M&I 2005 Sch B-6 F.Z09.XLS

9/22/2006

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

O&M

& Corps Project Use

Component/Facility Expense Energy Costs 

1/

COST TO BE ALLOCATED

Storage

American River (0353) 3,433.30 Black Butte O&M COE (0214) 16,794.75 

Clear Creek Tunnel (0416) (1910) 33,397.48 ClairHill, CA Whiskeytown Dam (0416) (1910) 28,574.28 Coleman Fish Hatchery (1741) (1910) 364,002.39 

Columbia-Mowry System (1785) 1b/ 27,528.70 1,187.92 

Delta Cross Channel (0863) (1910) 25,792.56 

Folsom Complex (0353) 58,891.40 Folsom Dam & Reservoir (0353) & (1910) 52,395.44 Folsom Garage (0353) 33,537.66 Folsom Pipeline (0353) 8,895.59 

Folsom Plant Maintenance Draw (0353) 29,023.10 

Folsom Pumping Plant (0353) & (1910) 76,138.62 14,426.27 

Friant Dam & Reservoir (1785) & (1910) 168,842.45 4,379.81 

Gianelli, WR PGP (0805) 2/ 660,170.80 50,563.56 

Regeneration Credit 

(25,521.00) 

San Felipe Unit (142,656.31) 

Nimbus Dam & Reservoir (0353) & (1910) 13,635.54 

Reservoir and River Operations ( 0725) 6,573.57 

San Joaquin River (1785) 26,897.66 

Sacramento River (0725) 50,725.53 Shasta Dam & Reservoir (1741) & (1910) 201,500.49 38,782.73 

Sisk, BF San Luis Dam (0805) 802,898.86 Spring Creek Tunnel (0416) 14.23 

Trinity Dam & Reservoir (0416) & (1910) 12,504.87 

Total Storage 2,559,512.96 83,819.27 

Conveyance

Folsom South Canal (0353) 330,303.29 

Direct Costs - Pumping & Other

City of Fresno - Friant Water Authority Offset (1785) 707,188.00 

City of Shasta Lake ( 1741) 20,413.07 Contra Costa PP (Contra Costa WD) (0863) 272,084.99 Colusa County ( 0725) 669.76 Folsom South Canal (1910) 32,124.84 

Pleasant Valley PP (City of Coalinga) (0805) 37,154.83 

San Benito County WD

Gianelli, WR PGP (0805) 2/ 11,053.01 32,674.07 

Pacheco PP (0805) 3/ 28,037.33 

San Luis WD Relift (0805)PP 3,836.90 
M&I 2005 Sch B-6 F.Z09.XLS 

9/22/2006 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

O&M

& Corps Project Use

Component/Facility Expense Energy Costs 

1/

Direct Costs - Pumping & Other (continued)

Santa Clara Valley WD

San Luis and Delta Mendota WA Offsets (0805) 317,319.14 

Santa Clara Valley WD Deficiencies - Delta Mendota Canal (0921) 105,642.53 Coyote PP (805) 101,793.28 

Gianelli, WR PGP (0805) 2/ 131,603.30 389,054.86 

Pacheco PP (0805) 3/ 333,828.07 

Westlands WD Relifts (0805) 8,495.76 Wintu PP (Bella Vista WD) (0725) 3,270.70 

Total Direct Costs (Pumping & Other) 1,304,930.82 1,231,313.61 Sub Total 4,194,747.07 1,315,132.89 

Water Marketing 1/ 2,173,637.12 

Total Costs to be Allocated 6,368,384.19 1,315,132.89 

COST TO BE DIRECT BILLED Conveyance

Arroyo Pasajero (0805) (9.46) 

Delta Mendota Canal (0863) 181.18 Friant Kern Canal (1785) 422.38 

Little Panoche Creek Det Dam (0805) (49.40) 

Los Banos Creek Det Dam (0805) (10.70) O'Neill Dam/O&M (0805) (56.58) Red Bluff Dam (0725) (1910) 953.85 

Red Bluff Research PP (0725) 1,368.48 San Luis Canal (0805) (723.48) 

San Luis Canal Turnouts (0805) 48.62 

Stony Creek CHO (0725) 1,796.85 

Tehama-Colusa Canal (0725) 414.84 

Tehama-Colusa Fish Facility (0725) 1.15 

Toyon Pipeline (1741) 1b/ 35,194.32 

Total Conveyance 39,532.05 

 Conveyance Pumping

Dos Amigos PP (0805) (112.26) 34,180.96 O'Neill PGP (0805) 7,056.41 111,772.18 

Regeneration Credit (14,537.50) 

Tracy Pumping Plant (0863) 725.36 786,975.77 

State-Delta PPTotal Conveyance Pumping 7,669.51 918,391.42 

Total Costs to be Direct Billed 47,201.56 918,391.42 

Grand Total 6,415,585.75 2,233,524.31 
M&I 2005 Sch B-6 F.Z09.XLS

9/22/2006

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 22 & 25 of the 2005 CVP Consolidated Financial Statement (F/S). For certain

facilities, the power costs have been isolated and shown under "Project Use Energy" . FY 2005 O&M Expenses are as follows:

Expenses or Total 

Joint Expense Credits Other Total Expenses to 

Recorded Not Recorded Total Per Adjustments Expenses be Direct Billed 

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

a/ b/

Storage 2,674,640.57 0.00 2,674,640.57 (31,308.33) 2,643,332.24 Carriage 10,880.88 330,303.29 341,184.17 2,646,001.16 2,987,185.33 965,592.98 Water Marketing c/ 2,660,382.56 35,194.32 2,695,576.88 (521,939.76) 2,173,637.12 Other 2,816,612.64 2,816,612.64 (1,971,657.27) 844,955.37 

Interest on Investment (77,335,928.69) (77,335,928.69) 77,335,928.69 0.00 

Financial Statement Balance 5,345,904.01 (74,153,818.44) (68,807,914.43) 77,457,024.49 8,649,110.06 965,592.98 

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

Folsom South Canal (0353) 330,303.29 Toyon Pipeline (1741) 35,194.32 SLDM WA Offset (0805) 

Santa Clara Valley WD Defic. (0921) Friant Water Authority Offset (1785) Folsom South Canal (1910) 

Total 0.00 330,303.29 35,194.32 

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

Storage: Total

Gianelli WR PGP costs moved to Direct Pumping (142,656.31)Columbia-Mowry System moved from Water Marketing 27,528.70PUE costs from "2005 PUE used in FY 2005 B-6" (F/S Sch 16) 83,819.27

(31,308.33)

Carriage:

Toyon Pipeline moved from Water Marketing 35,194.32Gianelli WR PGP costs moved from Storage 142,656.31Dos Amigos PP - FY 2003 Adjustment 1,126.36SLDMWA Offsets transferred from Irrigation (Sch 19) 317,319.14PUE costs from "2005 PUE used in FY 2005 B-6" (F/S Sch 16) 2,149,705.04

2,646,001.16

Water Marketing:

Toyon Pipeline moved to Carriage (35,194.32)Columbia-Mowry System moved to Storage (27,528.70)CFO adjustment for Foresthill PUD and Contra Costa WD e/ 2,752.69Non-Permanent Contractor Revenue (Includes Non-Project Water Revenue) d/ (461,969.43)

(521,939.76)

Other

San Luis Delta Mendota WA Offset - FY 2002 and FY 2003 Adjustments (1,862,679.27)City of Fresno (Friant Water Authority Offset) - FY 2004 adjustment (108,978.00)

(1,971,657.27)

Interest on Investment 77,335,928.69

Total 77,457,024.49
M&I 2005 Sch B-6 F.Z09.XLS 

9/22/2006 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

Footnotes (continued)

c/ Includes General and Administrative Expenses.d/ Non-Project water revenue - Contra Costa WD's revenue related to Los Vaqueros.e/ Foresthill PUD's FY 2005 distribution and Contra Costa WD's FY 2003 thru FY 2005 distribution. Ref: 2005 M&I Application of CFO/PFR Audit Adj Analysis.Z09.xls

2/ Determination of FY 2005 Gianelli, WR Pump Generator "Storage" and "Direct Pumping" costs allocated to the San Felipe Unit are as follows:

San Felipe Unit (Storage)

Direct Pumping Applicable To All Other

Gianelli, WR Pump Generator Storage

Total San Benito Santa Clara Contractors Total

2005 Storage Deliveries (A/F) 82,012 6,354 75,658 297,513 379,525Ratios 0.21609 0.07748 0.92252 0.78391 1.00000Allocated Gianelli,WR Pump Generator Costs (Excludes Regeneration Credit) - 2005:Direct Costs 142,656.31 11,053.01 131,603.30 517,514.49 660,170.80Project Use Energy Costs 421,728.92 32,674.07 389,054.86 50,563.56 472,292.48

3/ Allocation of Pacheco Pumping Plant costs - Allocation is based on same water delivery ratios as shown in 2/ above.

Total San Benito Santa Clara

361,865.40 28,037.33 333,828.07

Note: Storage Expense Allocation

(The following calculations are provided for use on Schedule of CVP Allocated Municipal and Industrial Storage Expense)

San Felipe Unit

Other Direct Pumping

Storage Gianelli, WR All Other

Expense PGP Contractors Total

Allocated Gianelli, WR PGP Costs:

Direct Costs (see 5/ above) 142,656.31 517,514.49 660,170.80PUE Costs/Excludes Regenerating Credit (see pg 1) 50,563.56 50,563.56

Regeneration Credit (25,521.00) (25,521.00)

Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 142,656.31 (142,656.31)

Sub-total 542,557.04

Allocated Other Storage O&M Expense 453,956.51 1,646,818.68 2,100,775.19

Total Allocable Storage Expense 453,956.51 2,189,375.72 2,643,332.24
M&I 2005 Sch B-6 F.Z09.XLS

9/22/2006

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005

M&I Revenue per Schedule B-2 (excluding Voluntary Payments) 16,824,598.35FY 2005 revenues recorded erroneously to FFS 4c/ 127,756.94

FY 2005 revenues included in ratesetting in FY 2005 but will be included in F/S in FY 2006 4c/ 202,757.19

FY 2005 Voluntary Payments included in F/S and Ratesetting in FY 2005 (Contra Costa WD) 1,035,416.61Prior year revenue adjustments included in ratesetting in FY 2005 but will be included F/S in FY 2006 4c/ (62,425.32)

Prior year revenues included in F/S in FY 2005 but included in ratesetting in prior year 4c/ (192,928.10)

FY 2005 Voluntary Payments included in F/S and Ratesetting in FY 2005 4c/ 1,636,966.61Prior Year refunds and revenue reapplications included in F/S in FY 2005, but included in ratesetting in prior year 4c/ (1,669,661.65)

Prior year Voluntary Payment refunds included in F/S in FY 2005 4c/ (66,567.30)Contra Costa WD - FY 2005 $2.50 administrative charge applied to capital repayment ($2.50 * 18,364 A/F) 45,910.00FY 2006 Voluntary Payments included in F/S in FY 2005 - Contra Costa WD 118,695.00Conveyance Income - Delta Mendota Water Authority 756,840.42

M&I Revenues Per Financial Statement (Sch. 21) 18,757,358.75

Reconstructed Excess of Income Over Expense at 9/30/04 (See 2006 Water Rates, Sch B-7) (35,8FY 2005 Activity per Ratesetting: O & M Expense 7,683,517.07Net change from Financial Statement Costs 1/

Other Adjustments to Expense 1b/ (77,457,024.49)Total O&M Expense (69,773,507.41)Total Costs to be Direct Billed 1/ 965,592.98

M&I O&M Expenses and Interest per F/S (Sch. 22) (68,807,914.43)

Total Current Year Result per F/S (Sch. 20) 87,5Transactions Incorporated into Ratesetting in Prior Years but not in F/S @9/30/2005 (differences between Ratesetting and Financial Statement)

Revenue:

FY 2004 revenues included in ratesetting in FY 2004 but included in F/S in FY 2005 193,205.97Prior year revenues included in ratesetting in FY 2004 but included in F/S in FY 2005 (3,173.87)

PY Rev. included in ratesetting in FY '03 but not included in F/S as of 9/30/05 (CCWD & City of Roseville) (63,716.83)

126,315.27

Expense:

PEIS capitalized FY 1992 through FY 1998 (see 99MFB8AE.Z03) (2,206,215.99) Adjustment to F/S in FY 1999 (see 1999 F/S Sch. 26) 2,134,366.00

(71,849.99)

PEIS not capitalized Cost through 10/92 33,490.33 FY 1993 cost 3,753.00

37,243.33
M&I 2005 Sch B-6 F.Z09.XLS 

9/22/2006 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

Transactions Incorporated into Ratesetting in Prior Years but not in F/S @9/30/2005 (differences between Ratesetting and Financial Statement)

Expense (continued):

Friant D&R , Drum Gates capitalized through FY 2003 (745,067.38)

Tracy PP, upgrade SCDA System capitalized (FY 1999) (6,214.00)FY 1993 Adjustment ( see FY 1995 M&I and IRR Water Rates) 1,670.11Dos Amigos PP adjustment to F/S 1,670.84O'Neill Dam prior year adjustment not included in F/S - Schedules 22 & 25 (185.66)Shasta D&R (Coleman Fish Hatchery) included in F/S twice. (548,119.97)Banks Pumping Plant adjustment (FY 1999 - FY 2002) 36,111.57Deferred ( 2005 - 2007) Chief Financial Officer (CFO) adj (Conv. & WM only) plus amounts not allocated (1,456,385.90)Equity Adjustment - Deferred CFO/PFR Adjustment (Sch. 12) 1,035,196.27Chief Financial Officer Adjustment (PUE)  Included in F/S in FY 2004 (235,645.59) Included in ratesetting in 2001 through 2004 accountings 133,063.43

(102,582.16)

Chief Financial Officer (CFO) PUE adjustment to F/S 130,952.85Chief Financial Officer Adjustment for San Felipe Division still in the plant account (needs to be moved to the exp. account) 206,620.97Provision for Replacement credit included in ratesetting (2001 thru 2004 accountings) (318,347.32)

Arroyo Pasajero (0805) FY 2002 Conveyance Expense not included in FY 2002 accounting (6,938.84)

SLDMWA Offsets transferred from IRR (Sch 19) - Santa Clara Valley WD & San Luis WD (DMC & SLC) 2,649,560.78City of Fresno - Friant Water Authority Offset transferred from irrigation 108,978.00FY 2004 voluntary payments included in ratesetting in FY 2004 but included in F/S in FY 2005 (23,414.49)FY 2004 O&M surplus refunds included in F/S in FY 2005 28,991.90Contra Costa WD, FY 2005 voluntary payments included in F/S in FY 2004 89,383.78Prior year voluntary payments reapplied - CCWD, Sacramento County WA, Riverview Golf & CC (see 2004 Sch. B-3A) 1,664,994.80Prior year voluntary payments refunds included in F/S in FY 2005 - Westlands WD, San Luis WD (SLC) 66,486.92Provision for Replacement costs not included in F/S - Sch.22 (FYS 1998 thru 2000) 33,966.00Interest Adjustments:FY 2004 interest adjustment to F/S (11,991,038.09)FY 1997 interest adjustment to F/S - Contra Costa WD's interest not included in ratesetting (179,495.00)

PUE Costs

Direct Billed for Fiscal Years 1998 through 2004 (see prior years' ratebooks) (2,735,534.08)

Adjustment to F/S (Fiscal Years 1998 & 2000) (437,910.76)

(3,173,444.84)

Conveyance Income

Tehama Colusa - FY 1999 148.58

Delta Mendota - Fiscal Years 1999 through 2004 3,701,322.73

3,701,471.31

Contract Administrative Fees 6,200.00Warren Act Contractor Revenue 3,144,644.57Title Transfer Revenues 522,390.00Rescheduled Water Revenues 129,756.80Non-Storable 215 water 215,099.66Restoration Fund (Interest portion of transfer water revenues) 605.00Prior year adjustment ( see 2004 Sch. B-7, Recon worksheet) (53,225.88)Prior year capital and deficit adjustments due to the title transfers ( 19,910,054.66 +64,328,657.59) (84,238,712.25)M&I settlement interest adjustment (133,896,815.69)PFR rounding adjustment 13.04

(222,8

Cumulative Recorded Excess of Income Over Expense at 9/30/2005 per F/S (Sch. 12) (171,1
M&I 2005 Sch B-6 F.Z09.XLS

9/22/2006

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

Transactions Incorporated into Ratesetting but not in F/S at 9/30/2005 (differences between Ratesetting and Financial Statement)

Revenue:

FU 2005 revenues erroneously included in F/S. They will be reversed in FY 2006. (see 2005 M&I PY ADJUSTMENT.Z09) (127,756.94)FY 2005 revenues included in ratesetting in FY 2005 but will be included in F/S in 2006 4c/ (202,757.19)

Prior year revenues recorded in ratesetting in FY 2005 but will be included in FFS in 2006 4c/ 62,425.32

Prior year revenues recorded in ratesetting in FY 2004 but will be included in FFS in 2006 -County of Madera (SX#;050320FQ023) 2,896.00Prior year revenues included in ratesetting in FY 2003 but will be included in FFS in 2006 (CCWD & City of Roseville) 63,716.83

Expense:

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

71,849.99

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

(37,243.33)

Friant Dam & Reservoir, Drum Gates capitalized ( through FY 2003 - 745,067.38 ) 745,067.38Tracy PP, Upgrade SCDA System capitalized ( 1999) 6,214.00FY 1993 adjustment (see FY 1995 M&I & IRR Rates) (1,670.11)Shasta D&R (Coleman Fish Hatchery) included in F/S twice 548,119.97Banks Pumping Plant adjustment (FY 1999 - FY 2002) (36,111.57)Dos Amigos PP adjustment to F/S (FY 2004: - 2,797.20) (2,797.20)O'Neill Dam - FY 1998 adjustment not included in F/S, Schs 22 & 25 (see FY 1999 F/S) 185.66Deferred ( 2006 - 2007) Chief Financial Officer (CFO) adj (Conv. & WM only) plus amounts not allocated 4b/ 974,793.03Equity Adjustment - Deferred CFO/PFR Adjustment (F/S, Sch. 12) (1,035,196.27)Chief Financial Officer (CFO) PUE adjustment included in F/S 235,645.59 Chief Financial Officer (CFO) PUE adjustment included in ratesetting through FY 2005 (166,820.10)

68,825.49

Chief Financial Officer (CFO) PUE adjustment to F/S (130,952.85)CFO adjustment for San Felipe Division (09216530; WM) is in plant account and will be moved to expense account (206,620.97)Provision for Replacement credit included in Ratesetting (2001 through 2005 - see CFO & PFR ADJ worksheet) 345,709.21

Arroyo Pasajero (0805) - Fiscal Year 2002 conveyance expense not included in 2002 accounting 6,938.84

SLDMWA Offsets transferred from IRR (Sch 19) - Santa Clara Valley WD FY 2004 & FY 2005 (786,881.52 + 317,319.14) (1,104,200.66)FY 2005 PUE cost included in ratesetting in FY 2005 (cost included in F/S Sch. 16) (2,233,524.31)

FY 2005 Voluntary Payments included in Ratesetting in FY 2005, but will be included in F/S in FY 2006 4c/ 373,673.71

FY 2005 O&M surplus refunded or reapplied 4c/ (2,229,746.87)

FY 2005 VP PY O&M deficit reapplied - See Sch. A-3A, Sacramento County WA, Terra Bella ID (18,546.24)Contra Costa WD, Fiscal Year 2006 Voluntary Payments included in F/S in 2005 (118,695.00)Provision for Replacement costs for Fiscal Years 1998 - 2000 not included in F/S, Sch. 22 (11,322 * 3) (33,966.00)Interest Adjustments:

FY 2005 interest True-up adjustment to F/S 534,255.81FY 1997 Interest for Contra Costa WD (repayment contracts) not included in ratesetting 4a/ 179,495.00

Direct Billed Conveyance/Conveyance Pumping Costs

Fiscal Years 1998 through 2004 2,735,534.08Fiscal Year 2005 965,592.98

Adjustment to be recorded in F/S for Fiscal Years 1998 - 2000 (See 98MFB8AE.Z02) 437,910.76

4,139,037.82
M&I 2005 Sch B-6 F.Z09.XLS 

9/22/2006 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

Transactions Incorporated into Ratesetting but not in F/S at 9/30/2005 (differences between Ratesetting and Financial Statement)

Conveyance Income 

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

Delta-Mendota WA - Fiscal Years 1999 -2004 ( 3,701,322.73) & 2005 ( 756,840.42) (4,458,163.15)

(4,458,311.73)

Warren Act Contractor Revenues through Fiscal Year 2005 (3,601,195.76)Non-Storable Project 215 Water Revenues through FY 2005 (271,126.01)Special Supplemental 215 Contractors Revenues through FY 2005 (1,192.00)Contract Administrative Fees (6,200.00)Title Transfer Revenues through FY 2005 (546,700.00)Rescheduled Water Revenues through FY 2005 (included in Sch. A-4A - Storage) (172,159.42)Restoration Fund (Interest portion of Transfer Water Revenues) - will be moved to Restoration Fund Account (605.00)City of Roseville pump credit included in ratesetting but not included in financial statement 1,164,600.00

Prior year interest True-up adjustment not included in prior year reconciliation - adjustment recorded in F/S in 2005 1,662,390.54Prior year (1995) expense adjustment: Refer to M&I Title Transfer Adjustment.xls 488,395.48Foresthill PUD credit adjustment 813.60M&I Settlement interest adjustment included in 2004 accountings 133,896,815.69

128,7

Reconstructed Excess of Income Over Expense at 9/30/2005 (42,3a/ Interest for the period 1/97-9/97: 31,372.00 (Contra Costa Canal) + 77,682.00 (Contra Loma D&R) + 70,436.00 ( Contra Costa New Facility) = 179,495.00 b/ Chief Financial Officer Adjustment (excludes PUE), Ref; CFO & PFR ADJ worksheet, M&I Application of CFO & PFR Audit Adj Analysis.Z09.

Storage (included in Water Marketing in Ratesetting)

Trinity River Division (0416) 806,473.26

Carriage

Sacramento River Division (0725) 20,989.00

Water Marketing

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

3,681,595.03

Total CFO adjustment 4,509,057.29

Less: Adjustment included in accountings (2001/2003) (2,089,485.64)Total adjustment deferred over a 5-year period 2,419,571.65Less: Annual distribution amounts included in accountings (2003/2004/2005) 1,444,778.63Remaining balance to be distributed for FY 2006 & FY 2007 plus amounts not allocated 974,793.03

c/ Reconciliation of Income to Financial Statement at 9/30/2005

Fiscal Year 2005 revenues recorded erroneously in F/S (see 2005 M&I PY ADJUSTMENT.Z09) 

Colusa County WD - SX#: 060320OA007 0.20

Dos Palos Power Authority - Warren Act (66*3.89) 256.74Foresthill PUD (1,500*85.00) - SX#: 060320OA001 127,500.00

127,756.94
M&I 2005 Sch B-6 F.Z09.XLS

9/22/2006

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

c/ Reconciliation of Income to Financial Statement at 9/30/2005 (continued)

FY 2005 revenues included in ratesetting in FY 2005 but will be included in F/S in FY 2006 (See Sch B-2 Worksheet:CY ADJ) 

Bella Vista WD (-260*64.77) (16,840.20)

Broadview WD ((3+1)*27.22) 108.88Byron Bethany ID (-17*16.02) (272.34)

Centerville CSD (340*19.15) 6,511.00City of Avenal (-166*12.40) (2,058.40)

City of Coalinga (153*15.56) 2,380.68City of Fresno ((-240-11+85+64+44)*85.83), (11*56.84) (4,352.90)City of Huron (11*13.04) 143.44City of Lindsay (-14*24.04) (336.56)

City of Orange Cove (601*-20.80) - rate change (12,500.80)City of Redding - TP (2*15.00) 30.00

City of Redding - SR (-62*15) (930.00)City of Redding - SCC (-16*15.16) (242.56)City of Roseville (-178*9.00) (1,602.00)

City of Sacramento (6241*9.00) 56,169.00

City of Shasta Lake (-57*19.14) (1,090.98)

City of Tracy (-177*23.74) (4,201.98)

City of West Sacramento (14*15.00), (2776*19.17) 53,425.92Clear Creek CSD (534*32.15) 17,168.10Colusa County WD (-1*23.03) (23.03)

Contra Costa (-3151*23.02) (72,536.02)

Contra Costa WD (698*3.89) 2,715.22Del Puerto WD (1*18.64) 18.64

Delano Earlimart ID (35*22.41) 784.35Department of Veterans Affairs (6*29.53) 177.18Dos Palos Pwr Auth - Warren Act - W0812 (-7*14.31) (100.17)El Dorado ID - FD&R (20*15.00) 300.00Fresno County WW#18 (-3*15.00) (45.00)

Lake California P.O.A. (200*15.00) 3,000.00Madera ID - Warren Act - W3185 (2*13.99) 27.98

Mountain Gate Com. SVCS. Dist (106*15.00) 1,590.00Orland-Artois WD (52*44.21) 2,298.92Panoche WD - DMC, rate change only; (10*(36.49-39.87)), (14*(36.49-23.39)) 149.60Panoche WD - SLC (4*35.34), rate change only for (14*(40.96-44.78)) & (48*(40.96-35.34)) 357.64Sacramento County WA (20*15.48) 309.60Sacramento Suburban WD - Warren Act - W2918 (48*15.71), (2*15.71), W2864 (804*23.47), (713*23.47) 36,389.49

San Benito County WD - I/B (-344*36.13), (1,200*36.13) 30,927.28San Benito County WD - O/B (-344*43.00), (1,200*43.00) 36,808.00San Juan WD (-236*18.69), (-1,562*22.64) (39,774.52)

San Juan WD - Warren Act (-45*11.17) (502.65)

San Luis WD - DMC (12*15.00) 180.00San Luis WD - SLC (-3*63.88) (191.64)Santa Clara Valley WD - I/B (-3466*45.71) (158,430.86)Santa Clara Valley WD - O/B (-3466*43.00) (149,038.00)Shafter Wasco ID ((102+112)*23.07)) 4,936.98Shasta County #25 (-6*20.82) (124.92)Shasta CSD (-9*16.30) (146.70)Shasta CWA (-31*24.25) (751.75)SMUD (117*12.96) 1,516.32SMUD Transportaion Rate (117*7.27) 850.59State of California (6*35.46) 212.76Stony Creek WD (35*20.26) 709.10
M&I 2005 Sch B-6 F.Z09.XLS 

9/22/2006 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

c/ Reconciliation of Income to Financial Statement at 9/30/2005 (continued)

Tea Pot Dome WD (1*33.11) 33.11

Terra Bella ID (206*23.8) 4,902.80US Forest Service - BB ((*15.12) 136.08Westlands WD (-61*31.67) (1,931.87)

(202,757.19)

FY 2005 Voluntary Payments included in ratesetting in FY 2005, but will be included in F/S in FY 2006

Contra Costa WD - SX#: 060320ZM012 143,787.49

Contra Costa WD - SX#: 060320ZM012 168,172.73

City of Redding - SR 16,071.71

East Bay MUD 43,820.75Lake California P.O.A. 84.19

Mountain Gate CSD 1,712.87Riverview Golf & CC 23.97

373,673.71

Prior year revenue adjustments included in ratesetting in FY 2005 but will be recorded in FFS in FY 2006

City of West Sacramento ( 1,581*19.17) 30,307.77Bella Vista WD (486*63.30) 30,763.80Dunnigan WD (25*54.15) 1,353.75

62,425.32

Prior year revenue adjustments recorded in FFS in FY 2005, but recorded in ratesetting in prior year (See 05M&I PY Adjustments.Z09.xls & M&I 2004 Sch B-2 F.Z08.xls)

Broadview WD (3*42.58) 127.74Byron Bethany ID (1*27.3)+(-6*27.3) (136.50)City of Avenal (-153*13.34) (2,041.02)

City of Coalinga (276*14.3) 3,946.80City of Fresno (-420*10) (4,200.00)

City of Huron (-55*14.7)+(1*14.7) (793.80)City of Lindsay (5*36.25) 181.25City of Orange Cove (117*47.62)+(-49*47.62)+(-64*47.62) 190.48City of Redding - SCC (545*19.46) 10,605.70City of Redding - SR (11*25.14) 276.54City of Redding - TP (8*15.00) 120.00City of Roseville (3895*9) 35,055.00City of Shasta Lake (366*23.97) 8,773.02City of Tracy (-25*32.10) (802.50)

Clear Creek CSD (303*48.33) 14,643.99Conta Costa WD (Non-Proj) (238*5.01) 1,192.38Contra Costa WD (-7539*38.83) (292,739.37)County of Madera (-1*28.96)+(7*30.22) 182.58Delano-Earlimart ID (22*28.19) 620.18Dept of VA (9*36.47) 328.23Dos Palos Pwr Auth (Warren Act) (156*20.29) 3,165.24Fresno County WW #18 (20*15.00)+(-3*15.00) 255.00Lake California P.O.A. (200*9) 1,800.00Lindsay-Strsthmore ID (13*28.94)+(17*28.94)+(20*28.94)+(34*28.94)+(-12*60.65) 1,703.16Pacheco WD -SLC (1*72.02) 72.02

Panoche WD - SLC (-5*44.78) (223.90)Sac Suburban WD (Warren Act) (1607*23.47) 37,716.29Sacramento County WA (-37*19.02) (703.74)San Benito WD (380*79.13) 30,069.40San Juan WD (Proj. 215) (282*22.64) 6,384.48San Juan WD (Warren Act) (101*13.28) 1,341.28
M&I 2005 Sch B-6 F.Z09.XLS

9/22/2006

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

c/ Reconciliation of Income to Financial Statement at 9/30/2005 (continued)

Prior year revenue adjustments recorded in FFS in FY 2005, but recorded in ratesetting in prior year

San Luis WD - DMC (27*15.00) 405.00

San Luis WD - DMC (Proj. 215) (1*24.73) 24.73

San Luis WD - SLC (9*63.88) (9*63.88) 1,149.84San Luis WD - SLC (Proj. 215) (1*29.74) (6*26.23) 187.12Santa Clara Valley WD (-1829*88.71)+(719*88.71) (98,468.10)Shafter-Wasco ID (77*31.93) 2,458.61Shasta County #25 (23*9) 207.00Shasta County WA (671*9) 6,039.00Shasta CSD (70*24.25) 1,697.50SMUD (419*12.96) 5,430.24SMUD w/o Delta (419*7.27) 3,046.13State of CA (-1*35.46) (35.46)

Stockton East WD (190*28.72) 5,456.80Stony Creek WD (4*28.72) 114.88Tea Pot Dome WD (1*49.23) 49.23

Terra Bella ID (75*31.41)+(200*31.41) 8,637.75Westlands WD (-18*49.51)+(2*47.49)+(290*49.51) 13,561.70

(192,928.10)

FY 2005 Voluntary Payments for prior and current year deficits recorded in FFS and Ratesetting in FY 2005 

Bella Vista WD 218,150.96

Broadview WD 386.01Centerville CSD 3,859.92City of Redding - SR 27,893.43

City of Redding - SCC 21,944.25City of Redding - TP 618.88City of Roseville 327,086.59

City of West Sacramento 45,542.70Colusa County WD - will be moved from 0214B833 to 0214B889 in 2006 143.27East Bay MUD - will be moved from 0214B833 to 0214B887 in 2006 475,000.00Lake California P.O.A. - will be moved to 0214B833 to 0214B809 in 2006 2,441.42Mountain Gate CSD 36,197.27Sacramento County WA 15,687.78Sacramento County WA - correction to FY 2004 FFS input error (15,687.78)Santa Clara Valley WD 447,269.60Shasta CWA 18,604.78Shasta CWA (Shasta County #25) - will be moved from 0214B833 to 0214B803 in 2006 8,948.89Terra Bella ID 2,858.46US Forest Service - BB 20.18

1,636,966.61

Excess Voluntary Payments refunded due to the title transfer adjustments 

Riverview Golf & CC (80.38)

San Luis WD - SLC (1,412.30)

Westlands WD (65,074.62)

(66,567.30)
M&I 2005 Sch B-6 F.Z09.XLS 

9/22/2006 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 M&I WATER RATES

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2005 (Continued)

c/ Reconciliation of Income to Financial Statement at 9/30/2005 (continued)

FY 2005 O&M surplus refunded or reapplied 

Broadview WD - refund (63.72)

City of Redding - TP (applied to the FY 2006 voluntary payments) (37.93)Contra Costa WD - refund (2,215,352.59)

Lindsay-Strathmore ID - refund (1,305.37)

San Juan WD - refund (12,987.26)

(2,229,746.87)

Prior year refunds and revenue reapplications included in FFS in FY 2005, but included in ratesetting in prior year

City of Shasta Lake (16,471.65)

Contra Costa WD (1,631,348.78)

Lindsay-Strathmore ID (11,690.07)

Sacramento County WA (10,151.15)

(1,669,661.65)