IRR 2005 Sch B-6 F.Z09.XLS

9/25/2006

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Storage

American River (0353) 22,432.96 

Black Butte Dam & Reservoir (0214) 1b/ 405,173.22 Buchanan Reservoir (0214) 806,761.34 

Central Hazmat Fund (1741)Clear Creek Tunnel (0416) & (1910) 217,916.53 Columbia-Mowry System (1785) 1b/ 179,845.23 9,382.78 Delta Cross Channel (0863) & (1910) 168,503.11 Folsom Dam & Reservoir (0353) & (1910) 342,348.43 Folsom Pipelines (0353) 58,123.18 

Folsom Pumping Plant (0353) & (1910) 497,485.01 Folsom Complex (0353) 384,792.70 

Folsom Garage (0353) 219,132.92 

Folsom Plant Maint Draw (0353) 189,635.10 Friant Dam & Reservoir (1785) & (1910) 1,102,263.33 Gianelli, WR Pumping-Generating Plant (0805) 2,044,098.46 3,352,111.42  Regenerating Credit (1,691,915.22)  San Felipe Unit 2/ (41,290.78) ClairHill, CA Whiskeytown Dam (0416) & (1910) 186,561.20 Hidden Reservoir (0214) 788,285.58 

New Melones Dam & Reservoir (0880) & (1910) 70,517.48 5,874.51 Nimbus Dam & Reservoir (0353 & 1910) 89,000.73 Sacramento River (0725) 374,234.68 

San Joaquin River (1785) 175,597.45 

Shasta Dam & Reservoir (1741) & (1910) 1,316,050.03  Coleman Fish Hatchery (1741) & (1910) 2,377,605.26 75,208.36 Sisk, BF San Luis Dam & Reservoir (0805) 2,464,057.48 Spring Creek Tunnel (0416) 75.90 

Spring Creek Debris Dam (0416)Tri-Dam Tulloch Dam & Reservoir (0880) 20,116.00 Trinity Dam & Reservoir (0416) & (1910) 81,617.71 

Total Storage Costs To Be Allocated (Schedule B-5) 14,540,940.24 1,750,661.85 

Conveyance and Drainage

San Luis Drain Kesterson Reservoir (0805) 4/ 139,590.55 

Total Conveyance and Drainage Costs To Be Allocated (Schedule B-1) 139,590.55 
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Direct Costs (Pumping & Other)

Corning Canal (0725)

Corning WD Canalside Relift - Power 31,088.59 

Proberta WD Canalside Relift - Power 2,411.34 

Cow Creek Unit (0725)

 Wintu-Cow Creek PP - Power/Bella Vista WD 24,012.49 

Cross Valley Canal: Dos Amigos PP (0805) & State Delta PP (0863) 5/

County of Fresno 2,759.47 County of Tulare 11,120.38 

Hills Valley ID 18,841.89 Kern-Tulare ID 99,651.94 Lower Tule River ID - CVC 51,758.26 Pixley ID 70,653.88 Rag Gulch ID 6,054.65 

Tri-Valley ID 3,707.43 

Delta Mendota Canal (0805) San Luis WD OffsetFriant-Kern Canal (1785) Lewis Creek OffsetSan Felipe Unit (0805)

San Benito County WD

 Gianelli, WR PGP 2/ 17,688.97 114,755.19  Pacheco PP - Power 3/ 90,901.04  Santa Clara Valley WD

Santa Clara WD - Offset 98,411.82 

Coyote PP - Power 33,061.19 

 Gianelli, WR PGP 2/ 23,601.81 153,116.62  Pacheco PP - Power 3/ 121,286.26 

San Luis Canal - Fresno

Westlands WD

 Pleasant Valley PP - Power and O&M (0805) 325,560.51  San Luis Relift PP - Power/Pleasant Valley WD (0805) 35,611.90  San Luis Relift PP - Power/Westlands WD (0805) 1,685,352.57  Westlands PP (0805)

Westlands WD - Offset (0805) 21,405.55 

 San Luis Canal - Tracy

Panoche WD Canalside Relift - Power (0805) 715.19 San Luis WD Canalside Relift - Power (0805) 297,559.14 San Luis WD Offset (0805)

Tehama-Colusa Canal

Colusa County WD Canalside Relift - Power (0725) 143,687.17 Dunnigan WD Canalside Relift - Power (0725) 2,103.48 Westside WD/GV WD Canalside Relift - Power (0725) (4,872.01) 7/ Kanawha WD Canalside Relift - Power (0725 & 0214) 13,277.37 

Orland-Artois WD Canalside Relift - Power (0725) 45,239.72 Westside WD Canalside Relift - Power (0725) 23,420.57 

Total Direct Costs (Pumping & Other) To Be Allocated (Schedule B-1) 161,108.15 3,402,836.22 Subtotal 14,841,638.94 5,153,498.08 

Water Marketing Allocated to all Contractors (Schedule B-4) 1/ 18,374,631.06 

Total Costs To Be Allocated 33,216,270.00 5,153,498.08 
IRR 2005 Sch B-6 F.Z09.XLS

9/25/2006

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/ 

COSTS TO BE DIRECT BILLED

Conveyance (Direct Billed) 

Arroyo Passajero (0805) (772.54) 

 Corning Canal (0725)

Delta-Mendota Canal (0863) 3,358.08 

 Friant-Kern Canal (1785) 5,476.75  Little Panoche Creek Detention Dam (0805) (4,032.97)  Los Banos Creek Detention Dam (0805) (704.01) 

Madera Canal (1785) 171,197.00 

 O'Neill Forebay & Dam (0805) 55,061.64 

 Red Bluff Diversion Dam & PP (0725 & 1910) 187,211.57  San Luis Canal (0805) (59,068.13) 

 San Luis Canal Turnouts (0805) 3,969.43 

 Stony Creek CHO (0725) 136,254.94 

 Tehama-Colusa Canal (0725) 31,545.46 

Total Conveyance Costs To Be Direct Billed 529,497.22 

Conveyance Pumping

Corning Pumping Plant (0725) 49,165.67 

 Dos Amigos Pumping Plant & Switchyard (0805) (8,410.41) 6/ 1,984,823.76  O'Neill Pumping-Generating Plant (0805) 1,013,986.54  Regenerating Credit (131,882.79)  State Delta PP - In Lieu of Tracy (0863) 6/ (89,985.79) 

Tracy Pumping Plant (1910) 4,112.84 8,296,209.56 

 Tracy PP Switchyard (0863) 2,266.53 

Total Conveyance Pumping Costs To Be Direct Billed (2,031.04) 11,122,316.94 

Direct Pumping

Contra Costa PP (Contra Costa WD) (0863) 

Total Direct Pumping Costs To Be Direct Billed 

Total Costs To Be Direct Billed 527,466.18 11,122,316.94 

Grand Total 33,743,736.18 16,275,815.01 
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 19 & 25 of the 2004 CVP Consolidated Financial Statement (F/S). For certain facilities, the power costs have been isolated and shown under "Project Use Energy". FY 2004 O

Joint Expense/ Expenses Not Total Per Other Adjs. Total Expense/ Direct Billed/ 

F/S Schedule 25 in F/S Schedule 25 F/S Schedule 19 to Expense Ratesetting Ratesetting 

1a/ 1b/

 Storage 12,807,338.87 1,595,046.92 14,402,385.79 1,889,216.30 16,291,602.09  Carriage 356,269.18 (1,780,812.62) (1,424,543.44) 16,638,270.94 15,213,727.50 11,649,78 Water Marketing 18,613,294.77 15,083.11 18,628,377.88 (253,746.82) 18,374,631.06  Kesterson Reservoir (G&A & Conveyance) 0.00 139,447.24 139,447.24 143.31 139,590.55  Non-Reimbursable Expenses 0.00 3,044,811.28 3,044,811.28 (3,044,811.28) 0.00  Operating Income (Bad Debt ) 1,032.00 1,032.00 (1,032.00) 0.00  Financial Statement Balance 31,776,902.82 3,014,607.93 34,791,510.75 15,228,040.45 50,019,551.20 11,649,78

1a/ Detail of Financial Statement expenses or credits in Schedule 19 but not in Schedule 25:

Storage Carriage Wate

 Hidden & Buchanan Reservoirs (0214) 1,595,046.92 Kesterson Reservoir (0805) 143.31 Facility Exams (0214) 

 SLDMWA Unidentified Offsets (0805) 18,377.98 Total 

General & Administrative SLDMWA Unidentified Offsets PYA (0805) (1,862,679.27)

 Kesterson Reservoir (0805) 139,447.24 Friant WA Offsets PYA (1785) (108,978.00) Non-Reimb

 Dos Amigos PP PY Adj (0805) 1,126.36 Ability to Pay Reviews 

1b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule19: Madera Canal (1785) 171,197.00 Sumner-Peck Settleme

 Total (1,780,812.62) Contra Costa WD Alt. 

Storage:  Gianelli PGP San Felipe costs (includes PUE) moved to Carriage (41,290.78) Gianelli WR PGP PUE costs (FY 05 Est. & FY 04 PUE True-up) 3,352,111.42 Opera

 Gianelli WR PGP Regen Credit PUE costs (FY 05 Est. & FY 04 True-up) (1,691,915.22) Bad Debt Expense  Columbia-Mowry System (1785) moved from Water Marketing 179,845.23 Columbia-Mowry System PUE Costs (FY 05 Est. & FY 04 True-up) 9,382.78 Shasta D&R PUE Costs (FY 05 Est. & FY 04 True-up) 75,208.36 New Melones Dam PUE Costs (FY 05 Est. & FY 04 True-up) 5,874.51 1,889,216.30Carriage: Gianelli WR PGP costs (includes PUE) moved from Storage 41,290.78 SLDMWA Offsets (0805) (Transferred to M&I) (317,319.14) SLDMWA Offsets (0805) (Other Costs not allocated) 418,758.53 SLDMWA Offsets (0805) (PYA) (In FY 02 & 03 Acctg) 1,862,679.27 Lewis Creek Offset (1785) PYA in FY 2004 Acctg 108,978.00 Dos Amigos PP PYA (0805) in FY 2003 Acctg (1,126.36) Kesterson Reservoir (0805) moved to G&A & Conveyance (143.31) FY 2005 PUE cost estimate & FY 04 PUE True-up 14,525,153.16 16,638,270.94Water Marketing: Columbia-Mowry System (1785) moved to Storage (179,845.23) Non-Permanent Contractor Revenues (73,977.17) CFO Adjustment for Foresthill PUD 1c/ 75.58 (253,746.82)(General & Administrative) & Conveyance (includes San Luis Drain): Kesterson Reservoir from Carriage 143.31 143.31Non-Reimbursable Expenses (3,044,811.28) (3,044,811.28)

Operating Income (1,032.00) (1,032.00)

 Total Ratesetting O&M Expense Adjustments 15,228,040.45

1c/ Foresthill PUD's share of CFO adjustment for FY 2005 distribution. Ref: IRR Application of CFO/PFR Audit Adj Analysis.Z09.xls
IRR 2005 Sch B-6 F.Z09.XLS

9/25/2006

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

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) 52,092 22,316 29,776 2,526,384 2,578,476 Ratios 0.02020 0.42840 0.57160 0.97980 1.00000Allocated Gianelli, WR Pump Generator Costs (Excludes Regeneration Credit) - 2005: Direct Costs 41,290.78 17,688.97 23,601.81 2,002,807.67 2,044,098.45 Project Use Costs 267,871.81 114,755.19 153,116.62 3,352,111.42 3,619,983.23

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

212,187.31 90,901.04 121,286.26

Note: Storage Expense Allocation

(The following calculations are provided for use on Schedule of CVP Allocated Irrigation 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 Footnote 2/) 41,290.78 2,002,807.67 2,044,098.45 PUE Costs/Excludes Regenerating Credit (see Page 1 of 9) 3,352,111.42 3,352,111.42 Regeneration Credit (1,691,915.22) (1,691,915.22) Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 41,290.78 (41,290.78) Subtotal 3,663,003.87 Allocated Other Storage O&M Expense 255,097.68 12,373,500.54 12,628,598.22 Total Allocable Storage Expense 255,097.68 16,036,504.41 16,291,602.09

4/ Kesterson Reservoir Cleanup Program costs have been charged to Westlands WD through the contractor accountings and will not be direct billed, per agreement with the water district.
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

5/ Deliveries are based on information provided by the Central Valley Operations Office. Costs are based on the project use energy allocation process and are provided by MP-3400 and MP-3600. These costs are considered Direct 5a/

Cross Valley Canal - Contractor Accounting

State Delta Pumping Plant

2005 PUE Costs Estimate PUE Adjustment PUE Adjustment PUE Adjustment PUE Adjustmen

Contractors Deliveries Ratio PUE 2000 True-up Adj 2002 True-up Adj 2003 True-up Adj 2004 True-up 

County of Fresno 383 0.01275 1,554.87 (4,676.81) 186.02 6,672.83 (2,12County of Tulare 742 0.02469 3,012.31 0.00 8,847.80 (48.01) (2,76Hills Valley ID 1,465 0.04875 5,947.49 0.00 207.40 12,385.53 (3,57Kern-Tulare WD 9,344 0.31096 37,934.03 (61,357.57) 17,208.09 100,445.59 (18,85Lower Tule River ID 6,650 0.22131 26,997.14 (56,765.38) 55,644.05 21,510.09 (12,83Pixley ID 10,791 0.35911 43,808.45 (38,657.20) 46,022.23 6,079.61 (13,70Rag Gulch WD 320 0.01065 1,299.11 (23,780.48) 0.00 36,597.68 (9,96Tri-Valley WD 354 0.01178 1,437.14 (20.04) 1,759.72 219.46 (59 Total 30,049 1.00000 121,990.55 (185,257.49) * 129,875.33 * 183,862.78 * (64,42

5b/

Cross Valley Canal - Contractor Accounting

Dos Amigos Pumping Plant

2005 PUE Costs Estimate PUE Adjustment Dos Amigos PP Total

Contractors Deliveries Ratio PUE 2004 True-up Total (b) (a+b)

County of Fresno 383 0.01275 906.31 244.32 1,150.62 2,75County of Tulare 742 0.02469 1,755.82 317.44 2,073.26 11,12Hills Valley ID 1,465 0.04875 3,466.69 410.52 3,877.21 18,84Kern-Tulare WD 9,344 0.31096 22,111.08 2,164.54 24,275.62 99,65Lower Tule River ID 6,650 0.22131 15,736.16 1,473.84 17,210.00 51,75Pixley ID 10,791 0.35911 25,535.18 1,573.78 27,108.96 70,65Rag Gulch WD 320 0.01065 757.23 1,143.78 1,901.00 6,05Tri-Valley WD 354 0.01178 837.68 68.29 905.97 3,70 Total 30,049 1.00000 71,106.15 7,396.50 78,502.65 264,54

6/ Direct Billed State Delta PP Dos Amigos PP

PUE Adjustment PUE Adjustment PUE Adjustment PUE Adjustment Direct Billed Direct Billed Total

2000 True-up Adj 2002 True-up Adj 2003 True-up Adj 2004 True-up 2005 PUE Estimate 2005 PUE Estimate

In Lieu of Tracy Contractors - State Delta PP 185,257.49 * (129,875.33) * (183,862.78) * (29,579.91) 68,074.74 (89,98All Others - Dos Amigos PP 0.00 0.00 0.00 144,360.87 1,840,462.89 1,984,82 Total 68,074.74 1,840,462.89 1,894,83

* Correction to FY 2004 delivery allocation. In FY 2004 accounting, In Lieu of Tracy Contractors - State Delta PP did not receive any allocation for the

FY 2000 - FY 2003 PUE True-up Adjustments.

7/ Glenn Valley WD does not use relift power. They have a gravity feed. Therefore, all PUE costs are allocated to Westside WD.

Sources: 2005 CVP Financial Statement 2005 Water Revenues WAT/FFS Reconciliation Schedule B-2
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

8/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/05

IRR Revenue per B-2 Schedule (excluding Voluntary Payments) 62,5Current Year revenue adjs recorded in ratesetting in current year but will be recorded in FFS in 2006 a/ (3,2Prior Year revenue adjs included in ratesetting in the current year but not in 2005 FFS: b/ (6(in 2006 FFS or PY FFS)Prior Year revenue adjs recorded in 2005 FFS but recorded in ratesetting in prior year: 5(From file: 05IRR PY Adjustments.z09.xls)Additional Prior Year revenue adjustments included in ratesetting in the current year but not in 2005 FFS: f/ (215,017.19)Additional Current Year revenue adjustments included in ratesetting in the current year but not in 2005 FFS: g/ 38,702.46 (1Voluntary Payments per Schedule B-2 2,628,061.22

Voluntary payments received during FY 2006 (30-day window) & included in Sch B-2 (6,400.54)Refunds, Transfers, & Reapplications to be recorded in FY 06 FFSFY 2005 Voluntary Payments (Surplus overpayments) in FFS in 2006 (74,342.79)FY 2004 voluntary payments (overpayments) applied as voluntary payments for FY 2005 in Sch B-2 (22,166.21)

Voluntary Payments recorded in FFS in FY 2005: c/ 2,5

Prior Year Voluntary Payments recorded in FFS in the CY, but recorded in Ratesetting in PY: d/ (4Prior Year O&M Surplus Refunds & Reapplication recorded in FFS in CY but in Ratesetting in PY: e/ (1,6CY Voluntary Payments (other than 0214) recorded in 2005 FFS (not included in B-2) 

FFS adjustment for Bella Vista WD should have been M&I FFS adjustment for County of Madera should have been M&I Prior Year Bills - Per WAT recon Non-Compliance/Settlement Fees - Per WAT Recon RRA Interest recorded to FFS acct 520A in error Contract Admin Fees (Not included in B-2) Conveyance - Operating Income (TCC Authority) (not included in B-2) Conveyance - Operating Income (SLDM Authority) (not included in B-2) 8,5IRR Revenue per F/S (Sch 18) 68,0
IRR 2005 Sch B-6 F.Z09.XLS

9/25/2006

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

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

Accumulated Income Over Expenses at 9/30/2004 per Financial Statement, Schedule 12 101,7Irrigation Revenues per Financial Statement, Schedule 18 (see Footnote 1a/) 68,081,221.13FY 2005 Activity per Ratesetting (Allocated costs): O&M Expense 38,369,768.08Total Costs to be Direct Billed 11,649,783.12Other Adjustments to Expense 1b/ (15,228,040.45)

Total O&M Expense per Financial Statement, Schedule 19 34,791,510.75Total Current Year Result per Financial Statement, Schedule 17 33,2

Equity Adjustment for FY 2005 Multipurpose Allocation for CFO Audit 2,5Non-Reimbursable Expense 3,0Operating Income (Bad Debt Expense) Cumulative Recorded Excess of Income Over Expense at 9/30/2005 per Financial Statement, Schedule 12 140,6

The reconciliation of reconstructed excess of income over expenses to water rates will be finalized at a later date.

RECONCILIATION OF INCOME TO FINANCIAL STATEMENT AT 9/30/2004

a/ CY Revenue adjs recorded in FY 2005 accounting but will be recorded in FFS in '06: 

Chowchilla WD -1,690 AF @ $22.12) (37,382.80)Madera ID (-5,272 AF @ $22.13) (116,669.36) (154,052.16) Madera CaSan Benito County WD (-372 AF @ $24.30) (9,039.60)Santa Clara Valley WD (-5,135+4,518+10,000) AF @ 28.06 263,286.98 254,247.38 San Felipe Gravelly Ford WD CL 2 (1,503 AF @ $6.57) 9,874.71 9,874.71 Friant DamCentral San Joaquin WCD (523+2,824+5,869+7,500+6,958+3,550) AF @ $12.80 348,467.20Stockton East WD (NP) (169 AF @ $12.54) 2,119.26 350,586.46 New MelonForesthill PUD (Title Transferred) (-300 AF @ $12.52) (3,756.00) (3,756.00) Upper AmeAlexander, T & K (-13 AF @ $20.21) (262.73)Andreotti, A (-220 AF @ $22.96) (5,051.20)Carter MWC (80 AF @ $18.73) 1,498.40Eastside WD (-17 AF @ $21.41) (363.97)Eggleston, R (NP) (-12 AF @ $17.92) (215.04)Exchange Bank (formerly Nature Conserv.) (NP) (620.00)Feather WD (-15 AF @ $17.86) (267.90)
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

a/ CY Revenue adjs recorded in FY 2005 accounting but will be recorded in FFS in '06 (continued): 

Glenn-Colusa ID (-90,000 AF @ $2.00) FFS interface error + (3,608 AF @ $17.16) (118,086.72)Glenn-Colusa ID (6,263+6,953) AF @ $17.16 226,786.56Green Valley Corp (325 AF @ $18.03) 5,859.75Lonon, M (-222 AF @ $12.54) (2,783.88)MCM Properties (-30 AF @ $22.48) (674.40)Maxwell ID (2,000 AF @ $24.86) 49,720.00Meridian Farms WC (-763 AF @ $19.26) (14,695.38)Natomas Central MWC (-3,341-6,551) AF @ $2.00 (FY'02 deliveries interfaced to FFS in error) (19,784.00)Oji Bros Farm Inc (24 AF @ $18.46) 443.04Oji, M/et al (-160 AF @ $18.45) (2,952.00)Pacific Realty Inc (-14 AF @ $2.00) Unused (28.00)Pelger MWC (-100 AF @ $18.26) (1,826.00)Princeton-Cordora-Glenn ID (200+878) AF @ $18.36 19,792.08Provident ID (397 AF @ $18.58) 7,376.26Recl Dist # 108 (-14,043 AF @ $2.00) + (2,000 AF @ $17.10) 6,114.00Recl Dist # 1004 (-600 AF @ $19.60) (11,760.00)Sutter MWC (-497+3,854) AF @ $12.54 & -$65,811.67 FFS interface error (23,714.89)Sycamore Family Trust (-100+816) AF @ $19.04 13,632.64Tisdale IRR & Drainage Co (-71 AF @ $21.67) (1,538.57)Tisdale IRR & Drainage Co (Rescheduled) (-273-195+75-75) AF @ $5.45 + (464+195) * -$.01 (2,544.01) 124,054.04 Sac River- Bella Vista WD (-178+395+381) AF @ $20.82 12,450.36 12,450.36 Cow Creek Clear Creek CSD (-31 AF @ $14.42) (447.02) (447.02) Clear CreePacheco WD - SLC (-24+98) AF @ $19.14 1,416.36Panoche WD - SLC (622 AF @ $12.56) + (-686+398) AF @ $26.12 289.76San Luis WD - SLC (3,222 AF @ $16.88) & (1,300 AF @ $31.63) 95,506.36 97,212.48 San Luis CBanta Carbona ID (1,000 + 631) AF @ $22.75 37,105.25Broadview WD (-1,350 AF @ $23.52) (31,752.00)Byron Bethany ID (52-170) AF @ $24.46 (2,886.28)Del Puerto WD (-3,919+965+25+170) AF @ $22.81 & (1,589 AF @ $24.34) (24,256.53)Del Puerto WD Removal of rescheduled FC RRA interest (524 AF @ -$11.81) (6,188.44)Eagle Field WD (50 AF @ $24.35) + (-193 AF @ $23.18) (3,256.24)Oro Loma WD (3,600-200) AF @ $22.73 77,282.00Panoche WD - DMC (-139 AF @ $23.41) + 63 AF @ $23.41 (1,779.16)San Luis WD - DMC (-800 AF @ $22.91) (18,328.00)West Side ID (-179 AF @ $22.86) (4,091.94)West Stanislaus ID (-1,902 AF @ $22.94) (43,631.88) (21,783.22) Delta-MendCoehlo Family Trust (Correction to FFS) (4,826.99)Fresno Slough WD (-97 AF @ $25.19) (2,443.43)James ID (-428 -141) AF @ $25.06 (14,259.14)Recl Dist #1606 (-75+6) AF @ $24.00 (1,656.00)Tranquillity ID (635 AF @ $23.72) 15,062.20 (8,123.36) Delta-MendArvin-Edison WSD CL 1 (3,505+3,534) AF @ $22.45 158,025.55Delano-Earlimart ID CL 1 (-3,256+1,045+54-290+28+10,160) AF @ $21.44+ CL 2 (2,573 @ $10.70) 193,498.14Delano-Earlimart ID (rate correction) 28,325 AF @ ($21.44-$21.92) (13,596.00)Exeter ID (382 AF @ $21.43) 8,186.26Fresno ID (6-6-44-85) AF @ $18.35 (2,367.15)Garfield WD (-12-24-2+24+500+29+1+1+1 AF) @ $25.23 13,069.14International WD (-52 AF @ $22.71) (1,180.92)Ivanhoe WD CL 1 (-61+179) AF @ $21.54 + (11 AF @ $22.49) + CL 2 (-34 AF @ $10.61) 2,428.37Ivanhoe WD "Special Supplemental 215 water" (34 AF @ $2.00) 68.00Kern County WA "Nonstorable 215 water" (4,380 AF @ $12.21) 53,479.80Kern County WA "Special supplemental 215 water" (-2,735 AF @ $2.00) (5,470.00)Lewis Creek WD (33+109) AF @ $29.91 4,247.22Lindmore ID (40+25) AF @ $21.45 1,394.25Lindsay-Strathmore ID (24+42+3,673-44+20) AF @ $21.94 81,507.10Lower Tule River ID - FKC (-702-878+418+695+1843+198) AF @ $21.54 33,903.96North Kern WSD "Nonstorable 215 water" (5,346 AF @ $12.21) 65,274.66
IRR 2005 Sch B-6 F.Z09.XLS

9/25/2006

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

a/ CY Revenue & revenue adjs recorded in FY 2005 accounting but will be recorded in FFS in '06 (continued):

North Kern WSD "Special supplemental 215 water" (685 AF @ $2.00) 1,370.00Orange Cove ID (-71-1-1,607-2+132+3+21) AF @ $21.58 (32,909.50)Porterville ID (-201 AF @ $22.23) (4,468.23)Saucelito ID (432+27) AF @ $21.69 9,955.71Shafter Wasco ID (-112-867+150+26+22+3,018) AF @ $22.79 50,981.23Shafter Wasco ID "Nonstorable 215 water" -402 AF @ $12.21 (4,908.42)So San Joaquin MUD CL 1 (-1,932+772+150-747-1,420-1,232-499+4,501+237) AF @ $22.00+ CL 2 (-58 AF @ $10.84) (4,368.72)So San Joaquin MUD "Nonstorable 215 water" (-275 AF @ $12.21) (3,357.75)So San Joaquin MUD "Special supplemental 215 water" (-1,234 AF @ $2.00) (2,468.00)Stone Corral ID (-242+22+24) @ $21.50 (4,214.00)Tea Pot Dome WD (-127+123+28) AF @ $21.92 526.08Terra Bella WD (-86 AF @ $21.74) (1,869.64)Tulare ID (-237-3,333+647) AF @ $21.24 (62,084.52)Tulare ID "Nonstorable 215 water" (6,620 AF @ $12.21) 80,830.20Tulare ID "Special supplemental 215 water" (4,001 AF @ $2.00) 8,002.00 623,484.82 Friant Kern Westlands WD - SLCF (-91+36 AF) @ $8.00 + (-543-573-2444) AF @ $31.63 (113,042.80)Westlands WD - SLCF (-8,417+2+129,932) AF @ $15.85 1,926,044.45Westlands WD - SLCF (#801BH) -149 AF @ $29.32 (#W55BH) -125 AF @ $31.63 (8,322.43) 1,804,679.22 Westlands Corning WD (902+266-6) AF @ $17.46+ 132 AF @ $17.69 22,623.60Thomes Creek WD (20 AF @ $14.64) 292.80 22,916.40 Corning CaColusa County WD (92 AF @ $19.11) 1,758.12Cortina WD (17 AF @ $16.63) 282.71Davis WD - TCC (17 AF @ $18.40) 312.80Dunnigan WD (33 AF @ $14.35) 473.55Glenn Valley WD (-9 AF @ $17.02) (153.18)Holthouse WD (149-298) AF @ $14.45 (2,153.05)Kanawha WD (-2+222+284) @ $14.32 + (-9 AF @ $23.27) + (-1 AF @ $15.19) 6,992.66Kanawha WD (3,049+1) AF @ $15.53 + (662 AF @ 18.36) + (1 AF @ $24.15) 59,544.97Kirkwood WD (14 AF @ $14.64) 204.96La Grande WD (-507 AF @ $15.31) (7,762.17)Orland-Artois WD (-224-2) AF @ $15.53 + (21 AF @ $27.36) (2,935.22)Westside WD - TCC (2,233 AF @ $15.05) + (30 AF @ $25.03) 34,357.55Westside WD - TCC (73+42+2) AF @ $20.42) 2,389.14 93,312.84 Tehama-CoStony Creek WD (-66 AF @ $14.36) (947.76) (947.76) Black Butte 

Total 3,203,709.19

b/ PY Revenue adjs included in current year ratesetting but not in CY FFS:

Corning WD (FY 04) (1,805 + 371) AF @ $17.69 38,493.44Proberta WD (FY 04) 62 AF @ $16.46 1,020.52Thomes Creek WD (FY 04) 500 AF @ $15.83 7,915.00 47,428.96 Corning CaDel Puerto WD (FY 04) Rate correction 24 AF @ ($23.78-$25.44) (39.84) (39.84) Delta-MendArvin-Edison WSD (CL 1) (FY 03) -139 AF @ $21.59 (3,001.01)Arvin-Edison WSD (CL 1) (FY 04) 1,147 AF unused @ $21.59 24,763.73Arvin-Edison WSD (CL 2) (FY 03) (2,582+21,803+16,407+872) AF = 41,664 AF @ $10.38 432,472.32Orange Cove ID (CL 1) (FY 04) (10 AF delivery @ $21.02) 210.20 454,445.24 Friant-Kern Anderson-Cottonwood ID (FY 04) 89 AF Exchange Out @ $2.00 178.00 178.00 SacramentGlenn-Colusa ID (FY 04) 33 AF Exchange Out @ $2.00 66.00Recl District #108 (FY 04) (167+14,177) AF @ $2.00 28,688.00 28,754.00 Sacrament4-M WD (FY 04) (121 AF @ $15.08) 1,824.68Cortina WD (FY 04) 73 AF @ $17.59 1,284.07Davis WD (FY 04) 65 AF @ $19.08 1,240.20Dunnigan WD (FY 04) 1,177 AF @ $15.40 18,125.80
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

Glenn Valley WD (FY 04) (62+9) AF @ $17.55 1,246.05Kanawha WD (FY 04) 1,737 AF @ $15.19 & 37 AF @ $24.15 27,278.58Kirkwood WD (FY 04) 110 AF @ $15.45 1,699.50La Grande WD (FY 04) 142 AF @ $16.23 2,304.66Orland Artois WD (FY 04) 4,914 AF @ $16.11 & (80+11) AF @ $27.96 81,708.90 136,712.44 Tehama-Co

Total 667,478.80

c/ CY Voluntary Payments recorded in 2005 FFS and Ratesetting in the CY

Furlan Joint Vntr $85.55Howald Farms ($11,577.04 + $8,639.50) 20,216.54Oji Brothers Farm Inc 586.65Oji, M/et al 6,593.45Pleasant Grove-Verona MWC ($133,494.11 + $4,801.28) 138,295.39Recl Dist #1004 196,716.34River Garden Farms 5,432.39Siddiqui, J & A 330.22Sycamore Family Trust 58,752.64Tisdale Irr & Drain Co 31,761.41Wirth, M 1,297.49Wisler, J 691.47Westlands WD - SLC 1,723,740.05Colusa County WD 337,073.32Orland-Artois WD 3,578.77

Total 2,525,151.68

d/ Prior Year Voluntary Payments included in FFS in CY, but recorded in Ratesetting in PY

Bella Vista WD $5,303.79Eastside MWC 596.58Furlan Joint Vntr 15.44Glenn-Colusa WD (refund) (449,545.53)Lockett, W & J 3.63Pelger MWC 28.41Pelger MWC (refund) (77.66)Recl Dist #108 1,827.81Sutter MWC (reapplied VP overpayment to regular water account) (41,181.25)Sutter MWC (reapplied VP overpayment to regular water account) (10,917.50)

Total (493,946.28)

e/ Prior Year Refunds & Reapplication of FY 2004 O&M Surplus in 2005 FFS:

Chowchilla WD - BU (Refund) (35,826.81) (35,826.81) Buchanan Clear Creek CSD (Refund) (6,202.01) (6,202.01) Clear CreeCorning WD (Refund) (1,291.41)Proberta WD (Refund) (6,202.73)Thomes Creek WD (Reapplied to regular water account) (3,542.18) (11,036.32) Corning CaCounty of Tulare (Refund) (14,152.12)Tri-Valley WD (Reapplied to regular water account) (127.02) (14,279.14) Cross ValleBanta-Carbona ID (Refund) (18,262.88)Broadview WD (Refund) (32,116.36)Broadview WD (Transfer to M&I) (386.01)Byron Bethany ID (Reapplied to regular water account) (28,337.94)Centinella WD (Refund) (2,612.37)
IRR 2005 Sch B-6 F.Z09.XLS

9/25/2006

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

e/ Prior Year Refunds & Reapplication of FY 2004 O&M Surplus in 2005 FFS (continued):

Del Puerto WD (Refund) (123,082.08)Eagle Field WD (Refund) (6,085.69)Eagle Field WD (Transfer to Restoration Fund) (15.86)Oro Loma WD (Refund) (2,048.48)Patterson WD (Reapplied to regular water account) (8,178.00)Patterson WD (Transfer to Restoration Fund) (5,669.50)Patterson WD (Refund) (3,601.61)West Side ID (Refund) (15,100.48)Widren WD (Reapplied to regular water account) (295.55) (245,792.81) Delta-MendCoehlo Family Trust (Reapplied to the regular water account) (1,781.12)Fresno Slough WD (Refund) (5,177.65)Fresno Slough WD (Reapplied to regular water account) (1,311.87)James ID (Refund) (26,462.75)Laguna WD (Reapplied to regular water account) (776.25)Recl Dist #1606 (Reapplied to regular water account) (379.83)Tranquillity ID (10,436.45)Tranquillity PUD (135.62) (46,461.54) Delta-MendGravelly Ford WD (Refund) (11,803.02) (11,803.02) Friant DamDelano-Earlimart ID (Refund class 1 & 2) (155,919.38)Exeter ID (Refund class 1 & 2) (14,253.93)Fresno ID (Refund class 2) (8,609.01)International WD (Refund) (1,338.81)Ivanhoe WD (Refund class 1 & 2) (9,274.09)Lindmore ID (Refund class 1 & 2) (43,875.49)Lindsay-Strathmore ID (Refund) (34,461.08)Lower Tule River ID - FKC (Transfer class 1 & 2 to Restoration Fund) (111,458.06)Orange Cove ID (Refund) (51,167.53)Porterville ID (Refund class 1 & 2) (15,304.98)Saucelito ID (Refund class 1 & 2) (28,363.68)Shafter-Wasco ID (Refund class 1 & 2) (62,957.34)So San Joaquin MUD (Refund class 1 & 2) (138,928.03)Stone Corral ID (Refund) (13,446.15)Tea Pot Dome WD (Refund) (8,356.26)Terra Bella WD (Refund) (36,995.03)Tulare ID (Reapplied class 1 & 2 to regular water account) (52,982.97) (787,691.82) Friant-Kern Madera ID - HU (Refund) (35,826.81) (35,826.81) Hidden UniChowchilla WD (101,508.35)Madera ID (145,480.38) (246,988.73) Madera Ca4-M WD (2,709.17)Colusa County WD (Reapplied Westside WD's FY 2003 surplus as a 2004 O&M voluntary payment) 36,020.53Davis WD - TCC (Refund) (5,595.89)Glide WD (Refund) (19,772.65)Kanawha WD (Refund) (58,215.30)La Grande WD (Refund) (9,670.21)Orland-Artois WD (Refund) (42,417.18)Westside WD (Reapplied FY 2003 surplus as a O&M voluntary payment for Colusa County WD) (36,020.53)Westside WD (Reapplied as a FY 2005 O&M voluntary payment for Colusa County WD) (32,651.63) (171,032.03) Tehama-Co

Total (1,612,941.04)
IRR 2005 Sch B-6 F.Z09.XLS 

9/25/2006 

CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2005

2007 IRRIGATION WATER RATES

f/ Additional Prior Year Revenue Adjustments: 

Arvin-Edison WSD (CL 1) (FY 04) Transfers Out (-81+46+4+1) AF @ $21.59 (647.70)Arvin-Edison WSD (CL 1) (FY 04) Transfers Out (846+4,000) AF @ $23.21 112,475.66Arvin-Edison WSD (CL 2) (FY 03) Transfers Out (+2797+71+45+57+137+304+42+104+34) = 3,591 @ $10.38 37,274.58Arvin-Edison WSD (CL 1) (FY 04) -261 AF Rescheduled delivery @ $5.23 (1,365.03)Arvin-Edison WSD (CL 1) (FY 04) 261 AF Rescheduled FC delivery @ $25.22 6,582.42Delano-Earlimart WD (CL 1) (FY 04) (7309-57+1,090) = 1,033 AF @ $20.90 174,347.80Lower Tule River ID (CL 1) (FY 04) (1,069 AF Transfer Out @ $24.46) + (683 AF unused @ $20.76) 38,188.82Tulare ID (CL 1) (FY 01) (-200 AF Transfer Out & -3,931 AF delivery @ $19.40) (80,141.40)Tulare ID (CL 1) (FY 02) (-71 AF Transfer Out & -346 AF delivery @ $19.40) (8,089.80)Tulare ID (CL 1) (FY 03) (-2,779-279) AF deliveries @ $20.70 (63,300.60) 215,324.75 Friant-Kern Orland-Artois WD Full Cost (10/04) delivery incorrectly recorded as 9/04 in BOR-WORKS (307.56) (307.56) Tehama-Co

Total 215,017.19

g/ Additional Current Year Revenue Adjustments: 

Del Puerto WD Unused -11,586 AF @ $23.78 (275,515.08)Del Puerto WD Rescheduled Undelivered 11,586 AF @ $5.48 63,491.28 (212,023.80) Delta-MendArvin-Edison WSD (Oct 04, Dec 04, Jan 05) Transfers Out (-846-4,000-13-115) AF @ $23.21 (115,446.54)Arvin-Edison WSD (Feb 05) Deliveries (128 AF @ $23.21) 2,970.88Delano-Earlimart ID CL 2 rate change 30 AF @ ($11.72 - $11.61) 3.30 (112,472.36) Friant-Kern Carter MWC (Aug 05) Transfer Out (169 AF @ $18.73) 3,165.37Glenn-Colusa ID (Aug 05) Transfer Out (8,565 AF @ $17.16) 146,975.40Howald Farms (Jul-Aug 05) Transfers Out (384-170) AF @ $18.76 4,014.64Maxwell ID (Aug 05) Transfer Out (56 AF @ $24.86) 1,392.16Pacific Realty Inc (formerly M&T Inc) (Jul 05) Transfer Out (+320-272) AF @ $21.58 1,035.84Pleasant-Grove-Verona ID (Aug 05) Transfer Out 57 AF @ $25.77 1,468.89Princeton-Codora-Glenn ID (Jun 05) Transfer Out (274 AF @ $18.36) 5,030.64Provident ID (Aug 05) Transfers Out (407+33) = 440 AF @ $18.58 8,175.20Recl Dist # 108 (Aug 05) Transfers Out (275+6,405) = 6,680 AF @ $17.10 114,228.00 285,486.14 SacramentOrland-Artois WD Full Cost (10/04) delivery incorrectly recorded as 9/04 in BOR-WORKS 307.56 307.56 Tehama-Co

Total (38,702.46)