Free Amicus Brief - District Court of Federal Claims - federal

Case 1:01-cv-00591-FMA

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Amicus Exhibit A

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Case 1:01-cv-00591-FMA

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Reclamation's 1972 volume of Repayment of Reclamation Projects; phone conversations with Bureau of Reclamation personnel familiar with these materials; and an examination of legislation passed specific to repayments on this project. I have made a random check of a limited number of plaintiffs' contracts for the purposes of verification.

4.

For purposes of this report, I have identified the subsidy for irrigation construction costs by calculating the present worth of costs incurred by the federal government for construction and the present worth of repayments made by the irrigation water users - usually by their districts. The actual subsidy is expressed as a percentage, calculated by dividing the portion of the real value of construction costs not repaid by irrigators by the real value of total construction costs incurred by the Bureau. I have used an interest rate of 4% based on a conservative average of the long-term federal borrowing rates between 1905 and present. I have used this rate for present worth calculations as applied over the entire repayment period. I have used 2005 as the base year for discounting to present worth.

5.

The calculations in this report yield estimates of the construction cost subsidies for different Klamath Project districts that range from 1.92% to 48.54%. See attached tables. I have calculated the subsidies based on the Bureau's records of its Klamath Project water contracts and the repayment amounts and repayment periods stated 3

Case 1:01-cv-00591-FMA

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Case 1:01-cv-00591-FMA

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SUMMARY OF SUBSIDY BY DISTRICT
Interest rate: 4.00% Note: Only those districts included in the litigation are reported here. I did not have data for a contract with Van Brimmer Ditch Company regarding repayment of construction costs. Subsidy by district (%) Contract-bycontract

No. District

PW costs

PW payments

2 4 5

Colonial Realty Company Enterprise Irrigation District Enterprise Irrigation District

48.54%

48.54% 22.91% 36.59%

$605,795.84 $1,337,478.04 $565,595.12 $1,903,073.17 $5,357,831.36

$311,749.88 $1,031,028.20 $358,617.71 $1,389,645.91 $2,757,204.96 $2,553,066.70 $625,511.58 $148,086.46 $473,686.92 $3,800,351.67 $4,459,124.39 $548,623.78 $5,007,748.18 $2,277,145.97 $1,118,615.02 $3,395,761.00 $19,693.71 $45,408.35 $950.00 $46,358.35

26.98% 16 17 18 19 21 Klamath Basin Improvement District Klamath Drainage District Klamath Drainage District Klamath Drainage District Klamath Drainage District 21.61% 25 32 Klamath Irrigation District Klamath Irrigation District 27.45% 49 50 Main Drainage District Main Drainage District 41.86% 53 54 55 Midland District Improvement Company Pine Grove Irrigation District Pine Grove Irrigation District 1.88% 29.33% 1.92% 0.00% 37.91% 48.54% 29.33% 7.40% 48.54% 22.91% 15.65% 35.01% 16.45%

$3,311,908.10 $741,537.63 $227,867.92 $566,926.73 $4,848,240.38 $6,309,811.11 $592,479.70 $6,902,290.81 $3,667,240.65 $2,173,705.16 $5,840,945.81 $27,867.27 $46,298.71 $950.00 $47,248.71

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60 61 62 63 64 65 66

Poe Valley Irrigation District Shasta View Irrigation District Shasta View Irrigation District Shasta View Irrigation District Shasta View Irrigation District Shasta View Irrigation District Shasta View Irrigation District

5.62% 26.07% 48.54% 35.01% 40.05% 33.93% 43.68% 42.29%

$39,068.95 $4,791,473.92 $157,529,691.87 $124,189,933.35 $1,268,998.14 $789,879.57 $4,740,038.64 $293,310,015.49 $300,919.10 $334,443.72 $635,362.82 $24,218,076.92

$36,872.21 $3,542,100.32 $81,066,688.85 $80,708,370.79 $760,710.01 $521,874.80 $2,669,428.83 $169,269,173.61 $264,524.87 $174,664.21 $439,189.08 $12,462,915.93

67 68

Sunnyside Irrigation District Sunnyside Irrigation District 30.88%

12.09% 47.77%

70

Tulelake Irrigation District

48.54%

PROJECT-WIDE (FOR DISTRICTS IN LITIGATION)

41.83%

$657,222,994.70

$382,284,892.28

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 2 Colonial Realty Company 1 1 40

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Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937

1 2

4.00% 4.00%

$1,011.50 $1,011.50

$1,011.50 $2,063.46

$40,460.00

Case 1:01-cv-00591-FMA
1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%

Document 267-2
$1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50 $1,011.50

Filed 02/27/2006
$3,157.50 $4,295.30 $5,478.61 $6,709.25 $7,989.12 $9,320.19 $10,704.50 $12,144.18 $13,641.44 $15,198.60 $16,818.05 $18,502.27 $20,253.86 $22,075.51 $23,970.03 $25,940.34 $27,989.45 $30,120.53 $32,336.85 $34,641.82 $37,038.99 $39,532.05 $42,124.84 $44,821.33 $47,625.68 $50,542.21 $53,575.40 $56,729.91 $60,010.61 $63,422.54 $66,970.94 $70,661.27 $74,499.23 $78,490.69 $82,641.82 $86,959.00 $91,448.85 $96,118.31 $99,963.04 $103,961.56 $108,120.03 $112,444.83 $116,942.62

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Case 1:01-cv-00591-FMA
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%

Document 267-2

Filed 02/27/2006
$121,620.32 $126,485.14 $131,544.54 $136,806.32 $142,278.58 $147,969.72 $153,888.51 $160,044.05 $166,445.81 $173,103.64 $180,027.79 $187,228.90 $194,718.06 $202,506.78 $210,607.05 $219,031.33 $227,792.59 $236,904.29 $246,380.46 $256,235.68 $266,485.11 $277,144.51 $288,230.29 $299,759.50 $311,749.88

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$40,460.00

$311,749.88

Case 1:01-cv-00591-FMA

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Cost PW Cost plus interest (i.e., with compounding)

$40,460.00 $42,078.40

Case 1:01-cv-00591-FMA
$43,761.54 $45,512.00 $47,332.48 $49,225.78 $51,194.81 $53,242.60 $55,372.30 $57,587.20 $59,890.68 $62,286.31 $64,777.76 $67,368.87 $70,063.63 $72,866.17 $75,780.82 $78,812.05 $81,964.54 $85,243.12 $88,652.84 $92,198.96 $95,886.91 $99,722.39 $103,711.29 $107,859.74 $112,174.13 $116,661.09 $121,327.54 $126,180.64 $131,227.86 $136,476.98 $141,936.06 $147,613.50 $153,518.04 $159,658.76 $166,045.11 $172,686.92 $179,594.39 $186,778.17 $194,249.29 $202,019.27 $210,100.04 $218,504.04 $227,244.20

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Case 1:01-cv-00591-FMA
$236,333.97 $245,787.33 $255,618.82 $265,843.57 $276,477.32 $287,536.41 $299,037.86 $310,999.38 $323,439.35 $336,376.93 $349,832.01 $363,825.29 $378,378.30 $393,513.43 $409,253.97 $425,624.12 $442,649.09 $460,355.05 $478,769.26 $497,920.03 $517,836.83 $538,550.30 $560,092.31 $582,496.00 $605,795.84 $605,795.84 $294,045.96 51.46% 48.54%

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Case 1:01-cv-00591-FMA
Contract No. 4 (District name) Enterprise Irrigation District Include (0 or 1) 1 DONE (0 or 1) 0 15 Total contract year

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Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,179.52 $6,486.22 $9,925.19 $13,501.72 $17,221.31 $21,089.68 $25,112.79 $29,296.82 $33,648.21 $38,173.66 $42,880.12 $47,774.85 $52,865.36 $58,159.50 $63,665.40 $66,212.01 $68,860.49 $71,614.91 $74,479.51 Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52 $3,179.52

$47,692.80

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $47,692.80 $49,600.51 $51,584.53 $53,647.91 $55,793.83 $58,025.58 $60,346.61 $62,760.47 $65,270.89 $67,881.73 $70,596.99 $73,420.87 $76,357.71 $79,412.02 $82,588.50 $85,892.04 $89,327.72 $92,900.83 $96,616.86

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

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$100,481.54 $104,500.80 $108,680.83 $113,028.06 $117,549.19 $122,251.15 $127,141.20 $132,226.85 $137,515.92 $143,016.56 $148,737.22 $154,686.71 $160,874.18 $167,309.14 $174,001.51 $180,961.57 $188,200.03 $195,728.03 $203,557.16 $211,699.44 $220,167.42 $228,974.12 $238,133.08 $247,658.40 $257,564.74 $267,867.33 $278,582.02 $289,725.30 $301,314.32 $313,366.89 $325,901.56 $338,937.63 $352,495.13 $366,594.94 $381,258.74 $396,509.08 $412,369.45 $428,864.23 $446,018.80 $463,859.55 $482,413.93 $501,710.49 $521,778.91

$77,458.69 $80,557.04 $83,779.32 $87,130.49 $90,615.71 $94,240.34 $98,009.95 $101,930.35 $106,007.57 $110,247.87 $114,657.78 $119,244.10 $124,013.86 $128,974.41 $134,133.39 $139,498.73 $145,078.67 $150,881.82 $156,917.09 $163,193.78 $169,721.53 $176,510.39 $183,570.81 $190,913.64 $198,550.18 $206,492.19 $214,751.88 $223,341.95 $232,275.63 $241,566.66 $251,229.32 $261,278.50 $271,729.64 $282,598.82 $293,902.78 $305,658.89 $317,885.24 $330,600.65 $343,824.68 $357,577.66 $371,880.77 $386,756.00 $402,226.24

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

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$542,650.06 $564,356.06 $586,930.31 $610,407.52 $634,823.82 $660,216.77 $686,625.44 $714,090.46 $742,654.08 $772,360.24 $803,254.65 $835,384.84 $868,800.23 $903,552.24 $939,694.33 $977,282.10 $1,016,373.39 $1,057,028.32 $1,099,309.46 $1,143,281.84 $1,189,013.11 $1,236,573.63 $1,286,036.58 $1,337,478.04 $1,337,478.04 $306,449.84 77.09% 22.91%

$418,315.29 $435,047.90 $452,449.82 $470,547.81 $489,369.72 $508,944.51 $529,302.29 $550,474.39 $572,493.36 $595,393.10 $619,208.82 $643,977.17 $669,736.26 $696,525.71 $724,386.74 $753,362.21 $783,496.70 $814,836.56 $847,430.03 $881,327.23 $916,580.32 $953,243.53 $991,373.27 $1,031,028.20 $47,692.80 $1,031,028.20

Case 1:01-cv-00591-FMA
Contract No. 4 (District name) Enterprise Irrigation District Include (0 or 1) 1 DONE (0 or 1) 0 15 Total contract year

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Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4

0.04 0.04 0.04 0.04 0.04

$1,370.65 $1,370.65 $1,370.65 $1,370.65

$1,370.65 $2,796.12 $4,278.62 $5,820.41

$36,322.18

$0.00 $36,322.18 $37,775.07 $39,286.07 $40,857.51

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $1,370.65 $685.32

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$42,491.81 $44,191.49 $45,959.15 $47,797.51 $49,709.41 $51,697.79 $53,765.70 $55,916.33 $58,152.98 $60,479.10 $62,898.26 $65,414.19 $68,030.76 $70,751.99 $73,582.07 $76,525.36 $79,586.37 $82,769.82 $86,080.62 $89,523.84 $93,104.80 $96,828.99 $100,702.15 $104,730.23 $108,919.44 $113,276.22 $117,807.27 $122,519.56 $127,420.34 $132,517.15 $137,817.84 $143,330.55 $149,063.78 $155,026.33 $161,227.38 $167,676.48 $174,383.54 $181,358.88 $188,613.23 $196,157.76 $204,004.07 $212,164.23 $220,650.80

$7,423.87 $9,091.48 $10,825.78 $12,629.46 $14,505.29 $16,456.15 $18,485.04 $20,595.09 $22,789.55 $25,071.78 $27,445.30 $29,913.76 $32,480.96 $35,150.84 $37,927.52 $40,815.27 $43,818.53 $46,941.92 $50,190.25 $53,568.50 $57,081.89 $60,735.82 $63,850.57 $66,404.60 $69,060.78 $71,823.21 $74,696.14 $77,683.99 $80,791.35 $84,023.00 $87,383.92 $90,879.28 $94,514.45 $98,295.03 $102,226.83 $106,315.90 $110,568.54 $114,991.28 $119,590.93 $124,374.57 $129,349.55 $134,523.53 $139,904.47

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

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$229,476.84 $238,655.91 $248,202.15 $258,130.23 $268,455.44 $279,193.66 $290,361.40 $301,975.86 $314,054.90 $326,617.09 $339,681.78 $353,269.05 $367,399.81 $382,095.80 $397,379.63 $413,274.82 $429,805.81 $446,998.04 $464,877.96 $483,473.08 $502,812.01 $522,924.49 $543,841.47 $565,595.12 $565,595.12 $206,977.41 63.41% 36.59%

$145,500.65 $151,320.68 $157,373.50 $163,668.44 $170,215.18 $177,023.79 $184,104.74 $191,468.93 $199,127.69 $207,092.79 $215,376.51 $223,991.57 $232,951.23 $242,269.28 $251,960.05 $262,038.45 $272,519.99 $283,420.79 $294,757.62 $306,547.92 $318,809.84 $331,562.24 $344,824.72 $358,617.71 $36,322.18 $358,617.71

Case 1:01-cv-00591-FMA
Contract No. 16 (District name) Klamath Basin Improvement District Include (0 or 1) 1 DONE (0 or 1) 0 $992,100.00 Total contract years 40

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Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

*

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50

$24,802.50 $50,597.10 $77,423.48 $105,322.92 $134,338.34 $164,514.37 $195,897.45 $228,535.85 $262,479.78 $297,781.47 $334,495.23 $372,677.54 $412,387.14 $453,685.13 $496,635.03 $541,302.93 $587,757.55 $636,070.35 $686,315.67 $738,570.79

$992,100.00

$992,100.00 $1,031,784.00 $1,073,055.36 $1,115,977.57 $1,160,616.68 $1,207,041.34 $1,255,323.00 $1,305,535.92 $1,357,757.35 $1,412,067.65 $1,468,550.36 $1,527,292.37 $1,588,384.06 $1,651,919.43 $1,717,996.20 $1,786,716.05 $1,858,184.69 $1,932,512.08 $2,009,812.56 $2,090,205.07

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

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Page 23 of 89
$2,173,813.27 $2,260,765.80 $2,351,196.43 $2,445,244.29 $2,543,054.06 $2,644,776.22 $2,750,567.27 $2,860,589.96 $2,975,013.56 $3,094,014.11 $3,217,774.67 $3,346,485.66 $3,480,345.08 $3,619,558.89 $3,764,341.24 $3,914,914.89 $4,071,511.49 $4,234,371.95 $4,403,746.82 $4,579,896.70 $4,763,092.56 $4,953,616.27 $5,151,760.92 $5,357,831.36 $5,357,831.36 $2,600,626.40 51.46% 48.54%

$24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50 $24,802.50

$792,916.13 $849,435.27 $908,215.18 $969,346.29 $1,032,922.64 $1,099,042.05 $1,167,806.23 $1,239,320.98 $1,313,696.32 $1,391,046.67 $1,471,491.04 $1,555,153.18 $1,642,161.80 $1,732,650.78 $1,826,759.31 $1,924,632.18 $2,026,419.97 $2,132,279.27 $2,242,372.94 $2,356,870.35 $2,451,145.17 $2,549,190.97 $2,651,158.61 $2,757,204.96 $2,757,204.96

$992,100.00

Case 1:01-cv-00591-FMA
Contract No. 17 (District nameKlamath Drainage District Include (0 or 1 1 1 DONE (0 or 1) Total contract 15

Document 267-2

Filed 02/27/2006

Page 24 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6,999.28 $14,278.52 $21,848.94 $29,722.18 $37,910.34 $46,426.03 $55,282.35 $64,492.92 $74,071.91 $84,034.07 $94,394.70 $105,169.77 $116,375.84 $128,030.15 $140,150.63 $145,756.65 $151,586.92 $157,650.40 $163,956.41 $170,514.67 $177,335.26 $184,428.67 Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28 $6,999.28

$104,989.15

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $104,989.15 $109,188.72 $113,556.26 $118,098.52 $122,822.46 $127,735.35 $132,844.77 $138,158.56 $143,684.90 $149,432.30 $155,409.59 $161,625.97 $168,091.01 $174,814.65 $181,807.24 $189,079.53 $196,642.71 $204,508.42 $212,688.75 $221,196.30 $230,044.16 $239,245.92

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006

Page 25 of 89
$248,815.76 $258,768.39 $269,119.13 $279,883.89 $291,079.25 $302,722.42 $314,831.31 $327,424.57 $340,521.55 $354,142.41 $368,308.11 $383,040.43 $398,362.05 $414,296.53 $430,868.39 $448,103.13 $466,027.25 $484,668.34 $504,055.07 $524,217.28 $545,185.97 $566,993.41 $589,673.14 $613,260.07 $637,790.47 $663,302.09 $689,834.18 $717,427.54 $746,124.64 $775,969.63 $807,008.41 $839,288.75 $872,860.30 $907,774.71 $944,085.70 $981,849.13 $1,021,123.10 $1,061,968.02 $1,104,446.74 $1,148,624.61 $1,194,569.59 $1,242,352.38 $1,292,046.47

$191,805.81 $199,478.05 $207,457.17 $215,755.46 $224,385.67 $233,361.10 $242,695.54 $252,403.37 $262,499.50 $272,999.48 $283,919.46 $295,276.24 $307,087.29 $319,370.78 $332,145.61 $345,431.44 $359,248.69 $373,618.64 $388,563.39 $404,105.92 $420,270.16 $437,080.96 $454,564.20 $472,746.77 $491,656.64 $511,322.91 $531,775.82 $553,046.86 $575,168.73 $598,175.48 $622,102.50 $646,986.60 $672,866.06 $699,780.71 $727,771.94 $756,882.81 $787,158.13 $818,644.45 $851,390.23 $885,445.84 $920,863.67 $957,698.22 $996,006.15

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006

Page 26 of 89
$1,343,728.33 $1,397,477.46 $1,453,376.56 $1,511,511.63 $1,571,972.09 $1,634,850.97 $1,700,245.01 $1,768,254.81 $1,838,985.01 $1,912,544.41 $1,989,046.18 $2,068,608.03 $2,151,352.35 $2,237,406.45 $2,326,902.70 $2,419,978.81 $2,516,777.96 $2,617,449.08 $2,722,147.05 $2,831,032.93 $2,944,274.25 $3,062,045.22 $3,184,527.02 $3,311,908.10 $3,311,908.10 $758,841.40 77.09% 22.91%

$1,035,846.39 $1,077,280.25 $1,120,371.46 $1,165,186.32 $1,211,793.77 $1,260,265.52 $1,310,676.14 $1,363,103.19 $1,417,627.31 $1,474,332.41 $1,533,305.70 $1,594,637.93 $1,658,423.45 $1,724,760.39 $1,793,750.80 $1,865,500.83 $1,940,120.87 $2,017,725.70 $2,098,434.73 $2,182,372.12 $2,269,667.00 $2,360,453.68 $2,454,871.83 $2,553,066.70 $104,989.15 $2,553,066.70

Case 1:01-cv-00591-FMA
Contract No. 18 (District nam Klamath Drainage District 1 Include (0 or 1 DONE (0 or 1 0 Total contract 10

Document 267-2

Filed 02/27/2006

Page 27 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,750.00 $5,610.00 $8,584.40 $11,677.78 $14,894.89 $18,240.68 $21,720.31 $25,339.12 $29,102.69 $33,016.79 $34,337.47 $35,710.97 $37,139.40 $38,624.98 $40,169.98 $41,776.78 $43,447.85 $45,185.76 Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$2,750.00 $2,750.00 $2,750.00 $2,750.00 $2,750.00 $2,750.00 $2,750.00 $2,750.00 $2,750.00 $2,750.00

$27,500.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27,500.00 $28,600.00 $29,744.00 $30,933.76 $32,171.11 $33,457.95 $34,796.27 $36,188.12 $37,635.65 $39,141.07 $40,706.72 $42,334.99 $44,028.39 $45,789.52 $47,621.10 $49,525.95 $51,506.98 $53,567.26

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$46,993.19 $48,872.92 $50,827.84 $52,860.95 $54,975.39 $57,174.41 $59,461.38 $61,839.84 $64,313.43 $66,885.97 $69,561.41 $72,343.86 $75,237.62 $78,247.12 $81,377.01 $84,632.09 $88,017.37 $91,538.07 $95,199.59 $99,007.57 $102,967.87 $107,086.59 $111,370.05 $115,824.86 $120,457.85 $125,276.16 $130,287.21 $135,498.70 $140,918.65 $146,555.39 $152,417.61 $158,514.31 $164,854.88 $171,449.08 $178,307.04 $185,439.32 $192,856.90 $200,571.17 $208,594.02 $216,937.78 $225,615.29 $234,639.90 $244,025.50

Filed 02/27/2006

Page 28 of 89
$55,709.95 $57,938.35 $60,255.89 $62,666.12 $65,172.77 $67,779.68 $70,490.86 $73,310.50 $76,242.92 $79,292.64 $82,464.34 $85,762.91 $89,193.43 $92,761.17 $96,471.62 $100,330.48 $104,343.70 $108,517.45 $112,858.15 $117,372.47 $122,067.37 $126,950.06 $132,028.07 $137,309.19 $142,801.56 $148,513.62 $154,454.16 $160,632.33 $167,057.62 $173,739.93 $180,689.53 $187,917.11 $195,433.79 $203,251.14 $211,381.19 $219,836.44 $228,629.89 $237,775.09 $247,286.09 $257,177.54 $267,464.64 $278,163.22 $289,289.75

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$253,786.52 $263,937.98 $274,495.50 $285,475.32 $296,894.33 $308,770.11 $321,120.91 $333,965.75 $347,324.38 $361,217.35 $375,666.05 $390,692.69 $406,320.40 $422,573.21 $439,476.14 $457,055.19 $475,337.39 $494,350.89 $514,124.92 $534,689.92 $556,077.52 $578,320.62 $601,453.44 $625,511.58

Filed 02/27/2006

Page 29 of 89
$300,861.34 $312,895.80 $325,411.63 $338,428.09 $351,965.22 $366,043.83 $380,685.58 $395,913.00 $411,749.52 $428,219.50 $445,348.28 $463,162.22 $481,688.70 $500,956.25 $520,994.50 $541,834.28 $563,507.65 $586,047.96 $609,489.88 $633,869.47 $659,224.25 $685,593.22 $713,016.95 $741,537.63 $741,537.63 $116,026.05 84.35% 15.65%

$27,500.00

$625,511.58

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 19 Klamath Drainage District 1 0 25

Document 267-2

Filed 02/27/2006

Page 30 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding

Cost Cost = sum of all payments (no compounding) PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60

$462.60 $943.71 $1,444.06 $1,964.43 $2,505.61 $3,068.44 $3,653.78 $4,262.54 $4,895.64 $5,554.07

$11,565.10

$11,565.10 $12,027.70 $12,508.81 $13,009.16 $13,529.53 $14,070.71 $14,633.54 $15,218.88 $15,827.64 $16,460.74

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $462.60 $6,238.84 $6,951.00 $7,691.64 $8,461.91 $9,262.99 $10,096.12 $10,962.56 $11,863.67 $12,800.82 $13,775.46 $14,789.08 $15,843.25 $16,939.58 $18,079.77 $19,265.56 $20,036.19 $20,837.63 $21,671.14 $22,537.98 $23,439.50 $24,377.08 $25,352.17 $26,366.25 $27,420.90 $28,517.74 $29,658.45 $30,844.79 $32,078.58 $33,361.72 $34,696.19 $36,084.04 $37,527.40 $39,028.50 $40,589.64 $42,213.22 $43,901.75 $45,657.82 $47,484.13 $49,383.50 $51,358.84 $53,413.19 $55,549.72 $57,771.71

Filed 02/27/2006

Page 31 of 89
$17,119.17 $17,803.94 $18,516.10 $19,256.74 $20,027.01 $20,828.09 $21,661.22 $22,527.66 $23,428.77 $24,365.92 $25,340.56 $26,354.18 $27,408.35 $28,504.68 $29,644.87 $30,830.66 $32,063.89 $33,346.45 $34,680.30 $36,067.52 $37,510.22 $39,010.63 $40,571.05 $42,193.89 $43,881.65 $45,636.91 $47,462.39 $49,360.89 $51,335.32 $53,388.73 $55,524.28 $57,745.26 $60,055.07 $62,457.27 $64,955.56 $67,553.78 $70,255.93 $73,066.17 $75,988.82 $79,028.37 $82,189.50 $85,477.08 $88,896.17

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$60,082.58 $62,485.88 $64,985.32 $67,584.73 $70,288.12 $73,099.64 $76,023.63 $79,064.57 $82,227.16 $85,516.24 $88,936.89 $92,494.37 $96,194.14 $100,041.91 $104,043.59 $108,205.33 $112,533.54 $117,034.88 $121,716.28 $126,584.93 $131,648.33 $136,914.26 $142,390.83 $148,086.46

Filed 02/27/2006

Page 32 of 89
$92,452.01 $96,150.09 $99,996.10 $103,995.94 $108,155.78 $112,482.01 $116,981.29 $121,660.54 $126,526.96 $131,588.04 $136,851.56 $142,325.63 $148,018.65 $153,939.40 $160,096.97 $166,500.85 $173,160.89 $180,087.32 $187,290.82 $194,782.45 $202,573.75 $210,676.70 $219,103.76 $227,867.92 $227,867.92 $79,781.45 64.99% 35.01%

$11,565.10

$148,086.46

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 21 Klamath Drainage District 1 0 10.5

Document 267-2

Filed 02/27/2006

Page 33 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$2,740.34 $2,740.34 $2,740.34 $2,740.34 $2,740.34 $2,740.34 $2,740.34 $2,740.34 $2,740.34 $2,740.34

$2,740.34 $5,590.29 $8,554.23 $11,636.74 $14,842.54 $18,176.58 $21,643.98 $25,250.08 $29,000.42 $32,900.77

$28,773.53

$28,773.53 $29,924.47 $31,121.45 $32,366.31 $33,660.96 $35,007.40 $36,407.69 $37,864.00 $39,378.56 $40,953.71

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$1,370.17

Filed 02/27/2006
$35,586.97 $37,010.45 $38,490.87 $40,030.50 $41,631.72 $43,296.99 $45,028.87 $46,830.02 $48,703.22 $50,651.35 $52,677.41 $54,784.50 $56,975.88 $59,254.92 $61,625.12 $64,090.12 $66,653.73 $69,319.87 $72,092.67 $74,976.38 $77,975.43 $81,094.45 $84,338.23 $87,711.76 $91,220.23 $94,869.03 $98,663.80 $102,610.35 $106,714.76 $110,983.35 $115,422.69 $120,039.59 $124,841.18 $129,834.82 $135,028.22 $140,429.35 $146,046.52 $151,888.38 $157,963.92 $164,282.47 $170,853.77 $177,687.92 $184,795.44

Page 34 of 89
$42,591.85 $44,295.53 $46,067.35 $47,910.04 $49,826.44 $51,819.50 $53,892.28 $56,047.97 $58,289.89 $60,621.49 $63,046.35 $65,568.20 $68,190.93 $70,918.57 $73,755.31 $76,705.52 $79,773.74 $82,964.69 $86,283.28 $89,734.61 $93,324.00 $97,056.96 $100,939.23 $104,976.80 $109,175.88 $113,542.91 $118,084.63 $122,808.01 $127,720.33 $132,829.15 $138,142.31 $143,668.00 $149,414.72 $155,391.31 $161,606.97 $168,071.24 $174,794.09 $181,785.86 $189,057.29 $196,619.58 $204,484.37 $212,663.74 $221,170.29

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006
$192,187.26 $199,874.75 $207,869.74 $216,184.53 $224,831.91 $233,825.18 $243,178.19 $252,905.32 $263,021.53 $273,542.39 $284,484.09 $295,863.45 $307,697.99 $320,005.91 $332,806.15 $346,118.39 $359,963.13 $374,361.65 $389,336.12 $404,909.56 $421,105.95 $437,950.18 $455,468.19 $473,686.92

Page 35 of 89
$230,017.10 $239,217.79 $248,786.50 $258,737.96 $269,087.48 $279,850.98 $291,045.01 $302,686.81 $314,794.29 $327,386.06 $340,481.50 $354,100.76 $368,264.79 $382,995.38 $398,315.20 $414,247.81 $430,817.72 $448,050.43 $465,972.44 $484,611.34 $503,995.80 $524,155.63 $545,121.85 $566,926.73 $566,926.73 $93,239.81 83.55% 16.45%

$28,773.53

$473,686.92

Case 1:01-cv-00591-FMA
Contract No. 25 Klamath Irrigation District (District name 1 Include (0 or 1 0 DONE (0 or 1) Total contract 20

Document 267-2

Filed 02/27/2006

Page 36 of 89
*

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,250.00 $22,950.00 $35,118.00 $47,772.72 $60,933.63 $74,620.97 $88,855.81 $103,660.05 $119,056.45 $135,068.71 $151,721.45 $169,040.31 $187,051.92 $205,784.00 $225,265.36 $245,525.98 $266,597.01 $288,510.89 $311,301.33 Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00 $11,250.00

$225,000.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $225,000.00 $234,000.00 $243,360.00 $253,094.40 $263,218.18 $273,746.90 $284,696.78 $296,084.65 $307,928.04 $320,245.16 $333,054.96 $346,377.16 $360,232.25 $374,641.54 $389,627.20 $405,212.29 $421,420.78 $438,277.61 $455,808.72

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 20 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006

Page 37 of 89
$474,041.06 $493,002.71 $512,722.82 $533,231.73 $554,561.00 $576,743.44 $599,813.17 $623,805.70 $648,757.93 $674,708.25 $701,696.58 $729,764.44 $758,955.02 $789,313.22 $820,885.75 $853,721.18 $887,870.02 $923,384.82 $960,320.22 $998,733.03 $1,038,682.35 $1,080,229.64 $1,123,438.83 $1,168,376.38 $1,215,111.44 $1,263,715.89 $1,314,264.53 $1,366,835.11 $1,421,508.51 $1,478,368.85 $1,537,503.61 $1,599,003.75 $1,662,963.90 $1,729,482.46 $1,798,661.76 $1,870,608.23 $1,945,432.56 $2,023,249.86 $2,104,179.85 $2,188,347.05 $2,275,880.93 $2,366,916.17 $2,461,592.81

$11,250.00

$335,003.38 $348,403.52 $362,339.66 $376,833.25 $391,906.58 $407,582.84 $423,886.15 $440,841.60 $458,475.26 $476,814.27 $495,886.84 $515,722.32 $536,351.21 $557,805.26 $580,117.47 $603,322.17 $627,455.06 $652,553.26 $678,655.39 $705,801.60 $734,033.67 $763,395.01 $793,930.81 $825,688.05 $858,715.57 $893,064.19 $928,786.76 $965,938.23 $1,004,575.76 $1,044,758.79 $1,086,549.14 $1,130,011.11 $1,175,211.55 $1,222,220.01 $1,271,108.81 $1,321,953.17 $1,374,831.29 $1,429,824.54 $1,487,017.53 $1,546,498.23 $1,608,358.16 $1,672,692.48 $1,739,600.18

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006

Page 38 of 89
$2,560,056.53 $2,662,458.79 $2,768,957.14 $2,879,715.42 $2,994,904.04 $3,114,700.20 $3,239,288.21 $3,368,859.74 $3,503,614.13 $3,643,758.69 $3,789,509.04 $3,941,089.40 $4,098,732.98 $4,262,682.30 $4,433,189.59 $4,610,517.17 $4,794,937.86 $4,986,735.38 $5,186,204.79 $5,393,652.98 $5,609,399.10 $5,833,775.07 $6,067,126.07 $6,309,811.11 $6,309,811.11 $1,850,686.72 70.67% 29.33%

$1,809,184.19 $1,881,551.56 $1,956,813.62 $2,035,086.16 $2,116,489.61 $2,201,149.20 $2,289,195.16 $2,380,762.97 $2,475,993.49 $2,575,033.23 $2,678,034.56 $2,785,155.94 $2,896,562.18 $3,012,424.66 $3,132,921.65 $3,258,238.52 $3,388,568.06 $3,524,110.78 $3,665,075.21 $3,811,678.22 $3,964,145.35 $4,122,711.16 $4,287,619.61 $4,459,124.39 $225,000.00 $4,459,124.39

Case 1:01-cv-00591-FMA
Contract No. 5 Klamath Irrigation District (District name 1 Include (0 or 1 0 DONE (0 or 1) Total contract 5

Document 267-2

Filed 02/27/2006

Page 39 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981

Document 267-2

Filed 02/27/2006

Page 40 of 89

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 1 2 3 4 5 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006

Page 41 of 89
$250,000.00 $250,000.00 $260,000.00 $270,400.00 $281,216.00 $292,464.64 $304,163.23 $316,329.75 $328,982.94 $342,142.26 $355,827.95 $370,061.07 $384,863.51 $400,258.05 $416,268.38 $432,919.11 $450,235.88 $468,245.31 $486,975.12 $506,454.13 $526,712.29 $547,780.79 $569,692.02 $592,479.70 $592,479.70 $43,855.91 92.60% 7.40%

$50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00

$50,000.00 $102,000.00 $156,080.00 $212,323.20 $270,816.13 $281,648.77 $292,914.72 $304,631.31 $316,816.57 $329,489.23 $342,668.80 $356,375.55 $370,630.57 $385,455.79 $400,874.03 $416,908.99 $433,585.35 $450,928.76 $468,965.91 $487,724.55 $507,233.53 $527,522.87 $548,623.78 $548,623.78

$250,000.00

Case 1:01-cv-00591-FMA
Contract No. 49 (District namMain Drainage District Include (0 or 1 DONE (0 or 1 0 16 Total contract

Document 267-2

Filed 02/27/2006

Page 42 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

$136,000.00 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 $6,800.00 $6,800.00 $6,800.00 $6,800.00 $6,800.00 $6,800.00 $13,600.00 $13,600.00 $13,600.00 $13,600.00 $13,600.00 $13,600.00 $13,600.00 $6,800.00 $7,072.00 $7,354.88 $14,449.08 $21,827.04 $29,500.12 $44,280.12 $59,651.33 $75,637.38 $92,262.88 $109,553.39 $127,535.53 $146,236.95 $152,086.43 $158,169.89 $164,496.68 $171,076.55

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $136,000.00 $141,440.00 $147,097.60 $152,981.50 $159,100.76 $165,464.79 $172,083.39 $178,966.72 $186,125.39 $193,570.41 $201,313.22 $209,365.75 $217,740.38 $226,450.00 $235,508.00 $244,928.32 $254,725.45 $264,914.47 $275,511.05

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$177,919.61 $185,036.39 $192,437.85 $200,135.36 $208,140.78 $216,466.41 $225,125.07 $234,130.07 $243,495.27 $253,235.08 $263,364.49 $273,899.06 $284,855.03 $296,249.23 $308,099.20 $320,423.17 $333,240.09 $346,569.70 $360,432.48 $374,849.78 $389,843.77 $405,437.53 $421,655.03 $438,521.23 $456,062.08 $474,304.56 $493,276.74 $513,007.81 $533,528.12 $554,869.25 $577,064.02 $600,146.58 $624,152.44 $649,118.54 $675,083.28 $702,086.61 $730,170.08 $759,376.88 $789,751.96 $821,342.03 $854,195.72 $888,363.54 $923,898.09

Filed 02/27/2006

Page 43 of 89
$286,531.49 $297,992.75 $309,912.46 $322,308.96 $335,201.31 $348,609.37 $362,553.74 $377,055.89 $392,138.13 $407,823.65 $424,136.60 $441,102.06 $458,746.14 $477,095.99 $496,179.83 $516,027.02 $536,668.10 $558,134.83 $580,460.22 $603,678.63 $627,825.77 $652,938.81 $679,056.36 $706,218.61 $734,467.36 $763,846.05 $794,399.89 $826,175.89 $859,222.92 $893,591.84 $929,335.51 $966,508.94 $1,005,169.29 $1,045,376.06 $1,087,191.11 $1,130,678.75 $1,175,905.90 $1,222,942.14 $1,271,859.82 $1,322,734.22 $1,375,643.58 $1,430,669.33 $1,487,896.10

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 $136,000.00

Document 267-2
$960,854.01 $999,288.17 $1,039,259.70 $1,080,830.09 $1,124,063.29 $1,169,025.82 $1,215,786.85 $1,264,418.33 $1,314,995.06 $1,367,594.86 $1,422,298.66 $1,479,190.60 $1,538,358.23 $1,599,892.56 $1,663,888.26 $1,730,443.79 $1,799,661.54 $1,871,648.00 $1,946,513.92 $2,024,374.48 $2,105,349.46 $2,189,563.44 $2,277,145.97 $2,277,145.97 $2,277,145.97

Filed 02/27/2006

Page 44 of 89
$1,547,411.94 $1,609,308.42 $1,673,680.76 $1,740,627.99 $1,810,253.11 $1,882,663.23 $1,957,969.76 $2,036,288.55 $2,117,740.10 $2,202,449.70 $2,290,547.69 $2,382,169.59 $2,477,456.38 $2,576,554.63 $2,679,616.82 $2,786,801.49 $2,898,273.55 $3,014,204.49 $3,134,772.67 $3,260,163.58 $3,390,570.12 $3,526,192.93 $3,667,240.65 $3,667,240.65 $3,667,240.65 $1,390,094.67 62.09% 37.91%

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 50 Main Drainage District 1 0 16

Document 267-2

Filed 02/27/2006

Page 45 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10 11 12

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00

$2,550.00 $5,202.00 $7,960.08 $10,828.48 $13,811.62 $16,914.09 $20,140.65 $23,496.28 $26,986.13 $30,615.57 $34,390.20 $38,315.80

$102,000.00

$102,000.00 $106,080.00 $110,323.20 $114,736.13 $119,325.57 $124,098.60 $129,062.54 $134,225.04 $139,594.04 $145,177.80 $150,984.92 $157,024.31

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00 $2,550.00

Filed 02/27/2006
$42,398.44 $46,644.37 $51,060.15 $55,652.55 $60,428.66 $65,395.80 $70,561.63 $75,934.10 $81,521.46 $87,332.32 $93,375.62 $99,660.64 $106,197.07 $112,994.95 $120,064.75 $127,417.34 $135,064.03 $143,016.59 $151,287.25 $159,888.75 $168,834.29 $178,137.67 $187,813.17 $197,875.70 $208,340.73 $219,224.36 $230,543.33 $242,315.07 $252,007.67 $262,087.97 $272,571.49 $283,474.35 $294,813.33 $306,605.86 $318,870.09 $331,624.90 $344,889.89 $358,685.49 $373,032.91 $387,954.23 $403,472.40 $419,611.29 $436,395.74

Page 46 of 89
$163,305.29 $169,837.50 $176,631.00 $183,696.24 $191,044.09 $198,685.85 $206,633.28 $214,898.62 $223,494.56 $232,434.34 $241,731.72 $251,400.99 $261,457.02 $271,915.31 $282,791.92 $294,103.59 $305,867.74 $318,102.45 $330,826.55 $344,059.61 $357,821.99 $372,134.87 $387,020.27 $402,501.08 $418,601.12 $435,345.17 $452,758.97 $470,869.33 $489,704.10 $509,292.27 $529,663.96 $550,850.52 $572,884.54 $595,799.92 $619,631.92 $644,417.19 $670,193.88 $697,001.64 $724,881.70 $753,876.97 $784,032.05 $815,393.33 $848,009.06

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006
$453,851.57 $472,005.64 $490,885.86 $510,521.30 $530,942.15 $552,179.83 $574,267.03 $597,237.71 $621,127.22 $645,972.30 $671,811.20 $698,683.64 $726,630.99 $755,696.23 $785,924.08 $817,361.04 $850,055.48 $884,057.70 $919,420.01 $956,196.81 $994,444.68 $1,034,222.47 $1,075,591.37 $1,118,615.02

Page 47 of 89
$881,929.43 $917,206.60 $953,894.87 $992,050.66 $1,031,732.69 $1,073,002.00 $1,115,922.08 $1,160,558.96 $1,206,981.32 $1,255,260.57 $1,305,470.99 $1,357,689.83 $1,411,997.43 $1,468,477.32 $1,527,216.42 $1,588,305.07 $1,651,837.27 $1,717,910.77 $1,786,627.20 $1,858,092.28 $1,932,415.98 $2,009,712.61 $2,090,101.12 $2,173,705.16 $2,173,705.16 $1,055,090.14 51.46% 48.54%

$102,000.00

$1,118,615.02

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years

Document 267-2

Filed 02/27/2006

Page 48 of 89

Year

53 Midland District Improvement Company 1 0 20 Repayment Contract Interest PW Year Rate Annual Annual contract contract payment payment {with compounding

Cost Cost = sum of all payments (no compounding) PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981

Document 267-2

Filed 02/27/2006

Page 49 of 89

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30 $174.30

$174.30 $355.57 $544.09 $740.16 $944.07 $1,156.13 $1,376.67 $1,606.04 $1,844.58 $2,092.66 $2,350.67 $2,619.00 $2,898.06 $3,188.28 $3,490.11 $3,804.02 $4,130.48 $4,470.00 $4,823.10 $5,190.32 $5,397.93 $5,613.85 $5,838.40 $6,071.94 $6,314.82 $6,567.41 $6,830.11 $7,103.31 $7,387.44 $7,682.94

$3,486.00

$3,486.00 $3,625.44 $3,770.46 $3,921.28 $4,078.13 $4,241.25 $4,410.90 $4,587.34 $4,770.83 $4,961.66 $5,160.13 $5,366.54 $5,581.20 $5,804.45 $6,036.62 $6,278.09 $6,529.21 $6,790.38 $7,062.00 $7,344.48 $7,638.26 $7,943.79 $8,261.54 $8,592.00 $8,935.68 $9,293.11 $9,664.83 $10,051.42 $10,453.48 $10,871.62

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006
$7,990.26 $8,309.87 $8,642.26 $8,987.95 $9,347.47 $9,721.37 $10,110.23 $10,514.63 $10,935.22 $11,372.63 $11,827.53 $12,300.63 $12,792.66 $13,304.37 $13,836.54 $14,390.00 $14,965.60 $15,564.23 $16,186.80 $16,834.27 $17,507.64 $18,207.94 $18,936.26 $19,693.71

Page 50 of 89
$11,306.48 $11,758.74 $12,229.09 $12,718.26 $13,226.99 $13,756.07 $14,306.31 $14,878.56 $15,473.70 $16,092.65 $16,736.36 $17,405.81 $18,102.04 $18,826.13 $19,579.17 $20,362.34 $21,176.83 $22,023.91 $22,904.86 $23,821.06 $24,773.90 $25,764.85 $26,795.45 $27,867.27 $27,867.27 $8,173.55 70.67% 29.33%

$3,486.00

$19,693.71

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 54 Pine Grove Irrigation District 1 0 16

Document 267-2

Filed 02/27/2006

Page 51 of 89

Repayment Year Contract Interest Year Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$763.20 $763.20

$763.20 $1,556.93 $1,619.21 $1,683.97 $1,751.33 $1,821.39 $1,894.24 $1,970.01 $2,048.81 $2,130.76 $2,215.99 $2,304.63 $2,396.82 $2,492.69 $2,592.40 $2,696.10 $2,803.94 $2,916.10 $3,032.74 $3,154.05 $3,280.21

$1,526.40

$1,526.40 $1,587.46 $1,650.95 $1,716.99 $1,785.67 $1,857.10 $1,931.38 $2,008.64 $2,088.98 $2,172.54 $2,259.44 $2,349.82 $2,443.82 $2,541.57 $2,643.23 $2,748.96 $2,858.92 $2,973.28 $3,092.21 $3,215.89 $3,344.53

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$3,411.42 $3,547.88 $3,689.79 $3,837.38 $3,990.88 $4,150.52 $4,316.54 $4,489.20 $4,668.77 $4,855.52 $5,049.74 $5,251.73 $5,461.79 $5,680.27 $5,907.48 $6,143.78 $6,389.53 $6,645.11 $6,910.91 $7,187.35 $7,474.84 $7,773.84 $8,084.79 $8,408.18 $8,744.51 $9,094.29 $9,458.06 $9,836.38 $10,229.84 $10,639.03 $11,064.59 $11,507.18 $11,967.47 $12,446.16 $12,944.01 $13,461.77 $14,000.24 $14,560.25 $15,142.66 $15,748.37 $16,378.30 $17,033.43 $17,714.77

Filed 02/27/2006

Page 52 of 89
$3,478.31 $3,617.44 $3,762.14 $3,912.63 $4,069.13 $4,231.90 $4,401.17 $4,577.22 $4,760.31 $4,950.72 $5,148.75 $5,354.70 $5,568.89 $5,791.64 $6,023.31 $6,264.24 $6,514.81 $6,775.40 $7,046.42 $7,328.28 $7,621.41 $7,926.27 $8,243.32 $8,573.05 $8,915.97 $9,272.61 $9,643.51 $10,029.25 $10,430.42 $10,847.64 $11,281.55 $11,732.81 $12,202.12 $12,690.21 $13,197.81 $13,725.73 $14,274.76 $14,845.75 $15,439.58 $16,057.16 $16,699.45 $17,367.42 $18,062.12

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$18,423.36 $19,160.30 $19,926.71 $20,723.78 $21,552.73 $22,414.84 $23,311.43 $24,243.89 $25,213.64 $26,222.19 $27,271.08 $28,361.92 $29,496.40 $30,676.25 $31,903.30 $33,179.44 $34,506.61 $35,886.88 $37,322.35 $38,815.25 $40,367.86 $41,982.57 $43,661.87 $45,408.35

Filed 02/27/2006

Page 53 of 89
$18,784.61 $19,535.99 $20,317.43 $21,130.13 $21,975.33 $22,854.34 $23,768.52 $24,719.26 $25,708.03 $26,736.35 $27,805.80 $28,918.04 $30,074.76 $31,277.75 $32,528.86 $33,830.01 $35,183.21 $36,590.54 $38,054.16 $39,576.33 $41,159.38 $42,805.76 $44,517.99 $46,298.71 $46,298.71

$1,526.40

$45,408.35

98.08% 1.92%

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 55 Pine Grove Irrigation District 1 0 1

Document 267-2

Filed 02/27/2006

Page 54 of 89

Repayment Year Contract Interest Year Rate Annual contract payment PW Annual contract payment {with compounding Cost = sum of all payments (no compounding)

Cost PW Cost plus interest (i.e., with compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$950.00

$950.00 $988.00 $1,027.52 $1,068.62 $1,111.37 $1,155.82 $1,202.05 $1,250.14 $1,300.14 $1,352.15 $1,406.23 $1,462.48 $1,520.98 $1,581.82 $1,645.09 $1,710.90 $1,779.33 $1,850.51 $1,924.53

$

950.00

$950.00 $988.00 $1,027.52 $1,068.62 $1,111.37 $1,155.82 $1,202.05 $1,250.14 $1,300.14 $1,352.15 $1,406.23 $1,462.48 $1,520.98 $1,581.82 $1,645.09 $1,710.90 $1,779.33 $1,850.51 $1,924.53

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$2,001.51 $2,081.57 $2,164.83 $2,251.42 $2,341.48 $2,435.14 $2,532.54 $2,633.85 $2,739.20 $2,848.77 $2,962.72 $3,081.23 $3,204.48 $3,332.66 $3,465.96 $3,604.60 $3,748.78 $3,898.74 $4,054.69 $4,216.87 $4,385.55 $4,560.97 $4,743.41 $4,933.14 $5,130.47 $5,335.69 $5,549.12 $5,771.08 $6,001.92 $6,242.00 $6,491.68 $6,751.35 $7,021.40 $7,302.26 $7,594.35 $7,898.12 $8,214.05 $8,542.61 $8,884.31 $9,239.69 $9,609.28 $9,993.65 $10,393.39

Filed 02/27/2006

Page 55 of 89
$2,001.51 $2,081.57 $2,164.83 $2,251.42 $2,341.48 $2,435.14 $2,532.54 $2,633.85 $2,739.20 $2,848.77 $2,962.72 $3,081.23 $3,204.48 $3,332.66 $3,465.96 $3,604.60 $3,748.78 $3,898.74 $4,054.69 $4,216.87 $4,385.55 $4,560.97 $4,743.41 $4,933.14 $5,130.47 $5,335.69 $5,549.12 $5,771.08 $6,001.92 $6,242.00 $6,491.68 $6,751.35 $7,021.40 $7,302.26 $7,594.35 $7,898.12 $8,214.05 $8,542.61 $8,884.31 $9,239.69 $9,609.28 $9,993.65 $10,393.39

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2
$10,809.13 $11,241.49 $11,691.15 $12,158.80 $12,645.15 $13,150.96 $13,676.99 $14,224.07 $14,793.04 $15,384.76 $16,000.15 $16,640.16 $17,305.76 $17,997.99 $18,717.91 $19,466.63 $20,245.29 $21,055.10 $21,897.31 $22,773.20 $23,684.13 $24,631.49 $25,616.75 $26,641.42 $950.00 $26,641.42

Filed 02/27/2006

Page 56 of 89
$10,809.13 $11,241.49 $11,691.15 $12,158.80 $12,645.15 $13,150.96 $13,676.99 $14,224.07 $14,793.04 $15,384.76 $16,000.15 $16,640.16 $17,305.76 $17,997.99 $18,717.91 $19,466.63 $20,245.29 $21,055.10 $21,897.31 $22,773.20 $23,684.13 $24,631.49 $25,616.75 $26,641.42 $0.00 $0.00 100.00% 0.00%

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years

Document 267-2

Filed 02/27/2006

Page 57 of 89

60 Poe Valley Improvement District 1 0 16 Repayment Cost PW Annual contract payment {with compounding Cost = sum of all payments (no compounding) PW Cost plus interest (i.e., with compounding) Contract Year Interest Rate

Year

Annual contract payment

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981

Document 267-2

Filed 02/27/2006

Page 58 of 89

1 2 3 4

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$2,379.97 $2,379.97 $2,379.97 $2,379.97

$2,379.97 $4,855.14 $7,429.31 $10,106.46 $10,510.72 $10,931.14 $11,368.39 $11,823.13 $12,296.05 $12,787.89 $13,299.41 $13,831.38 $14,384.64

$9,519.88

$9,519.88 $9,900.68 $10,296.70 $10,708.57 $11,136.91 $11,582.39 $12,045.69 $12,527.51 $13,028.61 $13,549.76 $14,091.75 $14,655.42 $15,241.63

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006
$14,960.03 $15,558.43 $16,180.76 $16,827.99 $17,501.11 $18,201.16 $18,929.20 $19,686.37 $20,473.83 $21,292.78 $22,144.49 $23,030.27 $23,951.48 $24,909.54 $25,905.92 $26,942.16 $28,019.85 $29,140.64 $30,306.27 $31,518.52 $32,779.26 $34,090.43 $35,454.04 $36,872.21

Page 59 of 89
$15,851.30 $16,485.35 $17,144.77 $17,830.56 $18,543.78 $19,285.53 $20,056.95 $20,859.23 $21,693.60 $22,561.34 $23,463.80 $24,402.35 $25,378.44 $26,393.58 $27,449.32 $28,547.30 $29,689.19 $30,876.76 $32,111.83 $33,396.30 $34,732.15 $36,121.44 $37,566.29 $39,068.95 $39,068.95 $2,196.74 94.38% 5.62%

$9,519.88

$36,872.21

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 61 Shasta View Irrigation District 1 0 15

Document 267-2

Filed 02/27/2006

Page 60 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Cost = sum of all payments (no compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$9,240.00 $9,240.00 $9,240.00 $9,240.00 $9,240.00 $9,240.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00 $12,936.00

$9,240.00 $18,849.60 $28,843.58 $39,237.33 $50,046.82 $61,288.69 $76,676.24 $92,679.29 $109,322.46 $126,631.36 $144,632.62 $163,353.92 $182,824.08 $203,073.04 $224,131.96 $246,033.24 $255,874.57

$184,800.00

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006
$266,109.55 $276,753.93 $287,824.09 $299,337.06 $311,310.54 $323,762.96 $336,713.48 $350,182.02 $364,189.30 $378,756.87 $393,907.14 $409,663.43 $426,049.97 $443,091.97 $460,815.64 $479,248.27 $498,418.20 $518,354.93 $539,089.13 $560,652.69 $583,078.80 $606,401.95 $630,658.03 $655,884.35 $682,119.72 $709,404.51 $737,780.69 $767,291.92 $797,983.60 $829,902.94 $863,099.06 $897,623.02 $933,527.94 $970,869.06 $1,009,703.82 $1,050,091.97 $1,092,095.65 $1,135,779.48 $1,181,210.66 $1,228,459.09 $1,277,597.45 $1,328,701.35 $1,381,849.40

Page 61 of 89

Case 1:01-cv-00591-FMA
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Total/PW Subsidy Percent repaid (%) Subsidy (%) = 100% less percent repaid 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

Document 267-2

Filed 02/27/2006
$1,437,123.38 $1,494,608.31 $1,554,392.64 $1,616,568.35 $1,681,231.08 $1,748,480.33 $1,818,419.54 $1,891,156.32 $1,966,802.57 $2,045,474.68 $2,127,293.66 $2,212,385.41 $2,300,880.83 $2,392,916.06 $2,488,632.70 $2,588,178.01 $2,691,705.13 $2,799,373.34 $2,911,348.27 $3,027,802.20 $3,148,914.29 $3,274,870.86 $3,405,865.70 $3,542,100.32

Page 62 of 89

$184,800.00

$3,542,100.32

Case 1:01-cv-00591-FMA

Document 267-2

Filed 02/27/2006

Page 63 of 89

Cost PW Cost plus interest (i.e., with compounding)

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$184,800.00 $192,192.00 $199,879.68 $207,874.87 $216,189.86 $224,837.46 $233,830.95 $243,184.19 $252,911.56 $263,028.02 $273,549.14 $284,491.11 $295,870.75 $307,705.58 $320,013.81 $332,814.36 $346,126.93

Case 1:01-cv-00591-FMA
$359,972.01 $374,370.89 $389,345.73 $404,919.56 $421,116.34 $437,960.99 $455,479.43 $473,698.61 $492,646.55 $512,352.42 $532,846.51 $554,160.37 $576,326.79 $599,379.86 $623,355.05 $648,289.26 $674,220.83 $701,189.66 $729,237.25 $758,406.74 $788,743.01 $820,292.73 $853,104.43 $887,228.61 $922,717.76 $959,626.47 $998,011.53 $1,037,931.99 $1,079,449.27 $1,122,627.24 $1,167,532.33 $1,214,233.62 $1,262,802.96 $1,313,315.08 $1,365,847.69 $1,420,481.59 $1,477,300.86 $1,536,392.89 $1,597,848.61 $1,661,762.55 $1,728,233.05 $1,797,362.38 $1,869,256.87

Document 267-2

Filed 02/27/2006

Page 64 of 89

Case 1:01-cv-00591-FMA
$1,944,027.15 $2,021,788.23 $2,102,659.76 $2,186,766.15 $2,274,236.80 $2,365,206.27 $2,459,814.52 $2,558,207.10 $2,660,535.38 $2,766,956.80 $2,877,635.07 $2,992,740.47 $3,112,450.09 $3,236,948.10 $3,366,426.02 $3,501,083.06 $3,641,126.38 $3,786,771.44 $3,938,242.30 $4,095,771.99 $4,259,602.87 $4,429,986.98 $4,607,186.46 $4,791,473.92 $4,791,473.92 $1,249,373.60 73.93% 26.07%

Document 267-2

Filed 02/27/2006

Page 65 of 89

Case 1:01-cv-00591-FMA
Contract No. (District name) Include (0 or 1) DONE (0 or 1) Total contract years 62 Shasta View Irrigation District 1 0 16

Document 267-2

Filed 02/27/2006

Page 66 of 89

Repayment Year Contract Year Interest Rate Annual contract payment PW Annual contract payment {with compounding

Cost PW Cost Cost = plus interest sum of (i.e., with paymen (no compounding) compounding)

1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938

1 2 3 4 5 6 7 8 9 10 11 12

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04

$184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00 $184,800.00

$184,800.00 $376,992.00 $576,871.68 $784,746.55 $1,000,936.41 $1,225,773.87 $1,459,604.82 $1,702,789.01 $1,955,700.57 $2,218,728.60 $2,492,277.74 $2,776,768.85

$7,392,000.00

$7,392,000.00 $7,687,680.00 $7,995,187.20 $8,314,994.69 $8,647,594.48 $8,993,498.25 $9,353,238.18 $9,727,367.71 $10,116,462.42 $10,521,120.92 $10,941,965.75 $11,379,644.38

Case 1:01-cv-00591-FMA
1939 1940 1941 1942 1943 1944 1945 1946 1947