M&I 2008 Sch B-6 F.Z12.XLS

09/22/2009

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2008

A B C

O&M & Corps Project Use

Component/Facility Expense Energy Costs Tot

1/ 1b/

Ref <F/S> <Meter Costs> (A+

COST TO BE ALLOCATED

Storage

American River 12,987.32 $ - $ 

$ 

Black Butte O&M COE 36,395.16 $ - $ 

$ 

Clear Creek Tunnel 2,820.99 $ - $ 

$ 

ClairHill, CA Whiskeytown Dam 50,649.99 $ - $ 

$ 

Coleman Fish Hatchery 487,514.51 $ - $ 4

$ 

Columbia-Mowry System 1b/ $ 1,511.47 23,204.39 $ 

$ 

Delta Cross Channel 7,220.12 $ - $ 

$ 

Folsom Complex 110,544.39 $ - $ 1

$ 

Folsom Dam & Reservoir 73,397.57 $ - $ 

$ 

Folsom Garage 13,921.40 $ - $ 

$ 

Folsom Pipeline 15,726.23 $ - $ 

$ 

Folsom Plant Maintenance Draw 48,629.37 $ - $ 

$ 

Folsom Pumping Plant 52,445.43 $ 46,091.39 $ 

$ 

Friant Dam & Reservoir 202,312.98 $ 10,292.93 $ 2

$ 

Gianelli, WR PGP 2/ $ 336,674.76 371,927.22 $ 7

$ 

Regeneration Credit $ (53,959.88 - $ (

) $ 

San Felipe Unit $ (303,858.00 (86,848.73) $ (3

) $ 

Hwy 49 Flood Repair 238,713.88 $ - $ 2

$ 

Nimbus Dam & Reservoir 123,203.92 $ - $ 1

$ 

No Hands Bridge Repair 20,620.79 $ - $ 

$ 

Reservoir and River Operations 857.83 $ - $ 

$ 

Safety Security & Law Enforcement 159,021.59 $ - $ 1

$ 

San Joaquin River 23,771.82 $ - $ 

$ 

Sacramento River 60,095.48 $ - $ 

$ 

Shasta Dam & Reservoir 193,486.10 $ 35,245.65 $ 2

$ 

Sisk, BF San Luis Dam 1,104,694.9 $ - 5 $ 1,1

$ 

Spring Creek Tunnel 3.24 $ - $ 

$ 

Trinity Dam & Reservoir 18,582.11 $ - $ 

$ 

Total Storage 3,365,900.05 $ 71,998.31 $ 3,4

$ 

Conveyance

Folsom South Canal 571,471.16 $ - $ 5

$ 

Direct Costs - Pumping & Other

City of Shasta Lake - $ 31,711.48 $ 

$ 

Contra Costa PP (Contra Costa WD) - $ 396,255.07 $ 3

$ 

Colusa County WD - $ 2,191.40 $ 

$ 

Kanawha WD - $ 2.95 $ 

$

Pleasant Valley PP (City of Coalinga) - $ 68,378.44 $ 

$

San Benito County WD

Gianelli, WR PGP 2/ $ 12,762.64 3,647.65 $ 

$

Pacheco PP 3/ $ 24,482.45 - $ 

$

San Luis WD Relift (0805)PP - $ 9,388.88 $ 

$
M&I 2008 Sch B-6 F.Z12.XLS 

09/22/2009 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2008

A B C

O&M & Corps Project Use

Component/Facility Expense Energy Costs Tot

1/ 1b/

Ref <F/S> <Meter Costs> (A+

Direct Costs - Pumping & Other (continued)

Santa Clara Valley WD

Santa Clara Valley WD Deficiencies (125,861.57 $ ) $ (1

Coyote PP - $ 144,470.41 $ 1

$ 

Gianelli, WR PGP 2/ $ 291,095.37 83,201.08 $ 3

$ 

Pacheco PP 3/ $ 558,432.93 - $ 5

$ 

Westlands WD Relifts - $ 18,255.97 $ 

$ 

Wintu PP (Bella Vista WD) - $ 42,613.55 $ 

$ 

Total Direct Costs (Pumping & Other) (39,012.85) $ 1,600,041.52 $ 1,5

$ 

Sub Total 3,898,358.37 $ 1,672,039.83 $ 5,5

$ 

Water Marketing 1/ $ - 1,622,006.72 $ 1,6

$ 

Total Costs to be Allocated 5,520,365.09 $ 1,672,039.83 $ 7,1

$ 

COST TO BE DIRECT BILLED Conveyance

Arroyo Pasajero - $ - $ 

$ 

Delta Cross Channel 1,335.02 $ - $ 

$ 

Delta Mendota Canal 4,054.68 $ - $ 

$ 

Friant Kern Canal (765.55) $ - $ 

$ 

Little Panoche Creek Det Dam 67.84 $ - $ 

$ 

Los Banos Creek Det Dam 5.33 $ - $ 

$ 

O'Neill Dam/O&M 73.65 $ - $ 

$ 

Red Bluff Dam (19,763.85 $ - ) $ (

$ 

Red Bluff Research PP 1,943.81 $ - $ 

$ 

San Luis Canal 636.70 $ - $ 

$ 

San Luis Canal Turnouts 452.98 $ - $ 

$ 

Stony Creek CHO 24,386.28 $ - $ 

$ 

Tehama-Colusa Canal 852.32 $ - $ 

$ 

Tehama-Colusa Fish Facility 23.28 $ - $ 

$ 

Toyon Pipeline 1b/ $ - 76,741.07 $ 

$ 

Total Conveyance 90,043.56 $ - $ 

$ 

 Conveyance Pumping

Dos Amigos PP 76.13 $ 77,371.43 $ 

$ 

O'Neill PGP 18,715.14 $ 243,160.40 $ 2

$ 

Regeneration Credit $ (14,569.69 - $ (

) $ 

Jones Pumping Plant $ 1,245,182.0 71,541.24 $ 1,3

9 $ 

Administrative Building 1,084.83 $ - $ 

$ 

State-Delta PP - $ - $ 

$ 

Total Conveyance Pumping 91,417.34 $ 1,551,144.22 $ 1,6

$ 

Total Costs to be Direct Billed 181,460.90 $ 1,551,144.22 $ 1,7

$ 

Total O&M Annual Costs for FY 2008 $ 3,223,184.0 5,701,825.99 $ 8,9

5 $ 
M&I 2008 Sch B-6 F.Z12.XLS

09/22/2009

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2008

Footnotes

1/ Financial Statement Costs are taken from Schedules 22 & 25 of the 2008 CVP Consolidated Financial Statement (F/S). For certain

facilities, the power costs have been isolated and shown under "Project Use Energy" . FY 2008 O&M Expenses are as follows:

Expenses or 

Joint Expense Credits Other Total 

Recorded Not Recorded Total Per Adjustments Expenses Direct Billed 

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

a/ b/

Storage $ - 3,429,544.39 $ 3,429,544.39 $ 8,353.98 $ 3,437,898.37 $ - $ 

Carriage $ 399,550.36 113,054.04 $ 512,604.40 $ 3,315,021.79 $ 3,827,626.19 $ 1,732,605.1

$ 

Water Marketing (Includes G&A) c/ 2,437,323.65 $ 76,741.07 $ 2,514,064.72 $ (892,058.00) $ 1,622,006.72 $ - $ 

Other $ 171,210.97 - $ 171,210.97 $ (133,732.21) $ 37,478.76 $ - $ 

Interest on Investment $ 18,244,616.75 - $ 18,244,616.75 $ (18,244,616.75) $ - $ - $ 

Financial Statement Balance 5,979,922.08 $ 18,892,119.15 $ 24,872,041.23 $ (15,947,031.19) $ 8,925,010.04 $ 1,732,605.1

$ 

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) 399,550.36 $ Toyon Pipeline (1741) 76,741.07 $ Santa Clara Valley WD Defic. (0921) 

Folsom South Canal (1910) 

Total - 399,550.36 $ 76,741.07 $ 

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 $ (86,848.73)Columbia-Mowry System moved from Water Marketing $ 23,204.39

PUE costs from "2008 PUE used in FY 2008 B-6" (F/S) $ 71,998.31

$ 8,353.98

Carriage:

Toyon Pipeline moved from Water Marketing $ 76,741.07

Gianelli WR PGP costs moved from Storage $ 86,848.73

PUE costs from "2008 PUE used in FY 2008 B-6" (F/S) $ 3,151,185.74

Folsom-South Canal (0353) - Disposal of Surplus Land (Transferred from Irrigation) 246.26 $ 

$ 3,315,021.79

Water Marketing:

Toyon Pipeline moved to Carriage $ (76,741.07)

Columbia-Mowry System moved to Storage $ (23,204.39)

BOR WORKS amortization adjustments for FY 2008 $ 26,421.06

Non-Permanent Contractor Revenue (Includes Los Vaqueros Water Rights) d/ (818,533.60) $ 

$ (892,058.00)

Other

Santa Clara Valley WD Deficiencies - FY 2008 costs transferred from irrigation (0805-4429) ($13,939.12)Santa Clara Valley WD Deficiencies - FY 2008 quarterly accrual (09214492) (7,870.64) $ Santa Clara Valley WD Deficiencies - FY 2008 cost not allocated (FY 2007 credit reversed) ($111,922.46)

$ (133,732.21)

Interest on Investment $ (18,244,616.75)

Total $ (15,947,031.19)
M&I 2008 Sch B-6 F.Z12.XLS 

09/22/2009 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2008

Footnotes (continued)

c/ Includes General and Administrative Expenses.d/ Non-Project water revenue - Contra Costa WD's revenue related to Los Vaqueros.

2/ Determination of FY 2008 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 To

2008 Storage Deliveries (A/F) 87,234 3,664 83,570 286,340 373,57Ratios 0.23351 0.04200 0.95800 0.76649 1.0000Allocated Gianelli,WR Pump Generator Costs (Excludes Regeneration Credit) - 2008:Direct Costs 86,848.73 $ 3,647.65 $ 83,201.08 $ 285,078.49 $ 371,927.2

$ 

Project Use Energy Costs 303,858.00 $ 12,762.64 $ 291,095.37 $ 32,816.76 $ 336,674.7

$ 

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

$ 24,482.45 582,915.37 $ 558,432.93 $ 

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) $ 285,078.49 86,848.73 $ 371,927.22 $ PUE Costs/Excludes Regenerating Credit (see pg 1) $ 32,816.76 32,816.76 $ 

Regeneration Credit $ (53,959.88) (53,959.88) $ 

Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 86,848.73 $ (86,848.73) $ 

Sub-total $ 263,935.37

Allocated Other Storage O&M Expense 741,152.10 $ 2,432,810.89 $ 3,173,962.99 $ 

Total Allocable Storage Expense 741,152.10 $ 2,696,746.27 $ 3,437,898.37 $ 
M&I 2008 Sch B-6 F.Z12.XLS

09/22/2009

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2008

4/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2008

Current Year Revenue:M&I Revenue per Financial Statement (Sch. 21) $ 10,128,320.72

Duplicate revenues to be reversed in FY 2009 $ 11,597.92

FY 2008 revenues included in ratesetting in FY 2008 but will be included in F/S in FY 2009 2,793,042.15 $ FY 2008 voluntary payments for current year deficit included in F/S and in ratesetting in FY 2008 (33.92) $ FY 2008 voluntary payments for prior year deficit included in F/S and ratesetting in FY 2008 (1,108,422.58) $ FY 2007 revenues included in F/S in FY 2008, but included in ratesetting in FY 2007 175,061.03 $ FY 2005 revenues recorded in financial statement in FY 2008 but included in ratesetting in FY 2005 (271.73) $ Prior year revenues recorded in financial statement in FY 2008 but included in ratesetting in FY 2003 (City of Rioseville) (54,8 $ 55.00)

Prior year revenues recorded in financial statement in FY 2008 but not included in ratesetting (City of Rioseville) (297,747.00) $ Prior year voluntary payments, refunds and revenue reapplications included in F/S in FY 2008, but included in ratesetting in prior year 1,089,599.13 $ 

Luisiana Pacific 1996 adjustment not included in ratesetting $ 225.00

Conveyance Income - Delta Mendota Water Authority $ (629,187.78)Total 2008 Gross Water Revenues (Schedule B-2) $ 12,107,327.94

Other Revenue:

Non-Permanent Contractor Revenue $ (616,381.76)

Warren Act Contractor Revenue $ (536,367.32)

Rescheduled Water $ (316.00)

Los Vaqueros Water Rights $ (202,151.84)

Total FY 2008 Water Contractor Revenue (Schedule B-2) $ 

Current Year Expense:

M&I O&M Expenses and Interest per F/S (Schedule 22) $ 24,872,041.23

Expense Adjustment 1b/:

Storage $ 8,353.98

Carriage $ 3,315,021.79Water Marketing $ (892,058.00)Other $ (133,732.21)Interest on Investment $ (18,244,616.75)

$ (15,947,031.19)

Less: Total Costs to be Direct Billed 1/ $ 1,732,605.12Net Expenses $ 

Less: FY 2008 Interest $ 

Add: FY 2008 Voluntary Payments $ 

Less: FY 2008 revenue adjustment $ Current Year Results of Operations (Schedule B-1) $