IRR 2003 Sch B-7 F.Z07.XLS

9/24/2004

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

O&M and 

Corp. of Engineers Project Use

Component/Facility/Contractor Expense Energy Cost 

1/ 1/

COSTS TO BE ALLOCATED

Storage

Auburn Access Corrective 310.16 

Sugar Pine Dam 81.73 

American River (0353) 27,851.50 Black Butte Dam & Reservoir (0214) 1b/ 893,403.83 Buchanan Reservoir (0214) 328,581.77 

Clear Creek Tunnel (0416) & (1910) 24,098.93 

Columbia-Mowry System (1785) 1b/ 87,288.45 Delta Cross Channel (0863) 107,795.46 

Folsom Dam & Reservoir (0353) & (1910) 612,037.03 

Folsom Pipelines (0353) 136,710.10 

Folsom Pumping Plant (0353) & (1910) 294,174.06 6,019.59 Friant Dam & Reservoir (1785) & (1910) 1,078,348.77 1,733.04 Gianelli, WR Pumping-Generating Plant (0805) 2,721,663.81 2,611,992.09  Regenerating Credit (1,602,114.45)  San Felipe Unit 2/ (38,511.54) (36,959.69) Hill, CA Whiskeytown Dam (0416) 156,493.98 

Hidden Reservoir (0214) 136,458.54 

New Melones Dam & Reservoir (0880) & (1910) 65,436.20 329.30 Nimbus Dam & Reservoir (0353 & 1910) 122,704.36 

Sacramento River (0725) 329,234.52 

San Joaquin River (1785) 99,809.89 

Shasta Dam & Reservoir (1741) & (1910) 1,488,732.86  Coleman Fish Hatchery (1741) 1,924,274.96 76,347.36 Sisk, BF San Luis Dam & Reservoir (0805) 3,766,527.53 Spring Creek Tunnel (0416) 43.04 

Spring Creek Debris Dam (0416)Tri-Dam Tulloch Dam & Reservoir (0880) 33,599.88 

Trinity Dam & Reservoir (0416) & (1910) 72,669.95 

Total Storage Costs To Be Allocated (Schedule B-5) 14,469,819.77 1,057,347.25 

Conveyance and Drainage

San Luis Drain Kesterson Reservoir (0805) 4/ 141,501.10 

Total Conveyance and Drainage Costs To Be Allocated (Schedule B-1) 141,501.10 
IRR 2003 Sch B-7 F.Z07.XLS 

9/24/2004 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 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)

Contra Costa Canal (0863)

 Contra Costa PP - Power/Contra Costa WD

Corning Canal (0725)

Corning WD Canalside Relift - Power 22,213.08 Proberta WD Canalside Relift - Power 2,505.25 

Cow Creek Unit (0725)

 Wintu-Cow Creek PP - Power/Bella Vista WD 52,878.86 

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

County of Fresno 10,520.36 

County of Tulare (75.69) Hills Valley ID 19,526.99 Kern-Tulare ID 158,362.16 Lower Tule River ID - CVC 33,912.74 Pixley ID 9,585.09 Rag Gulch ID 57,699.77 Tri-Valley ID 345.99 

Delta Mendota Canal (0805) San Luis WD OffsetFriant-Kern Canal (1785) Lewis Creek Offset (includes PY Adj) 32,077.73 San Felipe Unit (0805)

San Benito County WD

 Gianelli, WR PGP 2/ 22,141.06 21,248.86  Pacheco PP - Power 3/ 63,412.01  Santa Clara Valley WD

Santa Clara WD - Offset (66,777.57) 

Coyote PP - Power 23,475.34 

 Gianelli, WR PGP 2/ 16,370.49 15,710.82  Pacheco PP - Power 3/ 46,885.10 

San Luis Canal - Fresno

Westlands WD

 Pleasant Valley PP - Power and O&M (0805) 272,047.82 

 San Luis Relift PP - Power/Pleasant Valley WD (0805) 22,492.14  San Luis Relift PP - Power/Westlands WD (0805) 1,128,110.70  Westlands PP (0805) 142.33 

Westlands WD - Offset (0805) 102,063.05 

 San Luis Canal - Tracy

Panoche WD Canalside Relift - Power (0805) 540.06 

San Luis WD Canalside Relift - Power (0805) 201,576.39 San Luis WD Offset (0805)

Tehama-Colusa Canal

Colusa County WD Canalside Relift - Power (0725) 117,896.24 Dunnigan WD Canalside Relift - Power (0725) 1,080.31 Glenn Valley WD Canalside Relift - Power (0725) 670.00 Kanawha WD Canalside Relift - Power (0725 & 0214) 13,625.72 Orland-Artois WD Canalside Relift - Power (0725) 28,091.58 Westside WD Canalside Relift - Power (0725) 10,072.93 

Total Direct Costs (Pumping & Other) To Be Allocated (Schedule B-1) 106,017.08 2,334,410.63 Subtotal 14,717,337.95 3,391,757.88 

Water Marketing Allocated to all Contractors (Schedule B-4) 1/ 16,779,122.84 

Total Costs To Be Allocated 31,496,460.79 3,391,757.88 
IRR 2003 Sch B-7 F.Z07.XLS

9/24/2004

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 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) 117,182.10 

 Corning Canal (0725) 8,779.29 

Delta-Mendota Canal (0863) 35,274.26 

 Friant-Kern Canal (1785) 21,470.54  Little Panoche Creek Detention Dam (0805) 624.96 

 Los Banos Creek Detention Dam (0805) 1,678.69 

Madera Canal (1785) 143,996.72 

 O'Neill Forebay & Dam (0805) 7/ 377,940.48  Red Bluff Diversion Dam (0725 & 1910) 227,089.00  San Luis Canal (0805) 230,625.94  San Luis Canal Turnouts (0805) 514.83 

 Stony Creek CHO (0725) 165,982.15  Tehama-Colusa Canal (0725) 32,856.46 

Total Conveyance Costs To Be Direct Billed 1,364,015.42 

Conveyance Pumping

Corning Pumping Plant (0725) 48,992.39 

 Dos Amigos Pumping Plant & Switchyard (0805) 107.42 6/ 1,153,725.42  O'Neill Pumping-Generating Plant (0805) 1,422.13 753,033.69  Regenerating Credit (64,513.20)  State Delta PP - In Lieu of Tracy (0863) 6/ 127,165.05 

Tracy Pumping Plant (0863) 5,450,638.84 

 Tracy PP Switchyard (0863) 1,021.77 

Total Conveyance Pumping Costs To Be Direct Billed 51,543.71 7,420,049.80 

Direct Pumping

Contra Costa PP (Contra Costa WD) (0863) 9,488.66 

Total Direct Pumping Costs To Be Direct Billed 9,488.66 

Total Costs To Be Direct Billed 1,415,559.13 7,429,538.46 

Grand Total 32,912,019.92 10,821,296.34 
IRR 2003 Sch B-7 F.Z07.XLS 

9/24/2004 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

Footnotes

1/ Financial Statement Costs are taken from Schedules 19 & 25 of the 2002 CVP Consolidated Financial Statement (F/S). For certain facilities, the power costs have been isolated and shown under "Project Use Energy". FY 2002 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 14,157,444.72 1,175,981.17 15,333,425.89 193,741.13 15,527,167.02  Carriage 10,005,010.17 3,466,550.63 13,471,560.80 (2,186,035.49) 11,285,525.30 8,845, Water Marketing 19,420,651.25 14,838.19 19,435,489.44 (2,656,366.60) 16,779,122.84  Kesterson Reservoir (G&A & Conveyance) 0.00 111,740.78 111,740.78 29,760.32 141,501.10  Non-Reimbursable Expenses 0.00 41,264,930.45 41,264,930.45 (41,264,930.45) 0.00  Operating Income - Return Funds to Reclamation Fund 0.00 (79,548.06) (79,548.06) 79,548.06 0.00  Financial Statement Balance 43,583,106.13 45,954,493.16 89,537,599.29 (45,804,283.03) 43,733,316.26 8,845,

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

Carriage Wa

Storage Kesterson Reservoir (0805) 29,760.32 Facility Exams (0214

 Hidden & Buchanan Reservoirs (0214) 1,175,981.17 Corning Canal & Pumping Plant (0725) 57,771.68 Joint Exp. PYA corr 

 Canalside Relifts (0214, 0725 & 0805) 398,271.56 Joint Exp. PYA corr 

General & Administrative SLDMWA Unidentified Offsets (0805) 794,026.10 Joint Exp. PYA corr 

 Kesterson Reservoir (0805) 111,740.78 Friant WA Offsets (Lewis Creek) (1785) 1,704,959.00 Total 

 Dos Amigos PP PY Adj (0805) (387.42)

1b/ Detail of Ratesetting O&M Expense Adjustments to Reconcile with F/S Schedule19: State of CA (State Delta PP) (imputed) (0863) 338,152.67 Non-Reim

Storage: Madera Canal (1785) 143,996.72 Sumner-Peck Impute Black Butte (0214) moved from Water Marketing 2,395,771.29 Total 3,466,550.63 Black Butte (0214) correction to PY adj FFS input error (1,502,367.46) Ope Buchanan & Hidden Reservoirs corrections to PY adj FFS input errors (710,940.86) Return to Reclamatio Gianelli WR PGP costs moved to Carriage (75,471.23) Columbia-Mowry System (1785) moved from Water Marketing 87,288.45 Friant D & R (1910) Drum Gates PY adj capitalized (539.06) 193,741.13Carriage: Gianelli WR PGP costs moved from Storage 75,471.23 Dos Amigos PP PY Adj included in ratesetting in PY 387.42 Dos Amigos PP CY Adj to F/S (from M&I to IRR) (0805) 1,126.36 SLDMWA Offsets (0805) (Transferred to M&I) (610,083.04) SLDMWA Offsets (0805) (Other Costs not allocated) 554.26 SLDMWA Offset adjustment to FY 2002 allocation (149,211.85) Trinity PP & Intake included as CFO adj in 2001 in error (0863) 198,361.71 Correction to 2002 Friant WA Offsets (1785) (Costs to be allocated) 4,925.73 Correction to 2003 Friant WA Offsets (City of Fresno costs to M&I) (1,677,807.00) Kesterson Reservoir (0805) moved to G&A & Conveyance (29,760.32) (2,186,035.49)Water Marketing: Black Butte O&M (0214) moved to Storage (2,395,771.29) Trinity Water Quality Monitoring (0416) Adj for 1999 - 2002 606,139.17 Banks Pumping Plant Adjustment (FY 1999 - FY 2002) 243,847.53 Sac. Riv Div (0725) - CFO Prior Year Adj. (Correction to Project) (118,163.25) Delta Div (0863) - CFO Prior Year Adj. (Correction to Project) (106,113.83) San Felipe Div (0921) - CFO Prior Year Adj. (Correction to Project) 224,277.08 Delta Div (0863) - CFO Prior Year Adj. not backed out in FY 2002 (106,113.83) San Felipe Div (0921) - CFO Prior Year Adj. not backed out in FY 2002 224,277.08 Columbia-Mowry System (1785) moved to Storage (87,288.45) Non-Permanent Contractor Revenues (1,141,456.81) (2,656,366.60)(General & Administrative) & Conveyance (includes San Luis Drain): Kesterson Reservoir from Carriage 29,760.32 29,760.32Non-Reimbursable Expenses: Sumner-Peck Imputed Costs (41,264,930.45) (41,264,930.45)Operating Income: Return Funds to Reclamation Fund 79,548.06 79,548.06 Total Ratesetting O&M Expense Adjustments (45,804,283.03)
IRR 2003 Sch B-7 F.Z07.XLS

9/24/2004

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

2/ Determination of FY 2003 Gianelli, WR Pump Generator "Storage" 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

 2003 Storage Deliveries (A/F) 39,548 22,737 16,811 2,756,180 2,795,728 Ratios 0.01415 0.57492 0.42508 0.98585 1.00000Allocated Gianelli, WR Pump Generator Costs (Excludes Regeneration Credit) - 2003: Direct Costs 38,511.54 22,141.06 16,370.49 2,683,152.27 2,721,663.81 Project Use Costs 36,959.69 21,248.86 15,710.82 2,575,032.41 2,611,992.09 Total Allocated Costs 75,471.23 43,389.92 32,081.31 5,258,184.67 5,333,655.90

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

110,297.11 63,412.01 46,885.10

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/) 38,511.54 2,683,152.27 2,721,663.81 PUE Costs/Excludes Regenerating Credit (see Page 1 of 9) 36,959.69 2,575,032.41 2,611,992.09 Regeneration Credit (1,602,114.45) (1,602,114.45) Less: Gianelli, WR PGP Costs Allocated to Direct Pumping 75,471.23 (75,471.23) Subtotal 3,656,070.23

 Allocated Other Storage O&M Expense 167,976.02 11,703,120.77 11,871,096.79 Total Allocable Storage Expense 167,976.02 15,359,191.00 15,527,167.02

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 2003 Sch B-7 F.Z07.XLS 

9/24/2004 

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 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

2003 PUE Costs Estimate State Delta PP Dos Amigos PP

Contractors Deliveries Ratio PUE Total (From 5b/ Below) Total

County of Fresno 1,946 0.03629 7,657.25 7,657.25 2,863.10 10,520.36County of Tulare (14) (0.00026) (55.09) (55.09) (20.60) (75.69)Hills Valley ID 3,612 0.06736 14,212.74 14,212.74 5,314.25 19,526.99Kern-Tulare WD 29,293 0.54631 115,264.09 115,264.09 43,098.07 158,362.16Lower Tule River ID 6,273 0.11699 24,683.43 24,683.43 9,229.31 33,912.74Pixley ID 1,773 0.03307 6,976.52 6,976.52 2,608.57 9,585.09Rag Gulch WD 10,673 0.19905 41,996.85 41,996.85 15,702.92 57,699.77Tri-Valley WD 64 0.00119 251.83 251.83 94.16 345.99 Total 53,620 1.00000 210,987.62 210,987.62 78,889.79 289,877.41

5b/

Cross Valley Canal - Contractor Accounting

Dos Amigos Pumping Plant

2003 PUE Costs Estimate Dos Amigos PP

Contractors Deliveries Ratio PUE Total

County of Fresno 1,946 0.03629 2,863.10 2,863.10County of Tulare (14) (0.00026) (20.60) (20.60)Hills Valley ID 3,612 0.06736 5,314.25 5,314.25Kern-Tulare WD 29,293 0.54631 43,098.07 43,098.07Lower Tule River ID 6,273 0.11699 9,229.31 9,229.31Pixley ID 1,773 0.03307 2,608.57 2,608.57Rag Gulch WD 10,673 0.19905 15,702.92 15,702.92Tri-Valley WD 64 0.00119 94.16 94.16 Total 53,620 1.00000 78,889.79 78,889.79

6/ Direct Billings State Delta PP Dos Amigos PP

Direct Billed Direct Billings Total

2003 PUE Estimate 2003 PUE Estimate

In Lieu of Tracy Contractors 127,165.05 127,165.05Other - Dos Amigos PP 1,153,725.42 1,153,725.42 Total 127,165.05 1,153,725.42 1,280,890.47

7/ These costs include the following PY adjustments:

Carriage

San Luis Unit (O'Neill Dam - 0805981A) - In 1995 San Luis costs were transferred from 02149810  to 08059810 (Los Banos SOD MOD). They should have been transferred to 0805981A. 402,167.85Sources: 2003 CVP Financial Statement 2003 Water Revenues WAT/FFS Reconciliation Schedule B-2
IRR 2003 Sch B-7 F.Z07.XLS S

9/24/2004 P

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

8/ RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/03

IRR Revenue per B-2 Schedule (w/o VPs) 51,133,094.10

CY Revenue adjs recorded in 2003 accounting but not in CY FFS (will be recorded in FFS in 2004) a/ (3,516,158.95)PY Revenue adjs recorded in the 2003 accounting but not in CY FFS: b/ (76,113.48)(in 2004 FFS or PY FFS)PY Revenue adjs in FY 2003 FFS but recorded in PY accounting: c/ 145,207.84FY 2003 WAT recon adjs: 

FY 2002 WDR difference included in FY 2002 B-2 d/ 680,440.57PY adjs included in FY 2002 B-2 as CY adjs e/ (547,001.96) 133,438.61

CY Voluntary Payments recorded in FFS and Ratesetting in the CY f/ 12,499,378.82PY Voluntary Payments (VP's) recorded in 2003 FFS, but recorded in Ratesetting in PY:

30-day window (2002 B-3A) g/ 880,034.06Clear Creek CSD VP (recorded to advance acct in error - will be corrected in 2004 FFS) (1,856.77)James ID (FY 2001 VP in 2002 Acctg) 673.18San Luis WD (Correction to duplicate 2002 VP) (3,067,985.65)Plain View WD refund of VP overpayment (29,651.87) (2,218,787.05)

CY Voluntary Payments (other than 0214) recorded in 2003 FFS (not included in B-2) 69,560.86Corrections to Bills (Other Revenue not included in B-2) (1,306.20)Contract Admin Fees (CY & PY not included in B-2) (12,511.00)Non-Compliance; Land Violation; & Permit Fees (not included in B-2) (587.92)Operating Income - Return Funds to Reclamation Fund (not included in B-2) (79,548.06)Conveyance - Operating Income (TCC Authority) (not included in B-2) 23,617.40Conveyance - Operating Income (SLDM Authority) (not included in B-2) 6,141,228.06IRR Revenue per F/S (Sch 18) 64,240,513.03
IRR 2003 Sch B-7 F.Z07.XLS

9/24/2004

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

RECONCILIATION OF RECONSTRUCTED EXCESS OF INCOME OVER EXPENSE TO FINANCIAL STATEMENT AT 9/30/2002

Reconstructed Excess of Revenues Over Expenses at 9/30/2001 per Financial Statement, Schedule 12 92,325,955.09Irrigation Revenues per Financial Statement, Schedule 18 (see Footnote 1a/) 64,240,513.03FY 2003 Activity per Ratesetting (Includes Cost to be Directly Billed): O&M Expense 43,733,316.26Other Adjustments to Expense 1b/ 45,804,283.03

Total O&M Expense per Financial Statement, Schedule 19 89,537,599.29Total Current Year Result per Financial Statement, Schedule 17 (25,297,086.26)

Equity Adjustment for FY 2002 Multipurpose Allocation for CFO Statements (190,942.04)Operating Income - Return Funds to Reclamation Fund (not included in B-2) 86,045.84Storage Expense per Financial Statement, Schedule 26

State of California:

 Misc Projects (0214) American River Div (0353) Sac River Div (0725) Shasta Division (1741) CVP Repl, Add & Maint (1910)

Water Marketing Expense per Financial Statement, Schedule 26Cumulative Recorded Excess of Income Over Expense at End of Fiscal Year per Financial Statement, Schedule 12 66,923,972.63

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

S

P
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9/24/2004 P

CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

RECONCILIATION OF INCOME TO FINANCIAL STATEMENT AT 9/30/2002

a/ CY Revenue adjs recorded in FY 2003 accounting but will be recorded in FFS in '04: 

Madera ID (6 AF+ 2 AF) @ $10.66 (2,072.72) (2,072.72) Madera CanalSan Benito County WD (4 AF @ $72.20) + (1349 AF @ $24.30) 33,069.50Santa Clara Valley WD (-242 AF - 980 AF) @ $28.06 (34,289.32)Santa Clara Valley WD (from Pajaro Valley WMA) 4,382 AF @ $31.67 138,777.94 137,558.12 San Felipe UnitGravelly Ford WD (1,551 AF @ 6.28) 9,740.28 9,740.28 Friant DamAnderson-Cottonwood ID (104 AF + 32 AF) @ $2.00 272.00 272.00 Sac River - ShastaCentral San Joaquin (2,103 AF @ $11.85) 24,920.55Stockton East WD - NP (192 AF @ $11.85) 2,275.20 27,195.75 New Melones D & RA&F Boeger Corp (119 AF @ $11.85) 1,410.15Andreotti, A (268 AF @ $11.85) + (-74 AF - 631AF) @ $2.00 1,765.80Davis, O/et al (333 AF @ $11.85) 3,946.05Dommer, E (2 AF @ $11.85) 23.70Feather WD (1,306 AF @ $17.15) 22,397.90Glenn-Colusa ID (94 AF + 20 AF) @ $2.00 228.00Griffin, J/et al (5 AF @ $11.85) 59.25Heidrick, J Family Trust (-139 AF @ $11.85) (1,647.15)Hiatt, G/et al (64 AF @ $2.00) 128.00Hollins, M (11 AF @ $2.00) 22.00King, B (2 AF @ $11.85) 23.70Meridian Farms WC (1,255 AF @ $2.00) + (24 AF + 6 AF) @ $2.00) 2,570.00Natomas Central MWC (4,112 AF - 386 AF) @ $2.00 7,452.00O'Brien, J & F (51 AF @ $11.85) 604.35Odysseus Farms (40 AF @ $2.00) 80.00Oji Bros Farm, Inc (172 AF @ $11.85) 2,038.20Pelger MWC (93 AF @ $11.85) 1,102.05Pleasant-Grove-Verona MWC (457 AF @ $2.00) 914.00Princeton-Cordora-Glenn ID (2,759-926-1500+12) AF @ $2.00 690.00Provident ID (266 AF @ $2.00) 532.00Recl Dist # 108 (3,987 AF @ $2.00) 7,974.00Recl Dist # 1004 (4,045 AF @ $2.00) 8,090.00Reynen, J/et al (82 AF @ $2.00) 164.00Stegeman Station Ranch, Inc (-11AF @ $2.00) (22.00)Sutter MWC 617,837.80Tarke, J/et al (79 AF @ $11.85) 936.15Tisdale IRR & Drainage Co (567 AF @ $2.00) 1,134.00Wakida, M&H (-257 AF @ $2.00) (514.00)Wells, J (15 AF @ $2.00) 30.00 679,969.95 Sac River- WillowsBella Vista WD (1276+1229+1229) AF @ $18.65 + (3,687 AF @ $.01) 69,675.97 69,675.97 Cow Creek UnitClear Creek CSD (597 AF @ $13.65) 8,149.05 8,149.05 Clear Creek UnitPacheco WD - SLC (44 AF @ $18.54) 815.76San Luis WD - SLC (2939+1030-657) AF @ $14.27 47,262.24 48,078.00 San Luis Canal - TracyBroadview WD (-21 AF @ $23.15) (486.15)Del Puerto WD (14,227.40)Del Puerto WD (2,675.20)Del Puerto WD NP (-403 AF @ $16.92) +(-45 AF @ $24.21) (7,908.21)Eagle Field WD (111 AF @ $22.67) 2,516.37Eagle Field WD NP (142 AF @ $4.69) 665.98Pajaro Valley WMA (to Santa Clara Valley WD & Westlands WD) (276,857.89)Pajaro Valley WMA (-4,695 AF @ $.72) (3,380.40)Panoche WD - DMC (250+86+81) AF @ $21.40 + (-303-16-159) AF @ $22.70 (1,926.80)Plain View WD (419+428+247+150) AF+(1944+250+231+404) AF @ $23.88 97,263.24Plain View WD NP (-6 AF @ $13.05) (78.30)San Luis WD - DMC 57,150.11San Luis WD - DMC WA 16,307.64West Stanisluas ID (-868 AF @ $22.52) (19,547.36) (153,184.37) Delta-Mendota Canal
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CENTRAL VALLEY PROJECT

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

a/ CY Revenue adjs recorded in FY 2003 accounting but will be recorded in FFS in '04 (continued):

Fresno Slough WD (172 AF @ $3.50) 602.00James ID (116 AF @ $11.85) 1,374.60Tranquillity ID (474 AF @ $3.50) 1,659.00Westlands WD - DMP (13 AF @ $18.55) 241.15 3,876.75 Delta-Mendota PoolArvin-Edison WSD (-468-796) AF @ $21.59 (27,289.76)Delano-Earlimart ID (253+105+1142) AF @ $ 20.90) 31,350.00Exeter ID (-10 AF @ $20.82) + (27 AF @ $10.10) 64.50Garfield WD (36 AF @ $26.42) 792.60Garfield WD NP (210 AF @ $2.44) 2,444.40International WD (29 AF @ $22.20) 649.60Ivanhoe WD (952 AF @ $10.38) + (208 AF @ 20.96) 14,241.44Kern Tulare WD WA 15,283.32Lindmore ID (478 AF @ $20.86) 9,971.08Lindsay-Strathmore ID 1,970.64Lindsay-Strathmore ID WA 256.08Lower Tule River ID - FKC 695,095.22Orange Cove ID 233,952.60Porterville ID 43.18Saucelito ID 202,986.28Shafter Wasco ID NP 1,747.98So San Joaquin MUD 21,514.35So San Joaquin MUD NP 1,288.44Stone Corral ID 1,634.88Tea Pot Dome WD (3,263.49)Terra Bella WD 335,280.20 1,540,013.54 Friant Kern CanalHills Valley ID (864+245) @ $23.74 26,327.66Kern Tulare WD - CVC (1,225 AF @ $21.75) 26,643.75Kern Tulare WD - CVC 46,406.64Lower Tule River ID - CVC 85,500.00Rag Gulch WD (698 AF @ $21.79) 15,209.42 200,087.47 Cross Valley CanalContra Costa WD (-80 AF @ $17.13) (1,370.40) (1,370.40) Contra Costa WDWestlands WD - SLCF 316,551.55Westlands WD - SLCF (from Pajaro Valley WMA) (4,695 AF @ $29.41) 138,079.95Westlands WD - SLCF NP 225,842.26 680,473.76 Westlands WD - SLCFCorning WD (1,560 AF @ $16.61) 25,911.60Proberta WD (460 AF @ $14.96) 6,881.60Thomes Creek WD (607 @ $14.70) 8,922.90 41,716.10 Corning Canal4-M WD (230 AF @ $13.46) 3,095.80Colusa County WD (4,143 AF @ $18.49) 76,604.07Cortina WD (44 AF @ $15.48) 681.12Davis WD - TCC (97 AF @ $17.21) 1,669.37Dunnigan WD (1,283 AF @ $14.18) 18,192.94Glenn Valley WD (16 AF @ $16.04) 256.64Holtlhouse WD (204 AF @ $13.72) 2,798.88Kanawha WD 27,783.24Kirkwood WD (68 AF @ $14.01) 952.68La Grande WD (56 AF @ $14.59) 817.04Orland-Artois WD 59,531.40Westside WD (1,766 AF @ $14.26) 25,183.16 217,566.34 TCCEl Dorado ID (1,110 AF @ $6.28) 6,970.80 6,970.80 Sly ParkStony Creek WD (112 AF @ $12.88) 1,442.56 1,442.56 Black Butte Unit

Total 3,516,158.95

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

b/ PY Revenue adjs recorded in FY 2003 accounting but not in CY FFS:

Del Puerto WD (FY 2002 transfer out rate increase adjustment) 457 AF @ $20.90 (9,551.30)West Stanislaus ID (FY 2002 transportation revenue increase) 457 AF @ $.40 (182.80)Glenn-Colusa ID (FY 2001 transfer out rate increase adjustment) (10,112+4,888) AF @ ($12.00-$2.00) (150,000.00)San Luis WD - SLC (FY 2002 decrease to revenue) -2,334 AF @ $14.27 33,306.18Colusa Basin MWC:

FY 1991 adjustment to decrease unused (-7,278 AF @ $4.50) 32,751.00FY 1993 adjustment to decrease unused (-5,942 AF @ $6.40) 38,028.80FY 1994 adjustment (net increase in deliveries) (-4,028 AF + 6,960 AF) @ $6.98 (20,465.36) 50,314.44 (76,113.48)

c/ PY Revenue adjustments in FY 2003 FFS but recorded in PY accounting:

Contracting Entities - NP (18,532.71) (18,532.71)Stockton East - NP (3,172.26) (3,172.26)Lower Tule River ID - CVC 179,475.00 179,475.00 Cross Valley CanalAndreotti, A (6,672.86)Driver, J & C Trustees (VP overpayment transferred to water account) (77.59)Glenn-Colusa ID 140,895.80Various non-permanent contractors 1,467.71 135,613.06 Sac River - WillowsMercy Springs WD 200.34Panoche WD - DMC 1,513.95San Luis WD - DMC (33,451.95) (31,737.66) Delta-Mendota CanalPanoche WD - SLCT NP 9,952.40Panoche WD - SLCT 33,045.68 42,998.08 San Luis Canal TracyCoelho Trust - NP 703.84Terra Linda Farms - NP (11,788.46) (11,084.62) Delta-Mendota PoolDelano-Earlimart ID (179.63)Fresno ID (3,856.70)Garfield WD (13,883.14)Saucelito ID - NP (131.40)So San Joaquin MUD (117.00)Stone Corral ID - NP 98.64 (18,069.23) Friant-Kern CanalSanta Clara Valley WD (VP overpayment transferred to M&I deficit) (141,974.03) (141,974.03) San Felipe UnitWestlands WD - SLCF WA 15,391.58 15,391.58 San Luis Canal FresnoColusa County WD (126,432.90)Westside WD 123,727.34 (2,705.56) Tehama-Colusa CanalEl Dorado ID (993.81) (993.81) Sly Park Unit

145,207.84

d/ FY 2003 WAT Reconciliation Adjs

CY Rev recorded in Ratesetting in PY but will be recorded in FFS in '03 (Difference between WDRs @ 9/30/02 & 11/26/02):

Original Adj. FC Interest Net Adj.

Contra Costa WD 2,442.60 2,442.60 2,442.60 CCCChowchilla WD - Buchanan 216.92 Buchanan UnitBella Vista WD 28,432.64 28,432.64 28,432.64 Cow CreekKern-Tulare WD (rate change not in 2003 FFS) 46,406.64 46,406.64Pixley ID 18,259.95 18,259.95 64,666.59 CVCPatterson ID (19,313.25) (19,313.25) (19,313.25) DMCFresno Slough ID 25,140.00 25,140.00 25,140.00 DMPCoehlo West _NP 62.26 62.26Conejo Farms NP 650.90 650.90
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SCHEDULE OF IRRIGATION OPERATION AND MAINTENANCE (O&M) COSTS

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

d/ FY 2003 WAT Reconciliation Adjs - Continued

CY Rev recorded in Ratesetting in PY but will be recorded in FFS in '03 (Difference between WDRs @ 9/30/02 & 11/26/02):Fordel Inc NP 135.84 135.84H G & H Farms NP 1,822.52 1,822.52

M Britz TIC NP 486.76 486.76Meyers Farming Co NP 509.40 509.40Terra Linda Farms NP 3,831.82 3,831.82 7,499.50 DMP NPArvin- Edison WSD 14,964.10 14,964.10Delano - Earlimart ID 18,079.54 18,079.54Delano - Earlimart ID 5,006.26Tulare ID (5,262.94) (5,262.94) 27,780.70 FKCStone Corral ID 1,191.45Anderson- Cottonwood ID 1,947.18 1,947.18 1,947.18 Sac River ShastaForster, J & R Trust 2,749.39 2,749.39Glenn- Colusa ID 1,376.36 1,376.36Hershey Estate 85.85 85.85M&T Inc 166.70 166.70MCM Properties 37.60 37.60Meridian Farms MC 356.40 356.40Natomas MWC 205.92 205.92Princeton-Cordora-Glenn ID 129.52 129.52Provident ID 33.12 33.12Sutter MWC 289,678.80 289,678.80 294,819.66 Sac River WillowsSan Benito County WD 455.70San Benito County WD 133.23 133.23Santa Clara Valley WD 89,792.00 89,792.00 89,925.23Westlands WD - SLCF 104,464.42 104,464.42 104,464.42 SLC - FresnoWestlands WD - SLCF NP 7,035.75 7,035.75 7,035.75 SLC - Fresno NPWestlands WD - SLCF 46,880.60El Dorado ID (24,610.32) (24,610.32) (24,610.32) Sly ParkDunnigan WD 19,906.80 19,906.80Kanawha WD 49,050.00 49,050.00 68,956.80 TCCStony Creek WD 1,253.07 1,253.07 1,253.07 Black Butte Unit

Total 680,440.57

e/ PY Adjs on 2003 WAT reconciliation included in 2002 B-2 as CY adjs:

Santa Clara Valley WD FY 2002 Annual Adjustment (on 2003 charges report) (445,957.58) (445,957.58) San Felipe UnitGjermann, H 8.00 8.00 Sac River - ShastaStockton-East WD 3,653.91 3,653.91 New Melones UnitGlenn-Colusa ID (12,766.00)Recl Dist #108 3,558.59Recl Dist #108 13,864.94 4,657.53 Sac River - WillowsPanoche WD - SLCT (278,271.72)Panoche WD - SLCT 127,966.14 (150,305.58) SLCTPanoche WD - DMC (148.47)Panoche WD - DMC WA 10.22 (138.25) DMCJames ID (21.06) (21.06) DMPDelano-Earlimart ID NP 839.52Delano-Earlimart ID (37,671.57)Orange Cove ID 1,957.00 (34,875.05) FKCLower Tule River ID - CVC 31,300.44Pixley WD 32,059.08Tri-Valley WD NP (40.88)Tri-Valley WD 12,657.48 75,976.12 CVC

Total (547,001.96)

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

BY FACILITY AND/OR COMPONENT FOR FY 2003

2005 IRRIGATION WATER RATES

f/ CY Voluntary Payments recorded in 2003 FFS and Ratesetting in the CY

Rag Gulch WD 36,172.99

Recl Dist #1606 1,498.33Gjernann, H 38.15Driver, Gary/et al 871.95Driver, Gary/et al (VP overpayment refunded to contractor) (725.21)Fedora, S/Taylor, W 183.52Forster, J & R trust 6,113.32Meridian Farms WC 67,178.20Natomas MWC 1,563,201.81Natomas MWC 271,742.47Princeton-Cordora-Glenn ID 441,534.12Provident ID 137,088.31Provident ID 25,223.68Recl Dist # 108 1,245,649.75Recl Dist # 108 1,204,191.15Recl Dist #1004 735,103.11Recl Dist #1004 95,341.08Sutter MWC 502,179.76Sutter MWC 1,347,336.64Sutter MWC 700,022.46Westlands WD - SLC (VP to Capital) 1,821,717.18Westlands WD - SLC 1,299,145.98San Luis WD (duplicate VP later refunded to contractor) 369,304.94Colusa County WD 437,000.00Dunnigan WD 47,916.13Dunnigan WD 41,620.00Dunnigan WD 41,620.00Orland-Artois WD 61,109.00 12,499,378.82

g/ Prior Year Voluntary Payments included in FFS in CY, but recorded in Ratesetting in PY (2002 B-3A 30-day window)

Clear Creek CSD (posted to advance account in error - will be moved to revenue account in 2004 FFS) 1,856.77Corning WD 15,739.69Hills Valley WD 3,408.93Kern-Tulare WD 21,789.23Gravelly Ford WD 11,462.86Butler, L & M 140.18Ehrke, A & B 89.34Forster, J & R Trust 289.38Giusti, R & S 490.96Lockett, W & J 1.69O'Brien, J & F 70.41Pelger MWC 674.08Ritchey, E & A 25.84Riverby Limited 19.38Verona Farming Prtnrshp 415.52Verona Farming Prtnrshp 444.76Santa Clara Valley WD 351,013.17San Luis WD 369,304.94Cortina WD 256.39Gilide WD 17,609.72Holthouse WD 484.02

Kanawha WD 44,501.88La Grande WD 332.47Orland-Artois WD 17,535.90Orland-Artois WD 22,076.55 880,034.06