Project Financial Statement Central Valley Project, California-Consolidated Mid Pacific Region Shasta Dam, California U.S. Department of the Interior Bureau of Reclamation September 2014 Mission Statements The mission of the Department of the Interior is to protect and provide access to our Nation’s natural and cultural heritage and honor our trust responsibilities to Indian Tribes and our commitments to island communities. The mission of the Bureau of Reclamation is to manage, develop, and protect water and related resources in an environmentally and economically sound manner in the interest of the American public. PROJECT FINANCIAL STATEMENT CENTRAL VALLEY PROJECT, CALIFORNIA- CONSOLIDATED MID-PACIFIC REGION For the Period Ending September 30, 2014 REVIEWED AND APPROVED: o.f'J 12 / 2olb Accounting Services Manager, Fina ial Management Division Date Dale 0214 CENTRAL VALLEY PROJECT, CALIFORNIA - CONSOLIDATED MID-PACIFIC REGION September 30, 2014 INDEX SCHEDULE * indicates schedule applicable to this statement NUMBER TITLE APPROVAL SHEET BALANCE SHEET TRIAL BALANCE 1 * PLANT, PROPERTY, AND EQUIPMENT 3 * DEFERRED AND UNMATURED RECEIVABLES 4 * INVESTIGATION & DEVELOPMENT COSTS 5 REPAYMENT CONTRACT - WORK IN PROGRESS 7 LOANS RECEIVABLE 8 OTHER ASSETS 9 ADVANCES FROM OTHERS AND DEFERRED CREDITS 12 * CUMULATIVE RESULTS OF OPERATIONS, CONTRIBUTED CAPITAL AND CAPITALIZED ASSETS 14 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - POWER 15 * REVENUE FROM SERVICES PROVIDED - POWER 16 * OPERATING/PROGRAM EXPENSE - POWER 17 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - IRRIGATION 18 * REVENUE FROM SERVICES PROVIDED - IRRIGATION 19 * OPERATING/PROGRAM EXPENSE - IRRIGATION 20 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - M&I WATER 21 * REVENUE FROM SERVICES PROVIDED - M&I WATER 22 * OPERATING/PROGRAM EXPENSE - M&I WATER 23 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - MP 24 REVENUE FROM SERVICES PROVIDED - WORKING CAPITAL FUND 25 * OPERATING/PROGRAM EXPENSE - MULTIPURPOSE 26 * SUMMARY OF REVENUE AND PROGRAM EXPENSE - OTHER CA BALANCE SHEET - DEBITS PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) REGION: MID-PACIFIC ACCT : TITLE OF ACCOUNT : SCH : BALANCE AS OF : BALANCE AS OF : INCREASE OR : NO. : ASSETS : NO. : SEPT. 30, 2014 : SEPT. 30, 2013 : DECREASE : : :: : : : : FUNDS :: : : : : :: : : : 1010 : FUND BALANCE WITH TREASURY 1/ : $ 3,641,277,021.38 $ 1,681,931,613.38 $ 1,959,345,408.00 : 1120 : IMPREST FUNDS :: 1,200.00 : 1,200.00 : 0.00 : : :: : : : : TOTAL FUNDS :: 3,641,278,221.38 : 1,681,932,813.38 : 1,959,345,408.00 : : :: : : : : :: : : : : RECEIVABLES :: : : : : :: : : : 131F : UNMATURED RECEIVABLES : 3 : 395,658,600.90 : 397,340,870.74 : (1,682,269.84) : 1310 : ACCOUNTS RECEIVABLE :: 33,907,161.94 : 11,908,082.84 : 21,999,079.10 : 1319 : ALLOWANCE FOR LOSS - ACCOUNTS RECEIVABLE :: (5,421,178.61) : (3,907,849.25) : (1,513,329.36) : 1340 : INTEREST RECEIVABLE :: 0.00 : 661,490.68 : (661,490.68) : 1347 : ALLOWANCE INTEREST NOT CLASSIFIED :: 0.00 : (1,619.96) : 1,619.96 : 135W : WESTERN AREA POWER RECEIVABLE :: (1,796,565,735.33) : (1,858,151,352.40) : 61,585,617.07 : 135Z : ALLOWANCE FOR LOSS - WESTERN AREA POWER REC :: (83,283,381.17) : (83,283,381.17) : 0.00 : : :: : : : : TOTAL RECEIVABLES :: (1,455,704,532.27) : (1,535,433,758.52) : 79,729,226.25 : : :: : : : : :: : : : 1410 : ADVANCES TO OTHERS :: 4,161,419.30 : 3,180,175.08 : 981,244.22 : : :: : : : : :: : : : : FIXED ASSETS :: : : : : :: : : : 1711 : LAND : 1 : 279,933,165.76 : 258,204,167.06 : 21,728,998.70 : 172B : CONSTRUCTION IN ABEYANCE : 1 : 313,416,927.71 : 313,416,927.71 : 0.00 : 1720 : CONSTRUCTION IN PROGRESS : 1 : 252,496,241.70 : 207,766,946.49 : 44,729,295.21 : 1730 : BUILDINGS : 1 : 44,118,330.76 : 41,391,534.02 : 2,726,796.74 : 1739 : ACCUMULATED DEPRECIATION-BUILDINGS : 1 : (20,283,337.76) : (18,899,046.91) : (1,384,290.85) : 1740 : OTHER STRUCTURES AND FACILITIES : 1 : 3,342,317,462.93 : 3,339,227,263.68 : 3,090,199.25 : 1749 : ACCUMULATED DEPRECIATION-OTHER STRUCTURES : 1 : (2,185,383,477.10) : (2,150,748,955.79) : (34,634,521.31) : 1750 : EQUIPMENT : 1 : 6,733,365.33 : 6,113,190.89 : 620,174.44 : 1759 : ACCUMULATED DEPRECIATION - EQUIPMENT : 1 : (4,053,548.50) : (3,728,682.86) : (324,865.64) : 1830 : INTERNAL USE SOFTWARE : 1 : 1,862,387.03 : 1,862,387.03 : 0.00 : 1839 : ACCUMULATED AMORTIZATION - SOFTWARE : 1 : (1,862,387.02) : (1,862,387.02) : 0.00 : : :: : : : : TOTAL FIXED ASSETS :: 2,029,295,130.84 : 1,992,743,344.30 : 36,551,786.54 : : :: : : : : :: : : : : OTHER ASSETS :: : : : : :: : : : 199A : OTHER ASSETS :: 1,285.51 : 1,285.51 : 0.00 : 199B : INVESTIGATION AND DEVELOPMENT COSTS : 4 : 45,908,557.81 : 45,090,477.01 : 818,080.80 : : :: : : : : TOTAL OTHER ASSETS :: 45,909,843.32 : 45,091,762.52 : 818,080.80 : : :: : : : : :: : : : : TOTAL ASSETS : $ 4,264,940,082.57 $ 2,187,514,336.76 $ 2,077,425,745.81 : : :: : : : CA BALANCE SHEET - CREDITS PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) REGION: MID-PACIFIC ACCT : TITLE OF ACCOUNTS : SCH : BALANCE AS OF : BALANCE AS OF : INCREASE OR : NO : LIABILITIES AND OTHER CREDITS : NO : SEPT. 30, 2014 : SEPT. 30, 2013 : DECREASE : : :: : : : : LIABILITIES :: : : : : :: : : : 2110 : ACCOUNTS PAYABLE : $ 16,180,498.10 $ 25,996,342.53 $ (9,815,844.43) : 2130 : CONTRACT HOLDBACK :: 1,293,851.49 : 124,396.01 : 1,169,455.48 : 219G : OTHER LIABILITIES-GRANT/COOPS :: 11,036,741.74 : 1,696,175.86 : 9,340,565.88 : 2210 : ACCRUED FUNDED PAYROLL BENEFIT :: 960,602.06 : 4,187,758.00 : (3,227,155.94) : 2213 : EMPLOYER CONTR & PAYROLL TAXES PAYABLE :: 291,055.44 : 664,375.00 : (373,319.56) : 2220 : ACCRUED UNFUNDED LIABILITIES :: 2,549,887.97 : 2,549,887.97 : 0.00 : 2290 : OTHER UNFUNDED EMPLOYEE RELATED LIABILITY :: 159,877.95 : 159,877.95 : 0.00 : 2310 : ADVANCES FROM OTHERS :: 100,646,135.46 : 92,087,709.59 : 8,558,425.87 : 2320 : DEFERRED CREDITS :: 51,354,877.01 : 39,759,269.59 : 11,595,607.42 : 2400 : DEPOSIT SUSPENSE LIABILITY :: 3.68 : 0.00 : 3.68 : 2920 : CONTINGENT LIABILITIES :: 0.00 : 149,950.00 : (149,950.00) : 2985 : LIABILIITES NON-ENTITY ASSET :: 759.00 : 660.00 : 99.00 : 299B : DEFERRED REVENUES-UNMATURED ACCTS. REC. :: 395,658,600.90 : 397,340,870.74 : (1,682,269.84) : 299J : UNFUNDED LIABILITY - TREASURY JUDGMENT FUND :: 1,092,819.17 : 1,092,819.17 : 0.00 : : :: : : : : TOTAL LIABILITIES :: 581,225,709.97 : 565,810,092.41 : 15,415,617.56 : : :: : : : : NET INVESTMENT OF U.S. GOVERNMENT :: : : : : :: : : : 3100 : UNEXPENDED APPROPRIATIONS :: 34,003,541.89 : 22,737,801.63 : 11,265,740.26 : 331A : CUMULATIVE RESULTS OF OPERATIONS 1/ : 12 : 1,574,503,498.85 : (438,868,664.10) : 2,013,372,162.95 : 331C : CAPITALIZED ASSETS : 12 : 2,075,207,331.86 : 2,037,835,106.82 : 37,372,225.04 : : :: : : : : SUBTOTAL EQUITY :: 3,683,714,372.60 : 1,621,704,244.35 : 2,062,010,128.25 : : :: : : : 4114 : APPROPRIATED TRUST OR SPECIAL FUND RECIEPT :: 0.00 : (45,624,463.34) : 45,624,463.34 : 4119 : OTHER APPROPRIATIONS REALIZED :: 0.00 : (17,050,000.00) : 17,050,000.00 : 4170 : TRANSFERS - CURRENT YEAR AUTHORITY :: 0.00 : (170,638,542.00) : 170,638,542.00 : 4190 : TRANSFERS - PRIOR YEAR AUTHORITY :: 0.00 : (8,255,518.57) : 8,255,518.57 : 4201 : TOTAL ACTUAL RESOURCES - COLLECTED :: (361,734,461.29) : (375,756,532.21) : 14,022,070.92 : 4220 : UNFILLED CUSTOMER ORDERS :: 0.00 : (60,476,696.67) : 60,476,696.67 : 4222 : UNFILLED CUSTOMER ORDERS WITH ADVANCE :: (63,503,905.20) : 0.00 : (63,503,905.20) : 4266 : OTHER ACCOUNT BUSINESS-TYPE COLLECTION - PUBLIC :: 0.00 : (45,146,431.31) : 45,146,431.31 : 4277 : OTHER ACTUAL COLLECTIONS - FEDERAL :: 0.00 : (736,408.27) : 736,408.27 : 4382 : TEMPORARY REDUCTION AVAILABLE RECEIPTS - NEW BUD :: 0.00 : 1,663,020.26 : (1,663,020.26) : 4384 : REDUCTION RETURNED APPROP SPEC&TRUST DESIGNATED AVAIL :: 121,320.00 : 0.00 : 121,320.00 : 4387 : TEMPORARY REDUCTION FROM UNAVAILABLE RECEIPTS :: 0.00 : 26,972.00 : (26,972.00) : 4392 : RESCISSION - CURRENT YEAR :: 0.00 : 1,148,000.00 : (1,148,000.00) : 4393 : RESCISSION - PRIOR YEAR :: 0.00 : 21,563.18 : (21,563.18) : 4450 : UNAPPORTIONED AUTHORITY :: 109,510,368.58 : 0.00 : 109,510,368.58 : 451A : APPORTIONMENTS :: 0.00 : 8,100,000.00 : (8,100,000.00) : 4610 : ALLOTMENTS - REALIZED RESOURCES :: 0.00 : 134,406,245.69 : (134,406,245.69) : 4650 : ALLOTMENTS - EXPIRED AUTHORITY :: 752,608.99 : 752,608.99 : 0.00 : 4801 : UNDELIVERED ORDERS - OBLIGATIONS, UNPAID :: 280,118,174.58 : 274,726,664.80 : 5,391,509.78 : 4802 : UNDELIVERED ORDERS - OBLIGATIONS, PREPAID :: 5,670,947.00 : 3,180,175.08 : 2,490,771.92 : 4871 UNDELIVERED ORDERS - RECOVERIES :: 0.00 : (14,842,115.72) : 14,842,115.72 : 4901 DELIVERED ORDERS - OBLIGATIONS, UNPAID :: 29,064,947.34 : 32,669,047.40 : (3,604,100.06) : 4902 : DELIVERED ORDERS - OBLIGATIONS, PAID :: 0.00 : 273,408,119.70 : (273,408,119.70) : 4982 : UPWARD ADJUSTMENT EXP - PY - PAID :: 0.00 : 8,424,290.99 : (8,424,290.99) : : :: : : : : SUBTOTAL BUDGETARY : : (0.00) : (0.00) : (0.00) : : : : : : : : TOTAL NET INVESTMENT OF U.S. GOVERNMENT :: 3,683,714,372.60 : 1,621,704,244.35 : 2,062,010,128.25 : : :: : : : : MEMORANDUM :: : : : 9131 : RECLAMATION PUE EXPENSES :: 0.00 : 0.00 : 0.00 : 9132 : RECLAMATION PUE REVENUES :: 0.00 : 0.00 : 0.00 : 9133 : WESTERN AREA POWER PUE EXPENSES :: 0.00 : 0.00 : 0.00 : CA BALANCE SHEET - CREDITS PROJECT: CENTRAL VALLEY PROJECT (CONSOLIDATED) REGION: MID-PACIFIC ACCT : TITLE OF ACCOUNTS : SCH : BALANCE AS OF : BALANCE AS OF : INCREASE OR : NO : LIABILITIES AND OTHER CREDITS : NO : SEPT. 30, 2014 : SEPT. 30, 2013 : DECREASE : 9136 : ASSIGNED POWER REVENUE TO IRRIGATION :: 0.00 : 1,885,360.00 : (1,885,360.00) : 9137 : ASSIGNED UNMATURE POWER REVENUES :: 0.00 : (1,885,360.00) : 1,885,360.00 : : :: : : : : TOTAL MEMORANDUM :: 0.00 : 0.00 : 0.00 : : :: : : : : :: : : : : TOTAL LIABILITIES AND OTHER CREDITS : $ 4,264,940,082.57 $ 2,187,514,336.76 $ 2,077,425,745.81 : : :: : : : Note: Note: In Fiscal Year 2014 Reclamation transitioned from the Federal Financial System (FFS) to a new accounting system, Financial and Business Management System (FBMS).