M&I 2009 Sch A-6 F.Z11.XLS

12/22/2008

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2007 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2007 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2009 M&I WATER RATES

Balance at September 30, 2006 Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2007 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit 

Black Butte D&R

County of Colusa (491) $ 5,588 $ 105 $ 17 $ - 17 $ 5,588 $ 87 $ 

Elk Creek CSD 2/ 3,824 3,488 354 (162) 354 192 3,488 162 US Forest Service - BB 2,783 55 53 217 - 217 273 53 Whitney Const. (2,154) 5,990 151 (158) - (158) 5,990 309 

Clear Creek Unit

Clear Creek CSD 1,486,520 306,823 132,963 23,541 - 23,541 330,364 132,963 

Contra Costa Canal

Contra Costa WD (1,974,631) 27,103,944 - (0) - (0) 27,103,944 - 

Cow Creek Unit

Bella Vista WD 958,538 1,363,828 - 26,268 - 26,268 1,390,096 - 

Cross Valley Canal

County of Fresno (1,451) 26,222 56,595 (2,158) - (2,158) 26,222 58,752 County of Tulare 39,991 28,361 185,143 (6,523) - (6,523) 28,361 191,666 

Delta-Mendota Canal

Byron Bethany ID 100,585 159,040 - 4,234 - 4,234 163,274 - 

City of Tracy 3/ 2,155,889 2,261,208 - 50,215 - 50,215 2,311,422 - 

Del Puerto WD 1,943 3,964 - 265 - 265 4,229 - 

Department of VA 144,489 491 15,652 (945) - (945) 491 16,597 Panoche WD - DMC 3,076 8,676 612 140 - 140 8,816 612 San Luis WD - DMC (31,707) 91,607 - 602 - 602 92,209 - 

Folsom D&R

City of Roseville 2/ (2,276) 3,483,517 62,490 (72,673) 62,490 (10,183) 3,483,517 72,673 El Dorado ID - FD&R (84,634) 1,037,517 13,481 19,979 - 19,979 1,044,015 - 

Sacramento County WA 1,315,006 107,062 2,134 77,402 - 77,402 184,464 2,134 

San Juan WD 256,647 1,593,453 - 11,226 - 11,226 1,604,679 - 

Folsom-South Canal

East Bay MUD 11,745,405 1,356,768 7,754,357 (520,910) - (520,910) 1,356,768 8,275,267 Sacramento County WA - FSC 3,577,269 - 5,508,184 (488,015) - (488,015) - 5,996,199 

Sacramento MUD 7,017,649 - 5,508,184 427,680 - 427,680 427,680 5,508,184 
M&I 2009 Sch A-6 F.Z11.XLS 

12/22/2008 

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2007 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2007 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2009 M&I WATER RATES

Balance at September 30, 2006 Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2007 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit 

Friant Dam

County of Madera 11,351 $ 17,304 $ 3,481 $ 5 $ - 5 $ 17,309 $ 3,481 $ 

Fresno County WW#18 (36,593) 64,455 - 449 - 449 64,904 - 

Friant-Kern Canal

Arvin-Edison WSD (218,750) 567,156 13,203 (730) - (730) 567,156 13,933 City of Fresno 19,114,487 2,466,540 21,020,513 659,803 - 659,803 3,126,343 21,020,513 City of Lindsay 258,854 554,785 - 29,929 - 29,929 584,714 - 

City of Orange Cove 10,338 469,955 69,045 3,634 - 3,634 473,589 69,045 Delano-Earlimart ID 25,439 10,143 - 2,541 - 2,541 12,685 - 

Lindsay-Strathmore ID 12,633 54,420 - 1,593 - 1,593 56,013 - 

Shafter-Wasco ID 67,665 83,318 - 6,164 - 6,164 89,482 - 

Terra Bella 231,134 133,522 - 28,512 - 28,512 162,034 - 

Sacramento River

City of Redding - SR (143,000) 665,130 - (0) - (0) 665,130 - 

City of West Sacramento (74,505) 997,612 4,901 24,836 - 24,836 1,017,547 - 

Lake California P.O.A. (5,024) 31,084 - 745 - 745 31,829 - 

Meyer Crest Ltd. (32,481) 57,211 1,551 1,635 - 1,635 57,295 - 

Riverview Golf & CC (1,031) 4,737 - 93 - 93 4,830 - 

San Felipe Unit

SB County WD - IB 1,132,685 1,258,465 - 107,703 - 107,703 1,366,168 - 

SC Valley WD - IB 20,133,747 25,903,008 4,540,173 2,554,932 - 2,554,932 28,457,940 4,540,173 

San Luis Canal - Fresno

City of Avenal 2/ 1,156,830 - 92,920 (14,805) 92,920 78,116 - 14,805 City of Coalinga 3/ 3,015,906 411,482 1,133,399 (74,262) - (74,262) 411,482 1,207,661 City of Huron 776,604 26,903 585,909 (33,079) - (33,079) 26,903 618,989 State of CA 48 3,556 204 (15) - (15) 3,556 219 Westlands WD 484,156 1,921,553 - 28,038 - 28,038 1,949,591 - 
M&I 2009 Sch A-6 F.Z11.XLS

12/22/2008

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2007 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2007 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2009 M&I WATER RATES

Balance at September 30, 2006 Current Year Activity 

Capital Current Year Prior Year Balance at September 30, 2007 

Repayment Accounting Voluntary Capital Repayment 

Facility/Contractor Balance Balance Deficit (Net) Payment Total Balance Deficit 

San Luis Canal - Tracy

Pacheco WD - SLC 1/ 16,233 2,602 2,897 37 - 37 2,638 2,897 Panoche WD - SLC 5,706 12,237 2,788 866 - 866 13,103 2,788 San Luis WD - SLC 23,858 354,746 - 8,302 - 8,302 363,048 - 

Shasta D&R

Centerville CSD 3/ 167,399 63,970 27,805 8,238 - 8,238 72,208 27,805 Mountain Gate CSD 38,880 93,462 - 2,518 - 2,518 95,980 - 

Shasta CWA 26,072 19,436 - 1,441 - 1,441 20,876 - 

Spring Creek Conduit

City of Redding - SCC 163,373 311,212 - 10,556 - 10,556 321,768 - 

Shasta CWA - SCC 2/ 27,235 13,919 289 1,306 289 1,595 15,225 - 

Shasta CSD 12,376 95,277 741 4,139 - 4,139 99,416 741 

Tehama-Colusa Canal

Colusa County WD 11,789 23,575 - 1,310 - 1,310 24,884 - 

Kanawha WD 2,904 25 - 87 - 87 112 - 

Toyon Pipeline

City of Redding - TP (190,366) 228,996 - 0 - 0 228,996 - 

City of Shasta Lake 151,909 1,495,036 37,619 14,145 - 14,145 1,509,181 37,619 US Forest Service (1,631) 4,912 - 37 - 37 4,949 - 

San Felipe Out-of-Basin Facilities

San Benito County WD 4/ 12,170,130 674,436 2,618,004 5,074 - 5,074 679,510 2,618,004 

Santa Clara Valley WD 4/ 230,999,527 5,286,670 87,921,055 3,033,306 - 3,033,306 8,319,976 87,921,055 

Subtotal 316,258,157 $ 83,330,453 $ 137,316,954 $ 5,969,323 $ 156,053 $ 6,125,376 $ 90,494,259 $ 138,355,385 $ 

Sly Park D&R

El Dorado ID - SP 5/ (2,611,617) $ 2,611,617 $ - - - - 2,611,617 $ - 

Sugar Pine

Foresthill PUD 5/ (1,279,932) $ 1,279,932 $ - - - - 1,279,932 $ - 

$ 87,222,001 312,366,608 $ 137,316,95 $ 5,969,32 4 $ 156,05 3 $ 6,125,37 3 $ 94,385,80 6 $ 138,355,38 8 $ 5
M&I 2009 Sch A-6 F.Z11.XLS 

12/22/2008 

CENTRAL VALLEY PROJECT

SUMMARY OF FY 2007 RESULTS OF M&I OPERATIONS, CUMULATIVE NET

POSITION AT SEPTEMBER 30, 2007 AND DETERMINATION OF DEFICIT COSTS PER ACRE-FOOT

2009 M&I WATER RATES

Footnotes

1/ Includes cumulative deficit of Pacheco WD - DMC through September 30, 1979.2/ Deficit rate has been adjusted to reflect O&M deficit payments. The payments will be included in the 2008 accounting.

Adjusted Adjusted 

Deficit Balance Payment Deficit Balance Projected Del. Deficit Cost

at 9/30/07 Sch. B-3B at 9/30/07 Present Worth Per A/F

City of Roseville 72,673 $ 72,674 $ (1) $ 339,926 -

East Bay MUD 8,275,267 $ 1,041,191 $ 7,234,076 $ 360,765 20.05 $ Shasta CSD 741 $ 775 $ (34) $ 17,982 -City of Shasta Lake 37,619 $ 19,373 $ 18,246 $ 33,598 0.54 $ 

3/ Beginning capital repayment and deficit balances have been adjusted to include prior year adjustments.

Balance at 9/30/2006 Adjustment Adjusted Balance at 9/30/2006

Capital Capital Capital

Repayment Deficit Repayment Deficit Repayment Deficit

City of Tracy a/ 2,237,187 $ - 24,020 $ - 2,261,208 $ -

Santa Clara Valley WD - IB b/ 25,877,078 $ 4,514,424 $ 25,930 $ 25,749 $ 25,903,008 $ 4,540,173 $ City of Coalinga c/ 409,444 $ 1,226,329 $ 2,038 $ (92,930) $ 411,482 $ 1,133,400 $ Centerville CSD d/ 63,968 $ 27,807 $ 2 $ (2) $ 63,970 $ 27,805 $ 

a/ FY 2005 beginning capital balance inadvertently included assigned historical costs from irrigation contractors.b/ Total FY 2005 voluntary payment amount was $447,269.60, which was applied to prior year deficit in the 2005 accounting.

However, $25,749 of this amount was interest for FY 2005 and should have been applied to that year. 

c/ FY 1995 voluntary payment of $69,200.00 was inadvertently excluded in the 1995 accounting.

d/ Total FY 2005 voluntary payment amount was $1,011.20, which was applied to prior year deficit in the 2005 accounting.

However, $83.00 of this amount was interest for FY 2005 and should have been applied to that year. 

4/ In accordance with the District's amendatory contract (dated March 28, 2007), the San Felipe Division Facilities - Out of Basin - unpaid deficit balance 

as of September 30, 2006 will be repaid through a separate repayment contract.

5/ The contractor is not included in the water rate calculations due to the title transfers.

Sources:

Schedule A-15Schedule B-1M&I Interest Calculation SchedulesSchedule B-3B