29.26 1.00

02148900 Habitat Monitoring Program 2,304.00 0.00 2,304.00 0.00 0.00 0.00 0.00 0.00 2,304.00 0.00 0.00

02148910 Enviromental Data 148,137.02 0.00 148,137.02 51,285.03 68,676.34 6,621.70 7,288.33 340.71 10,799.17 3,036.85 88.89

02148911 Reservoir Landslide Surv (8,553.18) 0.00 (8,553.18) (2,945.73) (3,915.66) (412.26) (409.70) (18.80) (673.14) (171.90) (5.99)

02148919 Fish & Wildlife Activities 46,350.49 0.00 46,350.49 0.00 0.00 0.00 0.00 0.00 46,350.49 0.00 0.00

02148920 Admin & General - Region 153,678.55 0.00 153,678.55 52,926.91 70,354.03 7,407.30 7,361.20 338.12 12,094.50 3,088.94 107.55

02148921 Admin & General - Region 5,644.74 0.00 5,644.74 1,944.04 2,584.18 272.08 270.40 12.40 444.24 113.49 3.91

02148921 Adm & Gen - Reg Imputed 16,455.60 16,455.60 0.00 5,667.31 7,533.37 793.16 788.22 36.20 1,295.06 330.76 11.52

02148941 Water Mrkt & Cont Admin 221,707.81 0.00 221,707.81 0.00 192,797.13 28,910.68 0.00 0.00 0.00 0.00 0.00

02148943 Long Term Contr Renew 200,056.75 0.00 200,056.75 0.00 173,969.35 26,087.40 0.00 0.00 0.00 0.00 0.00

02148944 SJRB Flow Program (VAMP) 43,014.14 0.00 43,014.14 1,299.03 34,819.94 5,144.49 0.00 0.00 1,582.92 0.00 167.76

02148946 Wtr Quality Prgm Coordination 5,127.70 0.00 5,127.70 154.87 4,150.88 613.28 0.00 0.00 188.70 0.00 19.97

02148947 Model Maintenance 4,865.30 0.00 4,865.30 1,675.61 2,227.35 234.52 233.05 10.70 382.91 97.79 3.37

02148949 Baseline Water Qual Monitor 1,354.41 0.00 1,354.41 40.88 1,096.39 161.98 0.00 0.00 49.82 0.00 5.34

02148950 Administration-CVP O&M 512,020.43 0.00 512,020.43 176,339.90 234,402.95 24,679.31 24,525.74 1,126.38 40,296.01 10,291.63 358.51

02148951 RPA Implementation 74,272.30 0.00 74,272.30 25,579.38 34,001.86 3,579.92 3,557.64 163.40 5,845.23 1,492.87 52.00

02148952 NEPA BIOP SWCVP 5,316.88 0.00 5,316.88 1,831.12 2,434.08 256.26 254.69 11.70 418.45 106.85 3.73

02148953 ESA BIOP SWCVP 7,651.95 0.00 7,651.95 2,635.36 3,503.05 368.84 366.53 16.83 602.18 153.81 5.35

02148980 CERCLA/SARA-CVPO&M 134,686.12 0.00 134,686.12 46,385.91 61,659.29 6,491.91 6,451.46 296.23 10,599.79 2,707.19 94.34

02148990 Admin & General - Region 193,752.21 0.00 193,752.21 66,728.27 88,699.75 9,338.86 9,280.75 426.27 15,248.31 3,894.40 135.60

02148991 CVP Gen-Water Marketing 1/ 5,546,031.19 0.00 5,546,031.19 1,910,053.08 2,538,973.06 267,318.66 265,654.77 12,201.14 436,472.64 111,475.25 3,882.59

02148991 CVP Gen-Water Mkt-Imputed 1/ 12,370.40 12,370.40 0.00 4,260.37 5,663.17 596.25 592.54 27.21 973.55 248.65 8.66

02148993 Wtr Quality Prgm Coordination 81,107.64 0.00 81,107.64 27,933.47 37,131.07 3,909.41 3,885.06 178.45 6,383.18 1,630.27 56.73

02148994 Model Maintenance 201,766.84 0.00 201,766.84 69,488.47 92,368.85 9,725.16 9,664.63 443.88 15,879.04 4,055.50 141.31

02148995 Model Evaluation 67,208.12 0.00 67,208.12 23,146.47 30,767.89 3,239.44 3,219.27 147.85 5,289.26 1,350.90 47.04

02148996 Water Quality Monitoring Prgm 350,513.36 0.00 350,513.36 120,716.80 160,465.03 16,894.74 16,789.64 771.12 27,585.41 7,045.34 245.28

02148997 Administration-CVP O&M 240,962.78 0.00 240,962.78 82,987.60 110,312.78 11,614.39 11,542.13 530.12 18,963.76 4,843.35 168.65

 FY14 Water Marketing 8,584,574.44 28,826.00 8,555,748.44 2,779,230.04 4,099,693.85 449,115.84 386,489.67 17,756.81 684,305.35 162,159.04 5,823.84

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 8,584,574.44 28,826.00 8,555,748.44 2,779,230.04 4,099,693.85 449,115.84 386,489.67 17,756.81 684,305.35 162,159.04 5,823.84

 Adjustments to be made in FY 15 (0.00) 0.00 (0.00) (1,910,053.08) 2,236,159.80 503,579.67 (265,654.77) (12,201.14) (436,472.64) (111,475.25) (3,882.59)
Schedule No 25

September 30, 2014

5 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

PROJECT 0353

0353GISR American River Gis 3,212.24 0.00 3,212.24 807.54 1,358.79 229.04 683.56 56.86 70.98 0.00 5.47

0353195R SSLE Guards/Surveil 2/ 6,124,914.51 0.00 6,124,914.51 1,950,172.80 2,562,051.75 378,519.72 1,021,023.26 84,523.88 119,435.82 0.00 9,187.28

03538940 Water Quality Monitoring 2,939.87 0.00 2,939.87 88.74 2,379.81 351.58 0.00 0.00 108.18 0.00 11.56

03538941 Water Marketing CVP Gen 530,223.94 0.00 530,223.94 0.00 461,082.77 69,141.17 0.00 0.00 0.00 0.00 0.00

03538943 Long Term Contract Ren 53,036.18 0.00 53,036.18 0.00 46,120.25 6,915.93 0.00 0.00 0.00 0.00 0.00

03538944 Endang Species Act Comp 27,807.11 0.00 27,807.11 9,576.76 12,730.05 1,340.26 1,331.89 61.19 2,188.40 558.90 19.66

03538946 NEPA Compliance Activity 139,455.16 0.00 139,455.16 48,028.31 63,842.55 6,721.71 6,679.89 306.81 10,975.12 2,803.09 97.68

03538947 Environmental Monitor Prog 12,910.11 0.00 12,910.11 389.90 10,450.76 1,544.08 0.00 0.00 475.06 0.00 50.31

03538948 Develop Exist Proposals 15,280.84 0.00 15,280.84 5,262.72 6,995.55 736.57 731.90 33.64 1,202.59 307.12 10.75

03538950 Hazardous Mat Mgmt Prog 114,671.69 0.00 114,671.69 3,463.09 92,826.75 13,714.71 0.00 0.00 4,219.92 0.00 447.22

03538960 Hazardous Mat Mgmt Prog 3,529.46 0.00 3,529.46 1,215.53 1,615.74 170.08 169.03 7.75 277.73 70.92 2.68

03538970 TSCA - Folsom 1,764.37 0.00 1,764.37 607.60 807.71 85.02 84.48 3.87 138.84 35.45 1.40

 FY14 Water Marketing 7,029,745.48 0.00 7,029,745.48 2,019,612.99 3,262,262.48 479,469.87 1,030,704.01 84,994.00 139,092.64 3,775.48 9,834.01

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 7,029,745.48 0.00 7,029,745.48 2,019,612.99 3,262,262.48 479,469.87 1,030,704.01 84,994.00 139,092.64 3,775.48 9,834.01

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0416

04168912 Reservoir Landslide Surv 133.24 0.00 133.24 45.88 61.00 6.41 6.38 0.29 10.48 2.67 0.13

04168942 Trinity Water Qual Monitor 370,279.98 0.00 370,279.98 11,182.44 299,741.70 44,285.48 0.00 0.00 13,626.32 0.00 1,444.04

04168947 Water Mkting-LT ContRen 33,095.29 0.00 33,095.29 11,398.00 15,151.02 1,595.18 1,585.22 72.79 2,604.58 665.17 23.33

04168950 ADMIN Trinity 497.19 0.00 497.19 171.22 227.61 23.96 23.81 1.09 39.12 9.97 0.41

 FY14 Water Marketing 404,005.70 0.00 404,005.70 22,797.54 315,181.33 45,911.03 1,615.41 74.17 16,280.50 677.81 1,467.91

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 404,005.70 0.00 404,005.70 22,797.54 315,181.33 45,911.03 1,615.41 74.17 16,280.50 677.81 1,467.91

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0725

07258940 Water Quality Monitoring 21,055.53 0.00 21,055.53 635.88 17,044.44 2,518.29 0.00 0.00 774.83 0.00 82.09

07258941 Water Marketing-Willows 550,008.41 0.00 550,008.41 0.00 478,287.25 71,721.16 0.00 0.00 0.00 0.00 0.00

07258943 Long Term Contract Renewals 65.33 0.00 65.33 0.00 56.82 8.51 0.00 0.00 0.00 0.00 0.00

07258944 Ground Wtr Info & Reporting 5,375.70 0.00 5,375.70 162.33 4,351.61 642.93 0.00 0.00 197.80 0.00 21.03

07258950 Admin Willows 497.19 0.00 497.19 171.22 227.61 23.96 23.81 1.09 39.12 10.04 0.34

 FY14 Water Marketing 577,002.16 0.00 577,002.16 969.43 499,967.73 74,914.85 23.81 1.09 1,011.75 10.04 103.46

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 577,002.16 0.00 577,002.16 969.43 499,967.73 74,914.85 23.81 1.09 1,011.75 10.04 103.46

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0805

08053004 Westland Litigation 40,671.35 0.00 40,671.35 14,007.21 18,619.34 1,960.36 1,948.16 89.48 3,200.84 817.49 28.47

08058941 Water Mrkt & Contr Admin 244,017.07 0.00 244,017.07 0.00 212,197.25 31,819.82 0.00 0.00 0.00 0.00 0.00

08058941 Water Mrkt & Contr Admin - Imputed 4,085.20 4,085.20 0.00 0.00 3,552.49 532.71 0.00 0.00 0.00 0.00 0.00

08058943 Water Serv Contr Renew 141,142.98 0.00 141,142.98 0.00 122,737.88 18,405.10 0.00 0.00 0.00 0.00 0.00

08058944 Ground Water Monitoring 149,209.45 0.00 149,209.45 4,506.12 120,785.07 17,845.50 0.00 0.00 5,490.95 0.00 581.81

 FY14 Water Marketing 579,126.05 4,085.20 575,040.85 18,513.33 477,892.03 70,563.49 1,948.16 89.48 8,691.79 817.49 610.28

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 579,126.05 4,085.20 575,040.85 18,513.33 477,892.03 70,563.49 1,948.16 89.48 8,691.79 817.49 610.28

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Schedule No 25

September 30, 2014

6 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

PROJECT 0863

08636530 Suisun Marsh Preserv Agmt (542,317.04) 0.00 (542,317.04) (121,316.32) (244,584.99) (40,999.14) (111,120.78) (10,358.26) (12,690.22) 0.00 (1,247.33)

08638600 DMC Regulatory Actions 3/ 166,051.68 0.00 166,051.68 27,415.13 94,234.33 7,422.50 0.00 0.00 33,426.21 0.00 3,553.51

08638602 Water Marketing Tracy 546,945.72 0.00 546,945.72 0.00 475,624.01 71,321.71 0.00 0.00 0.00 0.00 0.00

08638602 Water Marketing Tracy-Imputed 2,959.00 2,959.00 0.00 0.00 2,573.15 385.85 0.00 0.00 0.00 0.00 0.00

08638603 Wtr Mkt-Long Term Contract Renewal 195,686.39 0.00 195,686.39 0.00 170,168.87 25,517.52 0.00 0.00 0.00 0.00 0.00

08638823 Contra Costa Fish Monitoring 2,474.63 0.00 2,474.63 0.00 0.00 2,474.63 0.00 0.00 0.00 0.00 0.00

08638940 Wtr Mrktng Delta Div Cross Val 24,657.43 0.00 24,657.43 0.00 21,442.08 3,215.35 0.00 0.00 0.00 0.00 0.00

08638942 Delta Wtr Qual Monitoring 122,732.99 0.00 122,732.99 3,706.51 99,352.35 14,678.89 0.00 0.00 4,516.58 0.00 478.66

08638943 Long Term Contract Ren 240,135.69 0.00 240,135.69 0.00 208,821.98 31,313.71 0.00 0.00 0.00 0.00 0.00

08638946 RPA Impl 7,734.45 0.00 7,734.45 2,663.74 3,540.81 372.80 370.49 17.01 608.69 155.50 5.41

08638951 Environ Monitor Pest Mgmt 7,830.54 0.00 7,830.54 2,696.82 3,584.83 377.43 375.08 17.21 616.24 157.37 5.56

 FY14 Water Marketing 774,891.48 2,959.00 771,932.48 (84,834.12) 834,757.42 116,081.25 (110,375.21) (10,324.04) 26,477.50 312.87 2,795.81

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 774,891.48 2,959.00 771,932.48 (84,834.12) 834,757.42 116,081.25 (110,375.21) (10,324.04) 26,477.50 312.87 2,795.81

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0880

08801000 New Melones LT Op Plan 352,595.01 0.00 352,595.01 52,995.02 121,610.05 0.00 57,543.49 0.00 58,389.74 62,056.71 0.00

08808940 Water Quality Monitoring 204,216.70 0.00 204,216.70 6,167.36 165,313.42 24,424.32 0.00 0.00 7,515.14 0.00 796.46

08808941 Water Marketing (552.45) 0.00 (552.45) 0.00 (480.40) (72.05) 0.00 0.00 0.00 0.00 0.00

08808944 Endang Species Act Comp 5,041.11 0.00 5,041.11 1,736.17 2,307.81 242.99 241.45 11.10 396.70 101.30 3.59

 FY14 Water Marketing 561,300.37 0.00 561,300.37 60,898.55 288,750.88 24,595.26 57,784.94 11.10 66,301.58 62,158.01 800.05

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing Error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 561,300.37 0.00 561,300.37 60,898.55 288,750.88 24,595.26 57,784.94 11.10 66,301.58 62,158.01 800.05

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 0921

09218941 Water Mrkting/Cont Admin 83,581.15 0.00 83,581.15 0.00 72,682.16 10,898.99 0.00 0.00 0.00 0.00 0.00

09218943 Long Term Contract Ren 22,065.53 0.00 22,065.53 0.00 19,188.19 2,877.34 0.00 0.00 0.00 0.00 0.00

09218944 Water Quality Monitoring San Justo 6,346.03 0.00 6,346.03 0.00 1,544.00 4,802.03 0.00 0.00 0.00 0.00 0.00

09218951 Environ Monitor Pest Mgmt 3,733.15 0.00 3,733.15 1,285.70 1,709.02 179.92 178.81 8.20 293.79 75.04 2.67

 FY14 Water Marketing 115,725.86 0.00 115,725.86 1,285.70 95,123.37 18,758.28 178.81 8.20 293.79 75.04 2.67

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 115,725.86 0.00 115,725.86 1,285.70 95,123.37 18,758.28 178.81 8.20 293.79 75.04 2.67

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 1741

17418941 Water Marketing - Shasta 120,905.57 0.00 120,905.57 0.00 105,139.43 15,766.14 0.00 0.00 0.00 0.00 0.00

17418942 Shasta Water Qual Montitor 49,636.44 0.00 49,636.44 1,499.03 40,180.71 5,936.53 0.00 0.00 1,826.58 0.00 193.59

17418950 Admin CVP O&M 10,691.00 0.00 10,691.00 3,681.97 4,894.35 515.29 512.08 23.52 841.38 214.87 7.54

17418960 RCRA-Shasta Division 63,803.14 0.00 63,803.14 21,973.79 29,209.09 3,075.34 3,056.20 140.36 5,021.31 1,282.43 44.62

 FY14 Water Marketing 245,036.15 0.00 245,036.15 27,154.79 179,423.58 25,293.30 3,568.28 163.88 7,689.27 1,497.30 245.75

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 245,036.15 0.00 245,036.15 27,154.79 179,423.58 25,293.30 3,568.28 163.88 7,689.27 1,497.30 245.75

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Schedule No 25

September 30, 2014

7 of 7

TITLE: ALLOCATION OF MULTIPURPOSE EXPENSE

PROJECT: CENTRAL VALLEY PROJECT - CONSOLIDATED

TOTAL Imputed TOTAL FLOOD FISH & STATE OF

EXPENSE Costs EXPENSE ELECTRIC IRRIGATION M&I CONTROL NAVIGATION WILDLIFE RECREATION CALIFORNIA

A610-P-B61 A610-I-B61 A610-MI-B61 A610-FC-F61 A610-N-F61 A610-FW-F61 A610-R-F61 A610-OT-B61

Amount 6730-MP-61b 610A-MP-61N 6730 6730 6730 6730 6730 6730 6730 6730

PROJECT 1785

17858850 Columbia-Mowry System 192,232.41 0.00 192,232.41 5,805.44 155,612.11 22,991.01 0.00 0.00 7,074.14 0.00 749.71

17858852 Water Quality Assurance - Friant Kern 854.96 0.00 854.96 25.83 692.09 102.27 0.00 0.00 31.47 0.00 3.30

17858941 Water Marketing - Fresno 473,905.56 0.00 473,905.56 0.00 412,108.27 61,797.29 0.00 0.00 0.00 0.00 0.00

17858943 Water Serv Contr Renew 560,650.84 0.00 560,650.84 0.00 487,541.98 73,108.86 0.00 0.00 0.00 0.00 0.00

17858944 Ground Water Monitoring 21,346.94 0.00 21,346.94 7,351.87 9,772.59 1,028.94 1,022.51 46.94 1,680.00 429.10 14.99

17858951 Environ Monitor Pest Mgmt 19,051.72 0.00 19,051.72 6,561.42 8,721.85 918.30 912.58 41.94 1,499.37 382.94 13.32

 FY14 Water Marketing 1,268,042.43 0.00 1,268,042.43 19,744.56 1,074,448.89 159,946.67 1,935.09 88.88 10,284.98 812.04 781.32

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 1,268,042.43 0.00 1,268,042.43 19,744.56 1,074,448.89 159,946.67 1,935.09 88.88 10,284.98 812.04 781.32

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECT 1786

17863372 System Control & Load Dis 3,603,858.11 0.00 3,603,858.11 1,241,210.18 1,649,979.81 173,625.36 172,654.77 7,930.78 283,489.99 72,446.78 2,520.44

17868820 CVP O&M Radio Network 385,638.23 0.00 385,638.23 132,813.86 176,545.16 18,587.78 18,472.02 848.40 30,349.72 7,751.33 269.96

17868821 Hydromet Systems (224,988.37) 0.00 (224,988.37) (77,486.05) (102,999.66) (10,844.45) (10,776.96) (494.97) (17,706.61) (4,522.29) (157.38)

17868823 Central Val Automated Sys 2,168,699.39 0.00 2,168,699.39 746,899.99 992,830.66 104,531.29 103,880.67 4,771.10 170,676.60 43,590.83 1,518.25

17868824 MP NERC/WECC Costs 274,666.68 0.00 274,666.68 94,595.19 125,742.43 13,238.91 13,156.53 604.24 21,616.27 5,520.81 192.30

17868825 Central Val Ops SPT (CVODSS) 884.30 0.00 884.30 304.55 404.83 42.62 42.36 1.95 69.59 17.77 0.63

17868827 CVO Water Operations 2,921,687.77 0.00 2,921,687.77 1,006,229.27 1,337,548.67 140,825.34 139,948.83 6,427.71 229,936.81 58,725.95 2,045.19

17868827 CVO Water Operations Imputed 58,819.60 58,819.60 0.00 20,257.47 26,927.61 2,835.10 2,817.46 129.40 4,629.10 1,182.27 41.19

17868921 Admin & Gen-Water/Pwr 556,455.26 0.00 556,455.26 191,643.23 254,745.22 26,821.12 26,654.20 1,373.10 43,780.16 11,048.70 389.53

17868931 Flood Intelligence (23,500.94) 0.00 (23,500.94) (8,093.72) (10,758.72) (1,132.75) (1,125.70) (51.69) (1,849.53) (472.36) (16.47)

17868944 CVO Ops - ESA Compliance 162,035.39 0.00 162,035.39 55,804.99 74,179.79 7,810.08 7,761.50 356.47 12,752.18 3,256.88 113.50

17868945 NEPA Analysis 2,452,555.77 0.00 2,452,555.77 844,660.22 1,122,780.01 118,213.17 117,477.46 14,157.80 192,259.44 41,290.94 1,716.73

17868946 NEPA Analysis Biop Long Term 782,074.25 0.00 782,074.25 269,346.38 358,033.58 37,696.01 37,461.36 1,720.58 61,549.25 15,719.68 547.41

 FY14 Water Marketing 13,118,885.44 58,819.60 13,060,065.84 4,518,185.56 6,005,959.39 632,249.58 628,424.50 37,774.87 1,031,552.97 255,557.29 9,181.28

 Prior Year Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 Closing error FY14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 13,118,885.44 58,819.60 13,060,065.84 4,518,185.56 6,005,959.39 632,249.58 628,424.50 37,774.87 1,031,552.97 255,557.29 9,181.28

 Adjustments to be made in FY 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL FY14 WATER MARKETING 33,258,335.56 94,689.80 33,163,645.76 9,383,558.37 17,133,460.95 2,096,899.42 2,002,297.47 130,638.44 1,991,982.12 487,852.41 31,646.38

 TOTAL PRIOR YEAR ADJUSTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL FY14 CLOSING ERRORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL WATER MARKETING 33,258,335.56 94,689.80 33,163,645.76 9,383,558.37 17,133,460.95 2,096,899.42 2,002,297.47 130,638.44 1,991,982.12 487,852.41 31,646.38

 TOTAL ADJ TO BE MADE FY15 (0.00) 0.00 (0.00) (1,910,053.08) 2,236,159.80 503,579.67 (265,654.77) (12,201.14) (436,472.64) (111,475.25) (3,882.59)

 TOTAL FY14 MULTIPURPOSE EXPENSE 61,691,727.29 2,398,820.95 59,292,906.34 16,056,545.95 30,816,093.11 4,529,078.17 6,793,830.37 317,464.61 2,578,669.56 526,430.92 73,614.60

 TOTAL PRIOR YEAR ADJUSTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL FY14 CLOSING ERRORS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 TOTAL MULTIPURPOSE EXPENSE 61,691,727.29 2,398,820.95 59,292,906.34 16,056,545.95 30,816,093.11 4,529,078.17 6,793,830.37 317,464.61 2,578,669.56 526,430.92 73,614.60

 TOTAL ADJ TO BE MADE FY15 (0.00) 0.00 (0.00) (1,910,053.08) 2,236,159.80 503,579.67 (265,654.77) (12,201.14) (436,472.64) (111,475.25) (3,882.59)

1/ 02148991 should only be Irrigation & M&I

2/ SSLE Guards/Surveil Program 0353195R is in Storage for FY 2015 

3/ 08638600 is in Carriage, 08638604 is in Water Marketing for FY 15

4/ Delta Cross Channel Program 19108808 is in Storage for FY 2015 
0214-26 Schedule No. 26

September 30, 2014

TITLE SUMMARY OF OTHER REVENUE AND PROGRAM EXPENSE 1 of 7

PROJECT CENTRAL VALLEY PROJECT-CONSOLIDATED REGION MP

PROJECT FISCAL YEAR

SGL TYP/CAT DESCRIPTION 2014 2013

CVP, MISCELLANEOUS PROJECTS (0214)

5310 INTEREST REVENUE-WATER/POWER

MP 53A INTEREST REVENUE

4951 Interest / Penalties

1000000 Interest Income 1/ $ (264,962.93) $ 4,769.53

2000000 Interest Income - RRA 0.00 1,233,150.55

3000000 Interest Income - Deficit PL99-546 37,512.45 658,609.00

Total - Interest Revenue $ (227,450.48) $ 1,896,529.08

5200/590E/5900 REVENUE FROM SERVICES PROVIDED - PUBLIC / EXCHANGE REVENUE OTHER / OTHER REVENUE

I 13C INCOME FROM REPAYMENT CONTRACTS

1213 Income from Repayment Contracts (Matured Value - Not Defer) $ 5,043,676.09 $ 5,600,007.77

MP 59F LEASE OF GRAZING / FARM LANDS

4911 Lease of Land $ 0.00 $ 138.99

MP 59G OTHER LEASES

4912 Other Leases

1000100 Income - Agricultural Lease $ 0.00 $ 810.00

1001000 Income - Storage 85,850.94 48,854.73

1002000 Income - Carriage 37,275.49 57,467.51

100598A Income - Communication Lease 100,536.19 144,344.54

Total - Other Leases $ 223,662.62 $ 251,476.78

MP 59J NONUTILITY OPERATIONS

4932 Recreation Use Fee

1000000 New Melones $ 0.00 $ 1,830.99

1001000 Auburn Rsvr 10.69

1002000 Golden Age Passport 0.00

Total - Recreation Use Fee $ 10.69 $ 1,830.99

MP 59K MISCELLANEOUS

4940 Miscellaneous

FOIA000 GAE Funds $ 8,985.60 $ 1,249.36

1000000 Income - Storage 2,646.53 10,486.74

3001000 Miscellaneous Receipts 1,950.04 8,683.71

Total Miscellaneous $ 13,582.17 $ 20,419.81

MP 59K MISCELLANEOUS

4942 Miscellaneous - Incidental

1000000 Contra Costa Rights of Way $ 15,374.55 $ 14,949.32

100574A Commercial Lease Revenue 55,844.00 29,900.00

2000000 Sac County - Hazel Ave ROU 0.00 393,827.44

3000000 1440 Incidental Revenue Transfer 0.00 68,060.22

Total Miscellaneous - Incidental $ 71,218.55 $ 506,736.98

OT 59K MISCELLANEOUS

4941 Miscellaneous - Receipts of the Treasury

1000000 Funds Returned to Treasury $ 13,730.00 $ 8,260.00

2000000 Misc. Receipt of Treasury 11,313.42 0.00

Total Miscellaneous- Receipts of theTreasury $ 25,043.42 $ 8,260.00
0214-26 Schedule No. 26

September 30, 2014

CVP, MISCELLANEOUS PROJECTS (0214) cont. 2 of 7

RF 59A RESTORATION FUND ACTIVITY - OTHER INCOME

C900 Restoration Fund Income - Western $ 31,107,567.41 $ 17,404,274.04

C851 Restoration Fund Income - Friant Kern Canal 0.00 22,263.27

420F Madera Canal 866,095.62 1,870,186.44

430F Buchanan Unit 469,920.00 468,120.00

803F Spring Creek 61,208.20 139,345.18

804F Shasta Lake 36,841.66 59,842.40

805F Folsom Lake 432,828.12 964,711.49

806F San Felipe Division 920,145.19 2,462,318.73

807F Millerton 2,531.84 3,452.52

809F Sacramento River - Shasta 69,545.38 120,001.69

810F New Melones Unit 752,313.02 973,400.00

821F Upper American River 4,991.00 23,008.86

833F Sacramento River - Willows 804,474.84 1,392,582.57

843F Cow Creek Unit 85,116.52 158,984.10

844F Clear Creek South 31,185.96 35,181.66

846F San Luis Canal - Tracy 166,898.27 444,279.62

848F Delta Mendota Canal 273,164.46 856,318.41

849F Mendota Pool 2,892.55 118,697.86

851F Friant Kern Canal 1,694,753.18 9,140,037.60

852F Cross Valley Canal 324,617.48 545,004.15

853F Contra Costa Canal 1,808,904.14 2,368,646.77

866F San Luis Canal - Fresno 1,245,091.31 2,692,317.01

881F Corning Canal 255.74 17,143.40

883F Tehama Colusa Canal 804,940.22 1,500,310.05

884F Sly Park Unit 40,082.23 298,919.80

887F Folsom South Canal 372,507.12 176,064.60

889F Black Butte Unit 12,814.84 15,536.77

Total Restoration Fund Activity - Other Income $ 42,391,686.30 $ 44,270,948.99

TOTAL MISCELLANEOUS $ 109,844.14 $ 535,416.79

TOTAL INTEREST & OTHER REVENUE $ 47,541,429.36 $ 52,556,349.39

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8731 State of California - Joint Expense - Water Marketing $ 5,812.31 $ 7,672.10

6730 IMPUTED COSTS

873B State of California - Joint Expense - Water Marketing 11.52 19.89

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

MP 61B OPERATION & MAINTENANCE EXPENSE - MULTIPURPOSE

9432 S&B TMDL / MAA 181,486.29 204,249.96

Total Operation & Maintenance Expense $ 187,310.12 $ 211,941.95

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

RF 61A RESTORATION FUND ACTIVITIES

2000 Dedicated Project Yield $ (135,080.10) $ 918,310.55

2005 Reservoir Storage 50,962.93 96,964.93

2030 Ecosystem/Water Operations System 575,174.31 837,351.67

2045 Refuge Wheeling 24,092.01 30,158.93

2047 Refuge Water Conveyance - Level 2 8,365,983.76 14,264,464.30

2048 Refuge Water Conveyance - Level 4 1,194,140.04 1,740,428.79

6650 Restoring Riparian Habitat $ 533,241.16 $ 505,437.22
0214-26 Schedule No. 26

September 30, 2014

CVP, MISCELLANEOUS PROJECTS (0214) cont. 3 of 7

6330 PROMPT PAYMENT INTEREST

2030 Ecosystem/Water Operations System $ 16.12 $ 0.00

2047 Refuge Water Conveyance - Level 2 2.23 0.00

2048 Refuge Water Conveyance - Level 4 0.04

6650 Restoring Riparian Habitat 0.00 2.36

Total Restoration Fund Activities $ 10,608,532.50 $ 18,393,118.75

TOTAL OPERATING EXP / PROGRAM COSTS $ 10,795,842.62 $ 18,605,060.70

CVP, MISC PROJECTS (0214) - NET INCOME (LOSS) $ 36,745,586.74 $ 33,951,288.69

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

I 33A OTHER ACCUM. NET INCOME OR LOSS $ 0.00 $ (204,249.96)

I 33B MISCELLANEOUS NET INCOME OR LOSS-IRRIGATION 0.00 164,123.52

I 33M ACCUM. INCOME FROM REPAYMENT CONTRACTS 0.00 5,600,007.77

MI 33B MISCELLANEOUS NET INCOME OR LOSS-M&I WATER 0.00 47,956.26

MP 33A OTHER ACCUM. NET INCOME OR LOSS 0.00 (14,264,464.30)

MP 33K CUM RESULT OF OPS-NONREIMB EXP 0.00 (1,740,428.79)

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER 0.00 (7,691.99)

OT 33H NET INCOME NOT CREDITABLE TO REPAYMENT 0.00 2,414,606.41

OT 33T ACCUM. NET INCOME OR LOSS-INTEREST / PENALTIES 0.00 (2.36)

P 33B MISCELLANEOUS NET INCOME OR LOSS-POWER 0.00 58,706.44

RF 33B MISC NET INCOME OR LOSS-RESTORATION FUND ACT. 0.00 (505,437.22)

RF 33H RESTORATION FUND INCOME 0.00 42,388,162.91

TOTAL TRANSFERRED-CVP, MISC. PROJECTS (0214) $ 0.00 $ 33,951,288.69

AMERICAN RIVER DIVISION (0353)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 8,089.40 $ 6,480.12

8731 State of California - Joint Expense - Water Marketing 9,832.46 5,621.12

6330 PROMPT PAYMENT INTEREST

8231 State of California - Joint Expense - Storage 0.08

8731 State of California - Joint Expense - Water Marketing 1.53

$ 17,923.47 $ 12,101.24

TOTAL OPERATING EXP / PROGRAM COSTS $ 17,923.47 $ 12,101.24

 NET INCOME (LOSS) $ (17,923.47) $ (12,101.24)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER 0.00 (12,101.24)

TOTAL TRANSFERRED-AMERICAN RIVER DIVISION (0353) $ 0.00 $ (12,101.24)

TRINITY RIVER DIVISION (0416)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 1,422.45 $ 1,105.55

8731 State of California - Joint Expense - Water Marketing 1,467.91 964.72

Total Operation & Maintenance Expense - Other $ 2,890.36 $ 2,070.27

 NET INCOME (LOSS) $ (2,890.36) $ (2,070.27)
0214-26 Schedule No. 26

September 30, 2014

4 of 7

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER 0.00 (2,070.27)

TOTAL TRANSFERRED-TRINITY RIVER DIVISION (0416) $ 0.00 $ (2,070.27)

SACRAMENTO RIVER DIVISION (0725)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 1,438.19 $ 3,843.82

8231 State of California - Joint Expense - Storage - ARRA (Note 1) 0.00 38.40

8431 State of California - Joint Expense - Carriage 307.54 595.10

8731 State of California - Joint Expense - Water Marketing 103.46 175.55

6330 PROMPT PAYMENT INTEREST

8231 State of California - Joint Expense - Storage 0.02

Total Operation & Maintenance Expense - Other $ 1,849.21 $ 4,652.87

 NET INCOME (LOSS) $ (1,849.21) $ (4,652.87)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (4,652.87)

TOTAL TRANSFERRED-SACRAMENTO RIVER DIVISION (0725) $ 0.00 $ (4,652.87)

SAN LUIS UNIT (0805)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 2,169.02 $ 5,590.91

8431 State of California - Joint Expense - Carriage 0.00 698.36

8731 State of California - Joint Expense - Water Marketing 610.28 0.00

Total Operation & Maintenance Expense - Other $ 2,779.30 $ 6,289.27

 NET INCOME (LOSS) $ (2,779.30) $ (6,289.27)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (6,289.27)

TOTAL TRANSFERRED-SAN LUIS UNIT (0805) $ 0.00 $ (6,289.27)

DELTA DIVISION (0863)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 1,127.14 $ 789.99

8431 State of California - Joint Expense - Carriage 9,782.51 76,595.93

8731 State of California - Joint Expense - Water Marketing 2,795.81 5,377.55

6330 PROMPT PAYMENT INTEREST

8231 State of California - Joint Expense - Storage 0.77

8431 State of California - Joint Expense - Carriage 0.02

Total Operation & Maintenance Expense - Other $ 13,706.25 $ 82,763.47

 NET INCOME (LOSS) $ (13,706.25) $ (82,763.47)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (82,763.47)

TOTAL TRANSFERRED-DELTA DIVISION (0863) $ 0.00 $ (82,763.47)
0214-26 Schedule No. 26

September 30, 2014

5 of 7

STANISLAUS DIVISION (0880)

590E/5900 OTHER REVENUE

MP 59G OTHER LEASES $ 0.00 $ (40,000.00)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8731 State of California - Joint Expense - Water Marketing $ 800.04 $ 1,160.72

6330 PROMPT PAYMENT INTEREST

8731 State of California - Joint Expense - Water Marketing 0.01

Total Operation & Maintenance Expense - Other $ 800.05 $ 1,160.72

 NET INCOME (LOSS) $ (800.05) $ (41,160.72)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (1,160.72)

P 33B MISCELLANEOUS NET INCOME OR LOSS-POWER 0.00 (10,400.00)

I 33B MISCELLANEOUS NET INCOME OR LOSS-IRRIGATION 0.00 (29,600.00)

TOTAL TRANSFERRED-STANISLAUS (0880) $ 0.00 $ (41,160.72)

SAN FELIPE DIVISION (0921)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8731 State of California - Joint Expense - Water Marketing $ 2.67 $ 4.57

 NET INCOME (LOSS) $ (2.67) $ (4.57)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (4.57)

TOTAL TRANSFERRED-SAN FELIPE DIVISION (0921) $ 0.00 $ (4.57)

SHASTA DIVISION (1741)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 9,096.91 $ 8,914.03

8731 State of California - Joint Expense - Water Marketing 245.67 320.68

6330 PROMPT PAYMENT INTEREST

8231 State of California - Joint Expense - Storage 0.51

6720 UNUSED ANNUAL LEAVE

MP 61H UNUSED ANNUAL LEAVE

1869 Misc. Deferred Debit $ 0.00 $ (932.69)

Total Operation & Maintenance Expense - Other $ 9,343.09 $ 8,302.02

 NET INCOME (LOSS) $ (9,343.09) $ (8,302.02)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (9,234.71)

P 33A OTHER ACCUM. NET INCOME OR LOSS-POWER 0.00 932.69

TOTAL TRANSFERRED-SHASTA DIVISION (1741) $ 0.00 $ (8,302.02)
0214-26 Schedule No. 26

September 30, 2014

6 of 7

FRIANT DIVISION (1785)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 5,274.92 $ 5,264.10

8731 State of California - Joint Expense - Water Marketing 781.04 2,203.98

6330 PROMPT PAYMENT INTEREST

8731 State of California - Joint Expense - Water Marketing 0.28

Total Operation & Maintenance Expense - Other $ 6,056.24 $ 7,468.08

 NET INCOME (LOSS) $ (6,056.24) $ (7,468.08)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (7,468.08)

TOTAL TRANSFERRED-FRIANT DIVISION (1785) $ 0.00 $ (7,468.08)

WATER & POWER OPERATIONS (1786)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8731 State of California - Joint Expense - Water Marketing $ 8,824.48 $ 8,178.68

6330 PROMPT PAYMENT INTEREST

8731 State of California - Joint Expense - Water Marketing 0.55

6730 IMPUTED COSTS

873B State of California - Joint Expense - Water Marketing 41.19 11.49

Total Operation & Maintenance Expense - Other $ 8,866.22 $ 8,190.17

 NET INCOME (LOSS) $ (8,866.22) $ (8,190.17)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (11.49)

P 33A OTHER ACCUM. NET INCOME OR LOSS-POWER 0.00 (8,178.68)

TOTAL TRANSFERRED-WATER & POWER OPERATIONS (1786) $ 0.00 $ (8,190.17)

CVP REPLACEMENT, ADDITION & MAINTENANCE (1910)

610A/6100/6400 OPERATING EXPENSES / PROGRAM COSTS

OT 61B OPERATION & MAINTENANCE EXPENSE - OTHER

8231 State of California - Joint Expense - Storage $ 937.79 $ 1,233.97

8231 State of California - Joint Expense - Storage XM 657.59 5,077.34

8431 State of California - Joint Expense - Carriage 1,261.69 316.00

Total Operation & Maintenance Expense - Other $ 2,857.07 $ 6,627.31

 NET INCOME (LOSS) $ (2,857.07) $ (6,627.31)

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

OT 33B MISCELLANEOUS NET INCOME OR LOSS-OTHER $ 0.00 $ (6,627.31)

TOTAL TRANSFERRED-CVP REPLACEMENT, ADDITION & 

MAINTENANCE (1910) $ 0.00 $ (6,627.31)
0214-26 Schedule No. 26

September 30, 2014

ACCRUED UNUSED ANNUAL LEAVE 7 of 7

6800 FUTURE FUNDED EXPENSES

MP 61H UNUSED ANNUAL LEAVE - MULTIPURPOSE 2/

 0214 - CVP, Miscellaneous Projects $ 0.00 $ 23,127.98

 0353 - American River Division 0.00 96,662.54

 0416 - Trinity River Division 0.00 8,395.94

 0725 - Sacramento River Division 0.00 124,882.43

 0805 - San Luis Unit 0.00 (17,442.39)

 0859 - Auburn Folsom Unit 0.00 2,267.39

 0863 - Delta Division 0.00 (1,289.75)

 0880 - Stanislaus Division 0.00 1,386.66

 0921 - San Felipe Division 0.00 4,842.12

 1205 - San Joaquin Division 0.00 7,297.75

 1741 - Shasta Division 0.00 3,090.69

 1785 - Friant Division 0.00 11,907.42

 1786 - Water and Power Operations 0.00 10,274.99

 1910 - CVP Replacements, Additions, Maintenance 0.00 98,709.16

 1987 - San Joaquin River Restoration 0.00 (20,056.39)

 E214 - CVP, Folsom Dam 0.00 104,502.54

 Total Accrued Unused Annual Leave $ 0.00 $ 458,559.08

TRANSFERRED TO SCHEDULE 12:

331A/3310.A CUMULATIVE RESULTS OF OPERATIONS

MP 35A UNFUNDED ACCRUED ANNUAL LEAVE $ 0.00 $ (458,559.08)

Note: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new accounting system, 

Financial and Business Management System (FBMS). Please note with this transition to FBMS some of the SGLs and 

account numbers used in FFS have changed. The changes are identified within the schedule above.

1/ The abnormal balance for Interest Income is a result of a reversal for a prior 

year entry. The reversal posted after Reclamation's implementation of a new 

financial system (FBMS). 

2/ Accrued expenses were not posted due to conversion from FFS to FBMS.