Bureau of Reclamation: Information on Allocation and Repayment of Costs
of Constructing Water Projects (Chapter Report, 07/03/96,
GAO/RCED-96-109).

Pursuant to a congressional request, GAO reviewed the costs of
constructing federal water projects, focusing on: (1) the allocation of
costs among various projects; (2) irrigators' repayment of their share
of costs; and (3) changes in reclamation law since 1902 regarding the
allocation of projects construction costs and repayment requirements.

GAO found that: (1) since the start of the reclamation program in 1902,
irrigators generally have had 40 years or more to repay without interest
their share of water project construction costs; (2) if irrigators are
unable to repay their share of project construction costs, the costs are
repaid from other project revenues, primarily hydropower revenues; (3)
if the federal government determines that special circumstances exist in
the irrigated area, such as unproductive land, drought, or depressed
economic conditions, it will relieve irrigators of portions of their
repayment obligation; (4) the Bureau of Reclamation has determined that
$16.9 billion of the $21.8-billion investment in water projects is
reimbursable to the federal government; (5) while $7.1 billion in
reimbursable costs have been allocated to irrigators, the irrigators are
scheduled to repay only $3.4 billion, because their obligations have
been adjusted by irrigation assistance and charge-offs; (6) $3.4 billion
of the $7.1 billion of reimbursable costs owed by irrigators will be
paid by other sources, primarily hydropower revenues; and (7) $373.1
million of the $7.1 billion of reimbursable costs owed by irrigators has
been charged off.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  RCED-96-109
     TITLE:  Bureau of Reclamation: Information on Allocation and 
             Repayment of Costs of Constructing Water Projects
      DATE:  07/03/96
   SUBJECT:  Water resources development
             Indebtedness waivers
             Land reclamation
             Reimbursements to government
             Farm subsidies
             Cost sharing (finance)
             Construction costs
             Loan defaults
             Loan repayments
             Water supply management
IDENTIFIER:  Bureau of Reclamation Tuclatin Project (OR)
             Central Arizona Project (AZ)
             Parker-Davis Project (AZ/CA)
             Pick-Sloan Missouri Basin Program
             
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Cover
================================================================ COVER


Report to the Ranking Minority Member, Committee on Resources, House
of Representatives

July 1996

BUREAU OF RECLAMATION -
INFORMATION ON ALLOCATION AND
REPAYMENT OF COSTS
OF CONSTRUCTING
WATER PROJECTS

GAO/RCED-96-109

Costs of Constructing Federal Water Projects

(140895)


Abbreviations
=============================================================== ABBREV

  CED -
  PSAD -
  RED -

Letter
=============================================================== LETTER


B-271539

July 3, 1996

The Honorable George Miller
Ranking Minority Member
Committee on Resources
House of Representatives

Dear Mr.  Miller: 

This report responds to your request for information on various
issues surrounding the allocation and repayment of the costs of
constructing federal water projects, including the allocation of
these costs among the projects' various purposes and irrigators'
repayment of their share of these costs.  As requested, we are also
providing information on changes in reclamation law since 1902
regarding the allocation of the projects' costs and repayment
requirements. 

As arranged with your office, unless you publicly announce its
contents earlier, we plan no further distribution of this report
until 30 days after the date of this letter.  At that time, we will
send copies to the Secretary of the Interior; the Commissioner,
Bureau of Reclamation; the Director, Office of Management and Budget;
and other interested parties.  We will also make copies available to
others on request. 

This report was prepared under the direction of Barry Hill, Associate
Director, Energy, Resources, and Science Issues, who can be reached
at (202) 512-9775 if you or your staff have any questions.  Major
contributors to this report are listed in appendix X. 

Sincerely yours,

Victor S.  Rezendes
Director, Energy, Resources,
 and Science Issues


EXECUTIVE SUMMARY
============================================================ Chapter 0


   PURPOSE
---------------------------------------------------------- Chapter 0:1

The federal government has spent $21.8 billion to construct 133 water
projects in the western United States that provide water for various
purposes, including irrigation.  The beneficiaries of these projects
are generally required to repay to the federal government their
allocated share of the costs of constructing these projects. 
However, as a result of various forms of financial assistance
provided by the federal government, some beneficiaries repay
considerably less than their full share of these costs.  Among the
beneficiaries, irrigators generally receive the largest amount of
such financial assistance.\1

The Ranking Minority Member of the House Committee on Resources asked
GAO to provide information on the (1) types of financial assistance
received by the irrigators that participate in the federal water
projects built by the Department of the Interior's Bureau of
Reclamation or for which the Bureau has water marketing
responsibilities and (2) amount of these water projects' construction
costs allocated to irrigators and the status of their repayment of
these costs.  As requested, GAO is also providing information on the
allocation of construction costs among the projects' various purposes
and changes in reclamation law since 1902 regarding the allocation of
the projects' costs and repayment requirements.  The latter is
presented in appendix I. 


--------------------
\1 In this report, "irrigators" refers to the irrigation or water
districts that have contracted to repay the costs of constructing a
project. 


   BACKGROUND
---------------------------------------------------------- Chapter 0:2

Since 1902, the federal government has been involved in financing and
building water projects, primarily to reclaim arid and semiarid land
in the West.  Initially, these projects were generally small and
built almost solely to provide irrigation.  Over the years, however,
the projects have grown in size and purpose, providing municipal and
industrial water supply, hydroelectric power generation, recreation,
flood control, and other benefits in addition to irrigation.  The
Bureau and the U.S.  Army Corps of Engineers build most federal water
projects.  While the Corps operates nationwide, the Bureau's
activities are limited to 17 western states. 

Collectively, the federal statutes that are generally applicable to
all reclamation water projects and the statutes authorizing
individual projects are known as reclamation law.  Reclamation law
determines how the costs of constructing reclamation projects are
allocated and how the repayment responsibilities are assigned among
the projects' various beneficiaries.  Under reclamation law, these
costs are designated as either reimbursable--to be repaid by the
projects' beneficiaries--or nonreimbursable--to be borne by the
federal government.  The costs allocated to irrigation, municipal and
industrial water supply, and power are reimbursable.  The costs
allocated to purposes such as navigation and flood control are
nonreimbursable because these purposes are viewed as national in
scope. 


   RESULTS IN BRIEF
---------------------------------------------------------- Chapter 0:3

Under reclamation law, the irrigators that participate in a federal
water project can receive three types of financial assistance:  (1)
federally subsidized financing of the project's construction costs,
because no interest is charged; (2) a shifting to the project's other
beneficiaries of the repayment of part or all of the costs allocated
to irrigators but determined to be over their ability to pay; and (3)
relief of part or all of their repayment obligation through specific
legislation in special circumstances, such as economic hardship or
drought.  The cost of providing this financial assistance can be
substantial over the course of a project's repayment period.  For
example, when water from the Tualatin project in Oregon became
available to irrigators in 1976, the federal subsidy associated with
the project's $31.5 million irrigation component was $30.6 million. 

According to the Bureau's financial reports, as of September 30,
1994, irrigators had been allocated $7.1 billion of the $16.9 billion
federal investment in water projects considered reimbursable. 
However, as a result of adjustments made after analyzing the
irrigators' ability to pay and relief granted through specific
legislation, that amount was reduced to $3.4 billion--or 47 percent
of the irrigators' allocated share of the construction costs. 
According to Bureau officials, the irrigators are generally current
on the repayment of their obligation. 


   PRINCIPAL FINDINGS
---------------------------------------------------------- Chapter 0:4


      SUBSTANTIAL FINANCIAL
      ASSISTANCE AVAILABLE TO
      IRRIGATORS
-------------------------------------------------------- Chapter 0:4.1

Since the initiation of the reclamation program in 1902, the
construction costs associated with irrigation have been repaid
without interest.  In addition, irrigators generally have 40 years or
more to repay their share of these costs, often after a period of up
to 10 years in which the irrigators receive water to develop their
land but are not required to begin payments.  The cost to the federal
government of providing interest-free financing can be substantial
over a project's lengthy repayment period.  For example, according to
the Bureau's records, the irrigation component of the Tualatin
project represented $31.5 million of the project's total construction
cost of $58.7 million; however, because of interest-free financing
and a 64-year repayment period, which began in 1976, the federal
subsidy provided to the irrigators amounted to $30.6 million, or 97
percent of the construction costs allocated to irrigators. 

Reclamation law has also provided irrigators with financial
assistance by shifting the repayment of part or all of their
obligation to the other beneficiaries of a project.  The costs
determined to be beyond the irrigators' ability to pay are repaid
from the project's other revenues, primarily power revenues.  In the
Tualatin project, it was determined that the irrigators could pay
only $5.9 million of the $31.5 million in construction costs
allocated to them.  The repayment of the remaining $25.6 million, or
81 percent of the allocated costs, has been shifted to power users.\2
This shifting of the repayment of the obligation is known as
irrigation assistance. 

The Congress has also provided irrigators with financial assistance,
referred to as a charge-off, by enacting specific legislation
relieving irrigators of portions of their repayment obligation.  In
general, the relief is provided in response to special circumstances,
such as a determination that the land is unproductive, drought, or
depressed economic conditions.  For example, the Omnibus Adjustment
Act of 1926 (44 Stat.  636) provided repayment relief to irrigators
at 21 projects.  About 13 percent of all the construction costs
incurred up to that time--$17.3 million--were forgiven by the federal
government because land was determined to be unproductive at specific
projects. 


--------------------
\2 In this report, "power users" refers to the commercial users of
the electrical power generated by a water project. 


      COSTS ALLOCATED TO
      IRRIGATORS AND THEIR
      REPAYMENT STATUS
-------------------------------------------------------- Chapter 0:4.2

The Bureau has determined that $16.9 billion, or 78 percent, of the
$21.8 billion investment in water projects is reimbursable to the
federal government.  Of these reimbursable costs, the largest
portion--$7.1 billion--has been allocated to irrigators.  However,
when the repayment obligation is adjusted through irrigation
assistance and charge-offs, the irrigators are scheduled to repay
only $3.4 billion.  On the basis of a determination that the
irrigators are unable to pay the full amount of $7.1 billion, $3.4
billion of their obligation has been shifted to the projects' other
beneficiaries for repayment, primarily through power revenues.  In
addition, irrigators have been relieved of $373.1 million of their
repayment obligation through charge-offs.  Because irrigation
assistance is generally scheduled to be credited at or near the end
of a project's repayment period, few power revenues have been
transferred to the federal government to date for this purpose. 

As a result of this financial assistance, irrigators have either
paid, or are scheduled to pay, their entire allocated share of the
construction costs for only 14 of the 133 water projects.  According
to Bureau officials, irrigators are generally current in repaying
their obligations, having repaid $945 million as of September 30,
1994. 


   RECOMMENDATIONS
---------------------------------------------------------- Chapter 0:5

GAO is making no recommendations in this report. 


   AGENCY COMMENTS
---------------------------------------------------------- Chapter 0:6

We provided a draft of this report to the Department of the Interior
and the Bureau of Reclamation for review and comment.  In commenting
on the report, agency officials, including the Director of the Office
of Program Analysis, Denver Service Center, agreed with the
information presented.  They stated that the report accurately
presented the allocation of the costs of the water projects, their
repayment, and the financial assistance provided to the irrigators
that participate in these projects.  They also provided several
technical clarifications to the draft, which have been incorporated
into the report as appropriate. 


INTRODUCTION
============================================================ Chapter 1

Since the beginning of the 20th century, the federal government has
been involved in financing and building water projects in 17 western
states.\3

Turn-of-the-century water projects were built primarily to reclaim
arid and semiarid land in these states and to meet the then-national
objective of "developing the West." These earlier projects were
generally small and built almost solely to provide irrigation.  Since
then, the projects have grown in size and now serve multiple
purposes, including municipal and industrial water supply,
hydroelectric power generation,\4 recreation, and flood control, as
well as irrigation. 

The Interior Department's Bureau of Reclamation and the U.S.  Army
Corps of Engineers are the principal federal agencies that build and
operate multipurpose water projects.  The Bureau is responsible for
projects in the 17 western states.  While the Corps operates
nationwide, in general it has transferred responsibility to the
Bureau for marketing the irrigation water from its projects in the 17
western states and for recovering these projects' reimbursable
construction costs allocated to irrigators.  In general, the Corps'
water projects follow a design, construction, and cost allocation
procedure similar to that used for the Bureau's projects.  In this
report, the projects cited include both those built and operated by
the Bureau and those for which the responsibility for recovering the
costs allocated to irrigators has been transferred from the Corps to
the Bureau.  As of September 30, 1994, the Bureau was responsible for
managing repayment of reimbursable construction costs for 158
projects, 133 of which involved irrigation. 


--------------------
\3 The 17 western states are Arizona, California, Colorado, Idaho,
Kansas, Montana, Nebraska, Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming. 

\4 Many federal water projects generate electrical power for use in
their pumping operations.  The power generated in excess of a
project's needs is sold by the Department of Energy's power marketing
authorities to utilities.  In this report, power users refers to the
commercial users of the electrical power generated by a water
project. 


   DEVELOPMENT, COST ALLOCATION,
   AND ASSIGNMENT OF REPAYMENT
   RESPONSIBILITIES FOR WATER
   PROJECTS
---------------------------------------------------------- Chapter 1:1

The development of a federal water project generally begins with a
feasibility study outlining the proposed design and potential
benefits and costs.  A definite plan with more detailed cost
estimates is then prepared and submitted to the Congress for review. 
If the Congress approves the project, legislation is introduced to
authorize construction and appropriate funds.  Once the construction
of a project is authorized, the Bureau negotiates contracts with the
potential users of a project's water for repayment of the
construction costs.\5 Under what are known as Section 9(d) contracts,
the water users' repayment obligation is limited to their share of
the project's estimated construction costs.  Construction generally
does not begin until the contracts are in place. 

Initially, the Bureau estimates the construction costs, identifies
the costs to be recovered, and then allocates these costs among the
project's specific purposes.  In general, the Bureau uses the
"Separable Costs Remaining Benefits" method to allocate these costs. 
This method is based on the principle that users should not pay more
for a purpose than the benefits they receive or the cost of the most
economical single-purpose alternative that would serve the same
purpose.  Once a project is completed, a final cost allocation is
made on the basis of a determination of the actual costs. 

Under reclamation law, a project's construction costs are divided
into two categories--reimbursable and nonreimbursable costs. 
Reimbursable costs are those that are to be repaid by the project's
beneficiaries.  The costs allocated to irrigation, municipal and
industrial water supply, and power are reimbursable.  Nonreimbursable
costs are those that are borne by the federal government because
certain purposes of the project are viewed as national in scope. 
These costs include those allocated to flood control and navigation,
as well as the majority of costs allocated to fish and wildlife
enhancement, highway transportation, and recreation.  For example,
the $108 million Weber Basin project in Utah includes $18.9 million
in nonreimbursable costs allocated to flood control, recreation, fish
and wildlife enhancement, highway transportation, and the safety of
dams. 

The amount of reimbursable costs that a water user is responsible for
repaying varies by the type of user.  Irrigators are responsible for
repaying their allocated share of a project's construction costs as
limited by a determination of their ability to pay.\6 They are not
required to repay the interest that accrues during construction or
during the repayment period.  Municipal and industrial water users
and power users are responsible for repaying their allocated share of
the construction costs plus the interest that accrues during the
repayment period.  They can also be required to repay the
construction costs that are determined to be above the irrigators'
ability to pay; however, they pay no interest on these shifted costs. 
Figure 1.1 shows how the reimbursable costs are allocated for
repayment among a project's water users. 

   Figure 1.1:  Typical Repayment
   Obligations for Users of Water
   From Federal Projects

   (See figure in printed
   edition.)


--------------------
\5 The Reclamation Project Act of 1939 (53 Stat.  1187) authorizes
two types of contracts for repayment of the construction costs
allocated to irrigators.  Section 9(d) authorizes repayment contracts
for a fixed dollar amount of the construction costs over a period of
40 years or more.  Section 9(e) authorizes water deliveries on the
basis of water service contracts for up to 40-year periods, and the
rates charged for the amount of water delivered are sufficient to
cover recovery of the construction costs and the project's annual
operation and maintenance costs. 

\6 In this report, "irrigators" refers to the irrigation or water
districts that have contracted with the federal government to repay
the costs of constructing a project. 


   GAO'S PRIOR WORK ON WATER
   PROJECTS
---------------------------------------------------------- Chapter 1:2

We have issued a number of reports and testified on various aspects
of the Bureau's program for constructing water projects.  These
reports and testimonies, listed at the end of this report, include
general discussions of the program's costs and benefits as well as
information on specific projects. 


   OBJECTIVES, SCOPE, AND
   METHODOLOGY
---------------------------------------------------------- Chapter 1:3

The Ranking Minority Member of the House Committee on Resources asked
us to provide information on the (1) types of financial assistance
received by the irrigators that participate in federal water projects
built by the Bureau of Reclamation or for which the Bureau has water
marketing responsibilities and (2) amount of the water projects'
construction costs allocated to irrigators and the status of their
repayment of these costs.  As requested, we are also providing
information on the allocation of construction costs among the
projects' various purposes and the changes in reclamation law
regarding the allocation of the projects' costs and repayment
requirements.  The latter is presented in appendix I. 

In this report, the financial assistance received by irrigators is
defined as the difference between the irrigators' allocated share of
a project's construction costs, including interest, and the amount
the irrigators actually repay. 

To identify the financial assistance provided to irrigators, we
reviewed federal reclamation law, opinions from the Department of the
Interior's Office of the Solicitor, reports from Interior's Inspector
General, and GAO reports and discussed the issue with officials in
the Bureau's headquarters and regions.  To illustrate the cost to the
federal government of the financial assistance provided to
irrigators, we judgmentally selected the Tualatin project in Oregon
because the irrigators' repayment obligation included both subsidized
financing and irrigation assistance.  We reviewed this project's
repayment contracts and calculated the subsidy provided by the
federal government through interest-free financing.\7 The interest
subsidy for this project cannot be projected to the universe of
projects because of differences among the projects in the interest
rate, length of the repayment period, and terms of the individual
repayment contract. 

To assess how much of a project's total costs have been allocated to
irrigation and how much the irrigators have repaid, we reviewed the
Bureau's unaudited financial reports for each of the 133 projects. 
The principal report for data on construction costs and their
repayment status is the Bureau's Project Construction Cost and
Repayment Report, in which this information is published annually for
each project.  The construction costs recorded in these reports are
the actual costs incurred as of September 30, 1994.  At the time we
began our review, these were the most current data available in the
Bureau's financial reports for the 133 projects.  In general, these
reports present the costs and repayments in millions and billions of
dollars, rounded to the nearest decimal; some of the totals do not
add because of rounding.  These costs do not include interest on the
costs allocated to irrigation or interest costs allocated to
nonreimbursable purposes.  Under reclamation law, the government is
not expected to obtain repayment of interest in either case. 

When the data in a report included estimates of the cost to complete
a project's future phases or units, we subtracted these estimated
costs from the total because such costs may never be incurred.  We
also reclassified some of the costs reported in the Bureau's
financial reports to more accurately reflect the costs allocated to
irrigation.  Bureau officials stated that some portion of these costs
are repaid under water service contracts and some through irrigation
assistance.  We reclassified these costs with the assistance and
concurrence of the finance specialists assigned to each water project
in the Bureau's five regions. 

We did not independently verify the accuracy of the financial reports
that the Bureau used to determine the cost allocation, repayment
obligation, and repayment status of each project.  Bureau officials
told us that approximately 8,700 contracts govern the repayment of
construction costs for the 158 projects, including the 133 projects
that provide irrigation.  While the Bureau does not maintain a
comprehensive Bureau-wide list of projects, Bureau officials stated
that each region knows the current status of repayment of its
project.\8 During this review, we did not have the time or resources
to review each of the contracts to determine whether the data
reported for each project were current and accurate.  As a result,
the status of the projects' repayment is based solely on data
contained in the Bureau's financial reports for the projects. 

During the course of our review, we noted that the Bureau also makes
loans to local entities to finance the construction of small water
projects and water delivery systems and to rehabilitate existing
water projects' irrigation systems.  These loans offer irrigators
financial assistance similar to the assistance provided to the
irrigators participating in large reclamation projects.  Appendixes
II and III provide the details on these loans and the status of their
repayment. 

We conducted our work at the Bureau's headquarters in Washington
D.C.; Service Center in Denver, Colorado; and five regional offices
in Boise, Idaho; Billings, Montana; Salt Lake City, Utah; Boulder
City, Nevada; and Sacramento, California. 

We performed our work from April 1995 though June 1996 in accordance
with generally accepted government auditing standards. 

We provided a draft of this report to the Department of the Interior
and the Bureau of Reclamation for review and comment.  In commenting
on the report, agency officials, including the Director of the Office
of Program Analysis, Denver Service Center agreed with the
information presented.  They stated that the report accurately
presented the allocation of the costs of water projects, their
repayment, and the financial assistance provided to the irrigators
that participate in these projects.  They also provided several
technical clarifications to the draft, which we have incorporated as
appropriate. 


--------------------
\7 Federal law requires that budget authority for the subsidy costs
of direct loans be provided in the budget before the loans are made. 
However, the subsidy cost associated with the irrigators' repayment
of their share of the projects' construction costs has not been
recorded as such in the budget because the repayment contracts have
not been considered to be direct loans for budget reporting purposes. 
Inherent in the appropriation of funds for the construction of water
projects is the inclusion of the subsidy associated with the
irrigators' repayment of their allocated construction costs.  See
appendix II for information on the reporting of the subsidies
associated with the Bureau's loan programs. 

\8 The Bureau's Repayment of Reclamation Projects, which provides a
comprehensive listing of projects, repayment contracts, and the
status of repayment, was last published in 1972.  Comprehensive
statistics on water projects and their repayment status were last
published in the Bureau's 1984 Summary Statistics, Volume II,
Finances and Physical Features. 


FINANCIAL ASSISTANCE AVAILABLE TO
IRRIGATORS PARTICIPATING IN
FEDERAL WATER PROJECTS
============================================================ Chapter 2

Under reclamation law, the irrigators that participate in a federal
water project can receive three types of financial assistance:  (1)
federally subsidized financing of their allocated share of the
project's construction costs, because no interest is charged; (2) a
shifting to the project's other beneficiaries of the repayment of
part or all of those costs allocated to the irrigators but determined
to be over their ability to pay; and (3) relief of part or all of
their repayment obligation through specific congressional action. 

The cost of providing financial assistance to irrigators can be
substantial over the course of a project's repayment period.  For
example, according to the Bureau's financial reports, the Tualatin
project in Oregon cost the federal government $58.7 million to
construct.  The Bureau allocated $31.5 million of the project's
construction costs to irrigation.  However, because reclamation law
does not require irrigators to repay their share of the construction
costs with interest, when irrigators began receiving water from the
project in 1976, the federal subsidy associated with the irrigators'
repayment obligation was $30.6 million, or 97 percent of the
irrigators' allocated share of the construction costs. 


   IRRIGATORS' REPAYMENT
   OBLIGATIONS ARE SUBSIDIZED
---------------------------------------------------------- Chapter 2:1

Since the inception of the reclamation program in 1902, the federal
government has subsidized the repayment of irrigators' allocated
share of water projects' construction costs.  Under reclamation law,
the construction costs associated with a project's irrigation
component are to be repaid without interest.  Furthermore, irrigators
generally have 40 years or more to make their payments, often after a
"development period" of up to 10 years during which irrigators
receive water to develop their lands but are not required to begin
repaying the construction costs. 


      FINANCING OF CONSTRUCTION
      COSTS IS INTEREST-FREE
-------------------------------------------------------- Chapter 2:1.1

Although reclamation law requires a project's beneficiaries to repay
the reimbursable costs of the federal investment, the law does not
require irrigators to pay interest on their repayment obligation. 
The subsidy associated with this interest-free financing continues
from the time the construction funds are first expended through the
end of the project's repayment period. 

Since early in the reclamation program, and especially after 1939,
appropriated funds have been used to finance the construction of
water projects.  These funds are borrowed from the U.S.  Treasury and
accrue interest until repaid.  As part of the project's total cost,
interest during construction is calculated annually and becomes part
of the total federal investment in the project.  However, because
reclamation law does not require irrigators to pay interest, the
interest associated with the irrigation component of a project is not
recognized as a reimbursable cost.  The federal government absorbs
this expense, thereby reducing the irrigators' share of the costs. 
In contrast, municipal and industrial water users and power users are
generally required to repay the interest costs over a project's
repayment period. 


      REPAYMENT EXTENDS OVER
      LENGTHY PERIODS
-------------------------------------------------------- Chapter 2:1.2

Irrigators repay their allocated cost share over lengthy periods of
time, usually in equal annual or semiannual installments.  Initially,
the 1902 act set the repayment period at 10 years.  However, because
of economic difficulties faced by the irrigators, this period was
extended to 20 years by legislation in 1914 and then to 40 years by
legislation in 1926.  Repayment periods exceeding 40 years have been
authorized by legislation for specific projects.  For example, the
legislation for the Central Arizona project authorizes a 50-year
repayment period.\9 Furthermore, because this project was constructed
in two phases, with a 5-year gap between completion of the two
phases, the irrigators are scheduled to repay their obligation over
55 years. 

In addition, as noted earlier, irrigators generally do not begin
repaying their share of costs until after a development period of up
to 10 years.  The Congress authorized this repayment hiatus in the
Reclamation Project Act of 1939 to provide irrigators with time to
develop arid lands for farming and achieve the financial position
necessary to meet the costs before beginning repayment.  During the
development period, irrigators use water from a project without the
financial burden of having to repay their share of the project's
construction costs.  This period begins when irrigators first receive
water from the project.  In contrast, municipal and industrial water
users begin repaying their share of the construction costs as soon as
they begin taking water from a project.\10


--------------------
\9 Colorado River Basin Project Act of 1968 ( P.L.  90-537, tit. 
III, 82 Stat.  885). 

\10 Under the Water Supply Act of 1958 (P.L.  85-500, tit.  III, 72
Stat.  319), up to 30 percent of a project's total cost may be
allocated to anticipated future demand.  No payment is required for
this allocation to future demand until the water is first used. 
Furthermore, no interest need be charged until the water is used
except that the interest-free period can not exceed 10 years. 


      THE TUALATIN PROJECT:  AN
      EXAMPLE OF THE COST OF THE
      FINANCING SUBSIDY
-------------------------------------------------------- Chapter 2:1.3

According to 1994 Bureau financial records, the Tualatin project in
Oregon cost the federal government $58.7 million to construct.  The
irrigation component of this project cost $31.5 million. 
Construction took place in two phases, with a 3-year gap between the
phases.  Following a 10-year development period, the irrigators are
to repay their portion of the construction costs without interest
over a 53-year period (1986 to 2038).  Power users are responsible
for a final payment in 2039, making the total repayment period 54
years.  Figure 2.1 shows how the Bureau allocated the project's
construction costs among the various beneficiaries. 

   Figure 2.1:  Allocation of
   Construction Costs for the
   Tualatin Project, as of
   September 30, 1994

   (See figure in printed
   edition.)

The federal subsidy associated with the interest-free financing of
the irrigators' $31.5 million repayment obligation is substantial. 
In 1976, when irrigators started to receive water, the present value
of their scheduled repayment to the federal government over the
64-year repayment period was $0.9 million.  The remaining $30.6
million, or 97 percent of the construction costs allocated to
irrigation, represents the subsidy associated with the interest-free
financing.\11


--------------------
\11 To estimate the subsidy associated with interest-free financing,
we calculated a present value, as of 1976, of the stream of payments
scheduled to be made through the year 2039.  The present value, in
1976, of the total stream was approximately $870,000, which
represents almost 3 percent of the irrigators' repayment obligation. 
In making these calculations, we used a discount rate of 7.6 percent
to approximate the government's long-term borrowing costs in 1976. 


   IRRIGATION ASSISTANCE
---------------------------------------------------------- Chapter 2:2

Reclamation law has also provided irrigators with financial
assistance by having other beneficiaries of a project assist in
repaying the obligation.  Construction costs determined to be beyond
the irrigators' ability to pay are to be repaid by other
beneficiaries, primarily power users, as "irrigation assistance."

Since 1906, reclamation law has authorized the use of power revenues
to assist in the payment of irrigation costs.  A 1944 opinion from
the Department of Interior's Office of the Solicitor interpreting the
provisions of the Reclamation Project Act of 1939 confirmed the
principle of limiting the irrigators' financial obligation for their
share of a project's costs to the amount they were able to repay. 
Under this ability-to-pay concept, the Secretary of the Interior
determines the amount of construction costs allocated to irrigation
that are within the irrigators' ability to repay.  The determination
is based on an economic analysis of a given geographic area.  The
analysis estimates the difference in farmers' income with and without
an irrigation project and involves projections of farm size, type and
quantity of crops, and crop prices.  The irrigators' ability to pay
is measured in terms of the farm income available to meet the annual
cost of water after all crop production, overhead, and family living
expenses are recognized.  This analysis and determination generally
occur before construction begins on a project.  Under repayment
contracts, once the ability to pay has been determined, the
irrigators' repayment obligation is fixed for the repayment period,
regardless of changes in the irrigators' profitability, unless the
irrigators request a revision.  Bureau officials stated that the
Bureau's policy now is to include a provision requiring that
ability-to-pay determinations be reviewed every 5 years in all new or
amended repayment or water service contracts. 

The amount of the repayment obligation that is determined to be above
the irrigators' ability to pay is repaid from a project's other
revenues, primarily the revenues earned from the sale of the electric
power generated by the project.  Irrigation assistance is also paid
with nonpower revenues.  Grazing fees, building rentals, concession
income, gravel sales, and farming leases are examples of revenues
from a project that have been credited to irrigators' repayment
obligations.  In general, this type of assistance is limited in terms
of the dollar amounts involved. 

In addition to this general authority for irrigation assistance, the
individual authorizations for some projects provide for irrigation
assistance.  For example, the 1952 legislation authorizing the
Collbran project in Colorado\12 (a multipurpose project designed for
irrigation and the production of power) provided that the net
revenues from the sale of power and municipal and industrial water
are available to pay those construction costs that are allocated to
irrigation but that are beyond the irrigators' ability to pay. 
Furthermore, the authorizing legislation for certain projects without
power-generating facilities provides that power revenues from other
federal projects may be used to pay irrigation assistance.  For
example, subject to certain limitations, the net power revenues of
the federal Columbia River power system may be used to pay the
construction costs allocated to irrigation for any water project in
the Pacific Northwest authorized under reclamation law after 1966. 

For the Tualatin project, of the $31.5 million in construction costs
allocated to irrigation, it was determined that the irrigators had
the ability to pay only $5.9 million.  Responsibility for the
remaining $25.6 million (81.3 percent of the allocated costs) has
been shifted to power users for repayment as irrigation assistance. 
As shown in figure 2.2, irrigators are now scheduled to repay less
than 19 cents of every dollar of the construction costs allocated to
irrigation.  Repayment began in 1986 following a 10-year development
period.  Bureau officials stated that as of September 30, 1994, the
irrigators were current on their repayment obligation, having repaid
$694,440, or 12 percent of the $5.9 million. 

   Figure 2.2:  Amount Irrigators
   Will Pay Out of Each Dollar in
   Construction Costs Allocated to
   Irrigation in the Tualatin
   Project

   (See figure in printed
   edition.)

From the federal government's perspective, having power users pay
irrigation assistance reduces the value of the reimbursements the
government receives over the repayment period.  Under federal law and
a Department of Energy order, the power rates charged to customers
are to be set at a level that will recover (1) the operation and
maintenance costs of the power marketing administrations, (2) a
project's construction costs allocated to power (with interest), and
(3) irrigation assistance (which is interest-free).  In repaying a
project's construction costs, power revenues annually deposited in
the Treasury are typically applied first to the payment of the power
users' interest-bearing repayment obligation.  Once the
interest-bearing obligation has been repaid, revenues are accumulated
for repayment of the non-interest-bearing irrigation assistance.  As
such, irrigation assistance is typically credited in a lump sum at or
near the end of the irrigators' normal repayment period.  As a
result, the rate charged to power customers is minimized, but the
value of the funds received by the federal government, which
effectively has to wait longer to get its money, is reduced.  In
contrast, irrigators repay their allocated construction costs in a
continuous stream of payments over the repayment period.  Appendixes
V and VI provide details on the irrigation assistance associated with
each project.\13


--------------------
\12 66 Stat.  325. 

\13 Appendix IV shows how construction costs are allocated by the
project's purposes. 


   CONGRESSIONAL CHARGE-OFFS
---------------------------------------------------------- Chapter 2:3

The Congress has also provided financial assistance to irrigators by
selectively relieving them of a portion of their repayment
obligations on certain projects.  This assistance is referred to as a
charge-off.  In general, the Congress has provided such relief in
response to special circumstances, such as a determination that the
land is unproductive,\14 construction costs in excess of the amounts
agreed in the repayment contracts, settlement of Indian water rights
claims, droughts, and depressed economic conditions.  Repayment
relief is authorized by specific statutes that may apply to a single
project or a number of projects.  For example, the Omnibus Adjustment
Act of 1926 (44 Stat.  636) provided repayment relief to irrigators
in 21 projects.  About 13 percent of all the construction costs
incurred up to that time--about $17.3 million--were forgiven by the
federal government because a determination was made that the land was
nonproductive at specific projects. 


--------------------
\14 In such a case, land originally included in the economic
justification for a water project is found to be unproductive despite
the addition of water.  Following a determination by the Secretary of
the Interior and enactment of relief legislation, the land is deleted
from the project's justification, and the irrigator's repayment
obligation is correspondingly reduced. 


COSTS ALLOCATED TO IRRIGATORS AND
THEIR REPAYMENT STATUS
============================================================ Chapter 3

According to the Bureau's financial reports, as of September 30,
1994, the government's construction investment in 133 water projects
having irrigation as a purpose totaled about $21.8 billion.  Over
three-quarters of this total, $16.9 billion, is considered
reimbursable to the federal government.  Of the reimbursable costs,
$7.1 billion was allocated to irrigators for repayment.  Under
reclamation law, repayment of the irrigators' obligation can be
shifted to other beneficiaries of a project for payment as irrigation
assistance or reduced through charge-offs.  As a result of
adjustments made for irrigation assistance and charge-offs,
irrigators are scheduled to repay only $3.4 billion, or 47 percent,
of their allocated share of the water projects' construction costs. 
In only 14 of the 133 water projects we reviewed have irrigators
either paid, or are they scheduled to repay, their entire allocated
share of the construction costs.  According to Bureau officials,
irrigators are generally current on their repayment, having repaid
$945.0 million. 


   MOST COSTS FOR CONSTRUCTING
   WATER PROJECTS ARE CONSIDERED
   REIMBURSABLE
---------------------------------------------------------- Chapter 3:1

The Bureau has determined that under reclamation law, the federal
government should be reimbursed for $16.9 billion, or 77.5 percent,
of the $21.8 billion it has spent on constructing federal water
projects.  Of these reimbursable costs, the largest repayment
obligation--$7.1 billion--was allocated to irrigation.  Figure 3.1
shows how the reimbursable costs were allocated among the purposes of
the projects and the dollar amounts. 

   Figure 3.1:  Allocation of
   Reimbursable Construction Costs
   by Purpose, as of September 30,
   1994

   (See figure in printed
   edition.)

The Bureau has also determined that under reclamation law, $5.0
billion, or 22.9 percent, of the water projects' total construction
costs are nonreimbursable.  Of these nonreimbursable costs, flood
control was allocated the largest share--about $1.1 billion.  Figure
3.2 shows how the nonreimbursable costs were allocated among the
purposes of the projects and the dollar amounts. 

   Figure 3.2:  Allocation of
   Nonreimbursable Construction
   Costs by Purpose, as of
   September 30, 1994

   (See figure in printed
   edition.)

Appendix IV provides detailed information on the allocation of the
reimbursable and nonreimbursable construction costs for each project. 


   IRRIGATORS ARE OBLIGATED TO
   REPAY LESS THAN HALF OF THEIR
   ALLOCATED COSTS
---------------------------------------------------------- Chapter 3:2

Irrigators are responsible for repaying $3.4 billion, or 47 percent,
of the $7.1 billion in construction costs allocated to them for the
water projects.  Based on a determination regarding the irrigators'
ability to pay the full amount, repayment of $3.4 billion of these
costs was shifted to other users of the projects, mostly through
irrigation assistance to be paid with power revenues.  In addition,
irrigators have been relieved of $373.1 million of their repayment
obligation through charge-offs. 


      MOST IRRIGATORS RECEIVE
      IRRIGATION ASSISTANCE
-------------------------------------------------------- Chapter 3:2.1

For almost three-quarters of the 133 water projects that involve
irrigation, the Secretary of the Interior has determined that the
irrigators do not have the ability to repay all the costs allocated
to them.  As a result, $3.4 billion of the irrigators' repayment
obligation is scheduled for repayment as irrigation assistance by the
projects' other users, primarily from power revenues.  In 36
projects, irrigation assistance is scheduled to account for repayment
of 50 percent or more of the irrigators' repayment obligation.  The
highest percentage of irrigation assistance occurs with the
Parker-Davis project, where 100 percent of the irrigators' $14.1
million repayment obligation is to be repaid through irrigation
assistance.  The largest dollar amount of irrigation assistance
occurs with the Pick-Sloan Consolidated project, where such
assistance represents $1.2 billion of the irrigators' repayment
obligation of $1.5 billion. 

To date, power revenues account for only a small portion of the $49
million in irrigation assistance that has been paid to the federal
government.  As discussed in chapter 2, irrigation assistance paid
from power revenues is generally credited at or near the end of a
project's repayment period.  The Western Area Power Administration's
financial reports show receipt of $2 million from components of the
Pick-Sloan Consolidated project.  The next scheduled crediting of
irrigation assistance from power revenues is $25.1 million due to the
federal government in 1997 for the Boise project.  Appendixes V and
VI provide detailed information on the dollar amount of irrigation
assistance associated with each project and the percentage of the
irrigators' allocated costs being repaid through irrigation
assistance. 


      CHARGE-OFFS HAVE REDUCED
      IRRIGATORS' REPAYMENT
      OBLIGATION
-------------------------------------------------------- Chapter 3:2.2

In response to such events as land reclassification, construction
costs in excess of the amounts agreed in repayment contracts,
droughts, and depressed economic conditions, the Congress has
legislatively relieved irrigators of repayment of $275.9 million of
the $7.1 billion allocated to irrigation.  In 15 projects, such
charge-offs account for relief from over 50 percent of the
irrigators' repayment obligation.  Appendix VII lists the 15
projects.  The highest percentage of relief--98.7 percent of the
irrigators' $2.2 million repayment obligation--was granted for the
Pecos River Basin project.  The largest dollar amount of
relief--$114.9 million of the irrigators' repayment obligation of
$1.5 billion--was granted for the Pick-Sloan Consolidated project. 

According to Bureau reports, the Congress authorized the Bureau to
charge off an additional $97.2 million of the irrigators' repayment
obligation in 15 projects through an accounting procedure.\15 Thus,
as a result of legislative actions and a resulting change in the
Bureau's accounting procedures, $373.1 million of the irrigators'
repayment obligation has been charged off.  Appendixes V and VI
provide detailed information on the dollar amount charged off for
each project and the percentage reduction in the irrigators'
allocated costs as a result of such charge-offs. 

Overall, as a result of irrigation assistance and charge-offs,
irrigators are now scheduled to repay 47 percent of their total
repayment obligation of $7.1 billion.  Figure 3.3 shows how much of
the construction costs allocated to irrigation will actually be
repaid by the irrigators. 

   Figure 3.3:  Amount Irrigators
   Will Pay Out of Each Dollar in
   Construction Costs Allocated to
   Irrigation

   (See figure in printed
   edition.)

According to Bureau officials, the irrigators are generally current
on their repayment obligations, having repaid $945 million of their
obligation as of September 30, 1994. 


--------------------
\15 In 1988, as directed by the Omnibus Budget Reconciliation Act of
1987 (P.L.  100-203, 101 Stat.  1330-268), the Bureau discounted and
allowed prepayment of construction costs authorized under the
Rehabilitation and Betterment Act of 1949.  In accounting for these
sales, the Bureau recorded these transactions as discounted loans
within the overall category of charge-offs.  The recorded figure
represents the difference between the construction costs originally
allocated to the irrigators and the value received by the federal
government when these costs were discounted and prepaid. 


   IRRIGATORS RARELY PAY THEIR
   FULL ALLOCATED SHARE
---------------------------------------------------------- Chapter 3:3

In only 14 of the 133 water projects we reviewed have irrigators
either paid, or are they scheduled to repay, their entire allocated
share of the construction costs.  The Bureau's records for the 133
projects show that as of September 30, 1994, irrigators had fully
paid their repayment obligations without benefit of irrigation
assistance and/or charge-offs for three projects--the $242,926 Arnold
project, the $601,026 Burnt River project, and the $1,247,220
Brantley project.  In 11 other projects, irrigators are scheduled to
pay their full share without such assistance or legislative relief. 
As of September 30, 1994, the irrigators associated with these
projects had repaid $47.3 million of their $76.3 million repayment
obligation and are scheduled to repay the remaining $29.0 million. 

For almost 90 percent of the water projects, irrigation assistance
and/or charge-offs account for payment and/or relief of some portion
of the irrigators' repayment obligation.  Figure 3.4 shows the number
and percentage of projects for which such combinations of repayment
and irrigation assistance and/or charge-offs are being used to meet
the irrigators' repayment obligation. 

   Figure 3.4:  Repayment and
   Assistance/Relief Combinations
   for Costs Allocated to
   Irrigators by Number of
   Projects and Percentage, as of
   September 30, 1994

   (See figure in printed
   edition.)

For the projects overall, irrigation assistance and charge-offs
account for either a large amount of the repayment and/or relief of
the irrigators' obligation (over 70 percent) or a small amount (less
than 10 percent).  For three projects with repayment obligations
totaling $142.8 million, irrigation assistance and/or charge-offs are
scheduled to account for 100 percent of the obligation.  For 41
projects with repayment obligations totaling $3.7 billion, irrigation
assistance and charge-offs are scheduled to account for 70 percent or
more of the repayment and/or relief of these obligations.  At the
other end of the scale, for 39 projects having a combined repayment
obligation of $2.7 billion, irrigation assistance and charge-offs
represent less than 10 percent of the obligation.  Appendix VI
contains details for each project on the dollar amount and percentage
that irrigation assistance and/or charge-offs are scheduled to
account for out of the irrigators' total repayment obligation,
appendix VIII lists the 41 projects where irrigation assistance
and/or charge-offs account for 70 percent or more of the irrigators'
obligation, and appendix IX lists the 39 projects where they account
for 10 percent or less of the obligation. 


CHANGES IN RECLAMATION LAW
REGARDING ALLOCATION OF PROJECT
COSTS AND REPAYMENT REQUIREMENTS
=========================================================== Appendix I

Reclamation law determines how the costs of constructing reclamation
projects are allocated and how repayment responsibilities are
assigned among the projects' beneficiaries.  Collectively, the
federal reclamation statutes that are generally applicable to all
projects and the statutes authorizing individual projects are
referred to as reclamation law.  In implementing reclamation law, the
Bureau is guided by its implementing regulations, administrative
decisions of the Secretary of the Interior, and applicable court
cases. 

The passage of the Reclamation Act of 1902 (32 Stat.  388)
established the Reclamation Fund and provided for the construction of
single-purpose irrigation projects in the West.  Since then,
reclamation law has been significantly amended and supplemented. 

Initially, the federal water project construction program was to be
self-sufficient.  Under the 1902 act, projects were to be funded
through a revolving fund initially capitalized by revenue generated
from the sale of public lands.  No appropriated funds were to be used
to build these water projects.  Upon completion of a project,
irrigators\16 were to repay the revolving fund for the costs of
constructing the project within 10 years.  However, from the
beginning, irrigators were not required to pay interest on their
repayment obligation.  The act's legislative history states that ". 
.  .  the Government, interested only in the settlement of the lands,
can well forego any interest on investments and be content with the
return of the principal."

Early on, it was discovered that the costs of establishing irrigated
farming on previously unfarmed, arid land were much higher than
expected, and the costs of building the water projects were much
higher than originally estimated.  As a result, major funding and
repayment changes were made to the reclamation program between 1902
and 1939. 

In 1939, the Congress fundamentally changed the nature of the
reclamation program in the West by enacting the Reclamation Project
Act of 1939 (53 Stat.  1187).  Under the act, projects could be
authorized for multiple purposes, and the construction costs would be
allocated among the projects' various purposes:  irrigation,
municipal and industrial water supply, hydroelectric power
generation, flood control, and navigation.  The economies of scale
associated with these multipurpose projects allowed sharing of costs,
so that these projects, including those that provided irrigation,
were economically viable.  Since 1939, appropriated funds have been
used to construct most reclamation projects. 

Since 1906, reclamation law has authorized the use of power revenues
to assist in the payment of irrigation costs.  A 1944 opinion from
the Department of the Interior's Office of the Solicitor,
interpreting the provisions of the 1939 act, confirmed the principle
of limiting the financial obligation of irrigators to their ability
to repay their share of a project's construction costs.  Costs
determined to be beyond the irrigators' ability to pay could be
repaid by other revenue sources, primarily from revenues earned from
the sale of the electric power generated by the projects.  Payments
made from other sources under this interpretation of the law became
known as irrigation assistance. 

Table I.1 lists some of the significant legislation enacted since
1902 concerning the reclamation project construction program as it
related to irrigators and the characteristics of this legislation. 



                                    Table I.1
                     
                     Some Significant Changes in Reclamation
                       Law Regarding Allocation of Project
                     Costs to Irrigators and Their Repayment
                                  of These Costs

Statute                                  Change
---------------------------------------  ---------------------------------------
Reclamation Act of 1902 (32 Stat. 388)    Irrigation projects are authorized.
                                          Construction is funded via a
                                         revolving fund.
                                          Repayment of costs takes place over
                                         10 years.
                                          Repayment is interest-free.

Town Sites and Power Development Act of   Establishment of towns and provision
1906 (34 Stat. 116)                      of water are authorized.
                                          Projects' surplus power can be sold
                                         to towns and the revenues credited to
                                         repayment of irrigation costs.

Advances to the Reclamation Fund Act of   U.S. Treasury is directed to loan up
1910 (36 Stat. 835)                      to $20 million to the fund to finance
                                         completion of the construction of water
                                         projects.

Reclamation Extension Act of 1914 (38     Repayment period is extended from 10
Stat. 686)                               to 20 years.

Fact Finders' Act of 1924 (43 Stat.       Irrigators' repayments are amended to
672)                                     5 percent per year of their average
                                         crop value based on the preceding 10
                                         years.
                                          Use of project revenues from
                                         nonirrigation activities, such as power
                                         sales and surplus water sales, is
                                         authorized for repayment of irrigators'
                                         construction costs and payment of
                                         operation and maintenance costs.

Omnibus Adjustment Act of 1926 (44        Repayment period is extended from 20
Stat. 636)                               to 40 years.
                                          Irrigators are relieved of parts of
                                         their repayment obligations because of
                                         nonproductive land at specified
                                         projects.

Five Million Dollar Advance to the        U.S. Treasury is directed to loan up
Reclamation Fund Act of 1931 (46 Stat.   to $5 million to the fund to finance
1507)                                    completion of the construction of water
                                         projects.

Reclamation Project Act of 1939 (53       Multipurpose water projects are
Stat. 1187)                              authorized, allowing for power,
                                         municipal and industrial water supply,
                                         navigation, and flood control as
                                         project purposes.
                                          Construction of projects is financed
                                         by appropriated funds.
                                          Development period of up to 10 years
                                         is added to the irrigators' repayment
                                         schedule.
                                          Some construction costs are
                                         designated as nonreimbursable.
                                          Power costs are to be repaid with
                                         interest.
                                          Municipal and industrial water supply
                                         costs can be repaid with interest.
                                          Repayment of irrigation costs remains
                                         interest-free.

Rehabilitation and Betterment Act of      Repayment of expenditures is
1949 (63 Stat. 724)                      authorized for the rehabilitation and
                                         betterment of the irrigation systems of
                                         existing Bureau projects in
                                         installments fixed according to the
                                         water user's ability to pay.

Federal Water Project Recreation Act of   Up to 50 percent of the separable
1965 (P.L. 89-72, 79 Stat. 213)          construction costs for recreation and
                                         fish and wildlife enhancement are
                                         deemed nonreimbursable.
                                          Reimbursable costs for these purposes
                                         are to be repaid with interest over 50
                                         years.
--------------------------------------------------------------------------------
In addition to the statutes listed, which are generally applicable to
all federal water projects, specific authorizing legislation can
dictate a water project's purposes, cost reimbursement terms, and
repayment period.  For example, section 2 of the Tualatin Project Act
of 1966 (P.L.  89-596, 80 Stat.  822) authorizes a 50-year period for
repayment of the project's construction costs allocated to irrigation
and municipal and industrial water supply.  Furthermore, section 4 of
the act authorizes highway transportation as a purpose of the project
and states that the costs allocated to this purpose are
nonreimbursable in accordance with section 208 of the Flood Control
Act of 1962.  The 1962 act sets out criteria for nonreimbursement of
the federal costs of relocating roads to current standards. 


--------------------
\16 In this report, "irrigators" refers to the irrigation or water
districts that have contracted to repay the costs of constructing a
project. 


SMALL RECLAMATION PROJECT LOANS
AND DISTRIBUTION SYSTEM LOANS MADE
TO IRRIGATORS
========================================================== Appendix II

The Small Reclamation Projects Act of 1956 (70 Stat.  1044) and the
Distribution System Loans Act of 1955 (69 Stat.  244) provide the
Bureau with general authority to finance the construction of small
water projects and water delivery systems and to rehabilitate and
improve the construction of existing federal water projects. 
Currently, only the Small Reclamation Program is active, and several
loan applications are under consideration.  Distribution System loans
have not been made since 1991.  Under Phase II of the National
Performance Review, the two programs are scheduled to be terminated. 

Under the Small Reclamation Project Act, the Bureau makes
interest-free loans and grants for the construction of projects
similar to those of the regular reclamation program.  These loans and
grants are limited to a fixed amount of the total costs of the Small
Reclamation project being financed.  The 1956 act initially set this
limit at $10 million, but the limit was raised to $51.3 million as of
1994.  The Bureau also requires 10- to 25-percent local financing for
projects built under the act.  While such projects must have
irrigation as a principal purpose, they can also provide water for
municipal and industrial water supply, hydropower electrical
generation, flood control, recreation, and fish and wildlife
improvement. 

Under the Distribution System Loans Act, the Bureau made loans for
the construction of the distribution systems associated with federal
water projects.  Borrowers could be required to contribute up to 10
percent of the amount to be financed.  The loan repayment terms are
similar to the standard repayment provisions provided for by
reclamation law in larger projects.  Repayment of the irrigation
component of the loans is interest-free.  Recipients of distribution
system loans could also be granted a development period of up to 10
years. 


      FINANCIAL ASSISTANCE
      PROVIDED TO IRRIGATORS
      RECEIVING LOANS
------------------------------------------------------ Appendix II:0.1

The financial assistance that irrigators receive under these loans is
the same as they receive on the repayment of their share of the
construction costs for larger water projects--the loans are
interest-free and repaid over a lengthy period of time.  As with the
larger water projects, the subsidy associated with these loans can be
substantial.  For example, in 1984 irrigators from the Harquahala
Valley Irrigation District in Arizona contracted with the Bureau to
construct a $34.5 million distribution system to transport water from
the aqueduct of the Bureau's Central Arizona project to their farms. 
Construction was financed, in part, by a $26 million loan from the
Bureau.  The loan was interest-free and repayable over 37.5 years. 
In 1989, when the District began making payments towards its debt for
the distribution system, the present value of the $26 million
repayment stream was $4 million.  The remaining $22 million, or 84.6
percent of the loan amount, represents the interest subsidy
associated with this loan. 


      REPORTING OF SUBSIDIES IN
      THE BUDGET
------------------------------------------------------ Appendix II:0.2

Effective in fiscal year 1992, the Federal Credit Reform Act of 1990
(P.L.  101-508, tit.  V, 104 Stat.  1388-610) requires that new
budget authority and outlays be recorded in the budget for the
government's cost of extending or guaranteeing credit, called the
subsidy cost.\17 Separate appropriations are made for administrative
expenses.  The unsubsidized portion of a direct loan is expected to
be recovered from the borrower.  The subsidy costs of the Small
Reclamation Loan program are reported under the act.  The Budget of
the United States Government, Fiscal Year 1997 reported that for
fiscal year 1995, $9 million in new budget authority was provided,
which would support $16 million in direct loans; for fiscal year
1996, $12 million in new budget authority was estimated to support
$33 million in new direct loans; and $13 million in new budget
authority was requested for fiscal year 1997 to support new loans of
$36 million.  According to Bureau officials, the subsidy costs
associated with the Distribution System Loans program are not
reported because no loans have been made since the passage of the
act. 


--------------------
\17 The act defines the subsidy cost of direct loans as the present
value--over the loan's life--of the disbursements made by the
government (loan disbursements and other payments) minus the
estimated payments to the government (repayment of principal,
payments of interest, and other payments) after adjusting for any
defaults in the project, prepayments, fees, penalties, and other
recoveries. 


      STATUS OF LOAN PROGRAM
------------------------------------------------------ Appendix II:0.3

Since 1956, the Bureau has issued 102 Small Reclamation Project loans
totaling $532.6 million.  The repayment terms for the loans ranged
from 6 years to 50 years; 57.8 percent of the loans have terms of 40
years or more.  During 1988, the federal government discounted and
allowed early repayment of 87 of these loans to the respective water
users as directed by deficit reduction legislation.  In 1990,
Congress forgave repayment of two loans as part of an Indian water
rights claims settlement.  As of September 30, 1994, 13 loans with a
repayment balance of $79.2 million remained.  According to Bureau
officials, all borrowers are current. 

Since 1955, the Bureau has issued 53 loans totaling $707.4 million,
to finance distribution systems in California and Arizona.  Repayment
terms ranged from 15 years to 64 years; 64.2 percent of the loans
have terms of 40 years or more.  During 1988 and 1992, the federal
government discounted and allowed early repayment of 19 of the loans. 
As of September 30, 1994, one loan had been repaid, and the remaining
33 had a repayment balance of $406.6 million.  According to Bureau
officials, most borrowers are current on the repayment of their
loans.  However, two loans, totaling $84.4 million, are owed by
entities that are involved in bankruptcy proceedings. 

Appendix III provides a detailed list of these loans, including the
borrowers, amounts, and repayment status. 


STATUS OF REPAYMENT OF BUREAU OF
RECLAMATION LOANS BY STATE AS OF
SEPTEMBER 30, 1994
========================================================= Appendix III


                           Payout
Stat                       period                                Repayments        Unpaid
e     Borrower            (years)   Loan amount   Charge-offs       to date       balance
----  ------------------  -------  ------------  ------------  ------------  ------------
Small Reclamation Loans
-----------------------------------------------------------------------------------------
AZ    Ak-Chin Farms           N/A   $13,842,788   $13,842,788             0             0
       Eastside
AZ    Ak-Chin Farms West      N/A    18,542,801    18,542,801             0             0
       Indian Community
AZ    Brown Canal              45       164,145        64,566       $99,579             0
       Company
AZ    Curtis Canal             50        84,720        67,787        16,933             0
       Company
AZ    Gila River Farms         18     6,567,304             0     1,906,720    $4,660,584
AZ    Gila River Farms         29    14,020,826     8,989,671     5,031,154             0
AZ    Graham Canal             50       139,713       120,070        19,643             0
       Company
AZ    Roosevelt                48     3,982,209     1,817,390     2,164,819             0
       Irrigation
       District
AZ    Roosevelt                26    10,391,971     6,057,686     4,334,285             0
       Irrigation
       District
AZ    Roosevelt Water          50     4,833,481     2,836,989     1,996,492             0
       Conservation
       District
CA    Alpaugh Water            24     1,412,000       656,178       755,822             0
       District
CA    Banta-Carbona            40       964,000       333,417       630,583             0
       Irrigation
       District
CA    Browns Valley            49     4,797,071     2,047,412     2,749,659             0
       Irrigation
       District
CA    Buttonwillow             43     6,000,000     3,985,964     2,014,036             0
       Improvement
       District
CA    Buttonwillow             30     3,000,000     1,355,990     1,644,010             0
       Irrigation
       District
CA    Byron-Bethany            40     1,756,700       576,685     1,180,015             0
       Irrigation
       District
CA    Camrosa County           35     4,800,000     2,502,862     2,297,138             0
       Water District
CA    De-Luz Heights           31     7,969,493     5,185,872     2,783,621             0
       Municipal Water
       District
CA    Eastern Municipal        40     4,971,983     1,658,567     3,313,416             0
       Water District
CA    Eastern Municipal        38    17,607,333    10,349,997     7,257,337             0
       Water District
       Number 2
CA    Elsinore Valley          40    16,594,500             0        15,553    16,578,947
       Municipal Water
       District
CA    Fallbrook Public         26    10,712,384     4,928,686     5,783,698             0
       Utility District
CA    Georgetown Divide        49     4,636,771     1,754,012     2,882,759             0
       Public Utility
       District
CA    Glen-Colusa              29    17,000,000    10,218,512     6,781,488             0
       Irrigation
       District
CA    Goleta County            40     1,626,343       286,310     1,340,033             0
       Water District
CA    Jackson Valley           50     2,377,804     1,081,012     1,296,792             0
       Irrigation
       District
CA    Nevada Irrigation        40     6,550,000     4,093,590     2,456,410             0
       District
CA    Pioneer Water            35       997,000       608,427       388,573             0
       Company
CA    Pleasant Valley          40     2,040,000       338,450     1,701,550             0
       County Water
       District
CA    Pleasant Valley          34     4,700,000     2,972,477     1,727,523             0
       County Water
       District
CA    Pond-Poso                40    14,200,000     8,287,787     5,912,213             0
       Improvement
       District
CA    Rainbow Municipal        40     2,987,732     2,414,910       572,822             0
       Water District -
       Annex District 6
CA    Rainbow Parent           30    16,218,528    10,857,349     5,361,178             0
       Municipal Water
       District
CA    Ramona Municipal         30    25,943,921    20,663,224     5,280,697             0
       Water District
CA    Rancho California        30    15,255,051     6,069,713     9,185,338             0
       Water District
CA    Redwood Valley           35     7,313,000             0       458,000     6,855,000
       County Water
       District
CA    San Benito County        40     1,424,999       319,358     1,105,641             0
       Water
       Conservation and
       Flood Control
       District
CA    San Bernadino -          20    13,437,267             0     2,018,445    11,418,822
       Day Creek
CA    Santa Ana                30    14,876,248             0     2,034,000    12,842,248
       Watershed Project
       Authority
CA    Santa Ynez River         40     3,763,852     1,062,567     2,701,285             0
       Water
       Conservation
       District
CA    South San Joaquin        40     4,892,838       952,111     3,940,727             0
       Irrigation
       District
CA    South Sutter Water       50     4,703,808     2,423,347     2,280,461             0
       District
CA    Tehachapi-               40     6,498,869     3,726,204     2,772,665             0
       Cummings Water
       District
CA    United Water             20    18,678,131             0     2,288,000    16,390,131
       Conservation
       District
CA    Valley Center            40    10,000,000     7,656,959     2,343,041             0
       Municipal Water
       District
CA    West San                 40     3,519,297     1,450,368     2,068,929             0
       Bernardino County
       Water District
CA    Yolo County Flood        41     2,123,800     1,602,940       520,860             0
       Control and Water
       Conservation
       District
CO    City of Fort             20     7,355,000     2,172,658     5,182,342             0
       Collins -Joe
       Wright Reservoir
CO    North Poudre             50       951,534       511,813       439,721             0
       Irrigation
       Company
CO    Orchard City             49       270,000       132,565       137,435             0
       Irrigation
       District
CO    Overland Ditch and       40     2,834,230     2,292,283       541,947             0
       Reservoir
CO    Water Supply and         50     1,355,700       837,759       517,942             0
       Storage Company
HI    Molokai Irrigation       40     4,513,727     1,734,729     2,778,998             0
       District
ID    King Hill                50       817,596       511,287       306,309             0
       Irrigation
       District
ID    Malad Valley             50       527,125       265,547       261,578             0
       Irrigating
       Company
ID    Salmon River Canal       50       984,557       571,605       412,952             0
       Company
ID    Saint John               50       737,833       438,513       299,320             0
       Irrigating
       Company
MT    Buffalo Rapids           19       815,560       146,321       669,239             0
       Irrigation
       District Number 1
MT    Buffalo Rapids           19       175,000        45,835       129,165             0
       Irrigation
       District Number
       1, Amendment
MT    Buffalo Rapids           21     1,409,000       748,943       660,057             0
       Irrigation
       District Number 2
MT    East Bench               37     3,202,000     2,564,278       637,722             0
       Irrigation
       District
MT    State of Montana -       40     1,308,230       936,420       371,810             0
       Cooney Dam
       Rehabilitation
MT    West Bench               28     3,400,000     2,140,639     1,259,361             0
       Irrigation
       District
NE    Central Nebraska         40     9,946,400     6,791,917     3,154,483             0
       Public Power and
       Irrigation
       District
NE    Central Nebraska         27    10,368,000     6,513,551     3,854,449             0
       Public Power and
       Irrigation
       District -Phelps
       System
NE    Mitchell -Gering         40       447,750       253,344       194,406             0
       Irrigation
       Districts
NE    Mitchell                 50     1,769,250     1,098,865       670,385             0
       Irrigation
       District
NE    Whitney Irrigtion        20     1,682,000       521,050     1,160,950             0
       Company
NV    Walker River             40       224,548        28,002       196,546             0
       Irrigation
       District
OR    Central Oregon           44     3,072,000     1,808,436     1,263,564             0
       Irrigtion
       District
OR    Douglas County           40    11,799,442     4,543,257     7,256,185             0
       Water Resources
       Survey/
       Galesville
       Project
OR    Klamath Basin            40       817,993       172,030       645,963             0
       Water District
TX    Adams Garden             35     2,087,548     1,321,811       765,737             0
       Irrigation
       District Number
       19
TX    Cameron County           35     4,596,877     1,132,069     3,464,808             0
       Water
       Conservation
       Irrigation
       District 1/
       Harlington
TX    Cameron County           45     4,907,117     3,135,529     1,771,588             0
       Water
       Conservation
       Irrigation
       District 5/
       Brownville
TX    Delta Lake               43    16,178,736    12,458,034     3,720,702             0
       Irrigation
       District
TX    Donna Irrigtion          35     4,067,000             0     3,207,000       860,000
       District
TX    Hidalgo County           29     7,517,000     5,388,338     2,128,662             0
       Water
       Conservation
       Irrigation
       District Number 1
TX    Hidalgo County           40    16,182,937    12,561,891     3,621,046             0
       Water
       Conservation
       Irrigation
       District Number 2
       San Juan
TX    Hidalgo County           40     4,842,075     3,187,225     1,654,850             0
       Water
       Conservation
       Irrigation
       District Number 5
TX    Santa Maria Water        41     1,573,800       931,044       642,756             0
       Conservation
       Irrigation
       District/Cameron
       County Number 4
UT    Bountiful Water          50     3,510,000     1,843,914     1,666,086             0
       Subconservancy
       District
UT    Centerville-Deuel        48       401,802             0       328,410        73,392
       Creek Irrigation
       Company
UT    Farmington               28     4,424,000     2,372,031     2,051,969             0
       Pressurized
       Irrigation
       District
UT    Haights Creek             6        70,947             0        62,099         8,847
       Irrigation
       Company
UT    Haights Creek            38       326,845             0       213,210       113,635
       Irrigation
       Company -Loan
       Number 1
UT    Haights Creek            45       716,437             0       206,032       510,405
       Irrigation
       Company -Loan
       Number 2
UT    Hooper Irrigation        50     1,511,711       701,892       809,819             0
       Company
UT    Kays Creek               46       372,504        48,693       323,811             0
       Irrigation
       Company
UT    Roy Water                40     2,847,603     1,778,275     1,069,328             0
       Conservation
       District -Part B
UT    Roy Water                50     4,859,008     3,473,763     1,385,245             0
       Conservation
       Subdistrict -
       Part A
UT    Settlement Canyon        50     1,162,307       608,009       554,298             0
       Irrigation
       Company
UT    South Davis County       37       570,933        63,250       507,683             0
       Water Improvement
       District
UT    South Weber Water        38     1,880,000     1,396,890       483,110             0
       Improvement
       District
UT    Upper Yampa Water        30     3,635,000             0       347,645     3,287,355
       Conservatory
       District
UT    Weber-Box Elder          48       302,458        51,402       251,056             0
       Conservation
       District Loan
       Number 1
UT    Weber-Box Elder          45       811,000       428,869       382,131             0
       Conservation
       District Loan
       Number 2
WA    Columbia                 39     2,734,100     1,926,805       807,295             0
       Irrigation
       District
WA    Greater Wenatchee        34     6,444,641             0       861,507     5,583,134
       Irrigation
       District
WA    Wenatchee Heights        38       920,000       526,096       393,904             0
       Reclamation
       District
WY    Shoshone                 40     3,263,300     1,074,950     2,188,350             0
       Irrigation
       District -
       Garland Canal
       Power Project
WY    Shoshone                 39       214,000        47,005       166,995             0
       Irrigation
       District -
       Garland Canal
       Power Project
=========================================================================================
      Total Small                  $532,636,843  $269,000,434  $184,453,907   $79,182,501
       Reclamation Loans

Distribution System Loans
-----------------------------------------------------------------------------------------
AZ    Central Arizona          26    66,900,000             0     2,400,000    64,500,000
       Irrigation
       Drainage District
AZ    Chandler Heights         27       620,000             0        15,140       604,860
       Citrus Irragation
       District
AZ    Chaparral City           20     3,091,923             0       461,767     2,630,156
       Water Company
AZ    Harquahala Valley        38    26,063,770    19,912,400     6,151,370             0
       Irrigation
       District
AZ    Hohokam Irrigation       30    31,800,000             0       258,000    31,542,000
       Drainage District
AZ    Maricopa Stanfield       26    78,000,000             0     3,600,000    74,400,000
AZ    New Magma                22    17,500,000             0        61,077    17,438,923
       Irrigation and
       Drainage District
AZ    Queen Creek              26     9,960,000             0        92,364     9,867,636
       Irrigation
       District
AZ    San Tan Irrigation       19     1,820,000             0        22,242     1,797,758
       District
AZ    Tonopah Irrigation       29     2,797,504             0        60,000     2,737,504
       District
CA    Arvin-Edison Water       40    41,000,000    16,891,396    24,108,604             0
       Storage District
CA    Bella Vista Water        40     2,945,710             0     1,133,054     1,812,656
       District
CA    Broadview                40     1,113,366       298,849       814,517             0
       Irrigation
       District
CA    Chowchilla Water         40     3,250,000       732,261     2,517,739             0
       District
CA    Clear Creek              50     1,174,399             0       693,599       480,801
       Community Service
       District
CA    Colusa County            40    14,800,000             0     2,220,000    12,580,000
       Water District
CA    Colusa County            57     6,408,800     3,942,309     2,466,490             0
       Water District
CA    Contra Costa             44     1,164,923             0       975,041       189,882
       County District
CA    Corning Water            40     5,108,060             0     1,472,622     3,635,438
       District
CA    Delano-Earlimont         40    10,560,201             0     9,373,222     1,186,978
       Irrigation
       District
CA    Dunnigan Water           40     6,817,416             0       681,742     6,135,673
       District
CA    El Dorado                46    24,323,230             0     6,495,119    17,828,111
       Irrigation
       District
CA    Exeter Irrigation        40     3,485,126             0     3,005,906       479,220
       District
CA    Feather Water            38     2,764,473       950,959     1,813,514             0
       District
CA    Garfield Water           35       386,378             0       336,701        49,677
       District
CA    Glide Irrigation         64     5,457,188     3,833,628     1,623,560             0
       District
CA    Huron, City of           40        77,560             0        36,841        40,719
CA    Ivanhoe Irrigation       40     2,150,984             0     1,962,773       188,211
       District
CA    Kanawha Water            40     2,690,835     2,035,043       655,792             0
       District -
       Improvement
       District Number 1
CA    Kanawha Water            32     3,202,240     1,958,901     1,243,339             0
       District -
       Improvement
       District Number 2
CA    Kanawha Water            33     2,466,415     1,703,850       762,565             0
       District -
       Improvement
       District Number 3
CA    La Branza Water          40     2,990,500     1,989,553     1,000,947             0
       District
CA    Lewis Creek Water        40       395,000             0       227,125       167,875
       District
CA    Lindmore                 40     4,991,841             0     4,555,055       436,786
       Irrigation
       District
CA    Lindsay-Stratmore        40     2,248,038             0     2,248,038             0
       Irrigation
       District
CA    Madera Irrigation        40     5,177,000             0     1,241,800     3,935,200
       District
CA    Madera Irrigation        40     8,320,000             0     7,589,044       730,956
       District
CA    Oakdale Irrigation       15    17,833,016     9,992,766     7,840,249             0
       District
CA    Orland-Artois            30    23,127,537             0     1,156,377    21,971,160
       Water District
CA    Plain View Water         40       544,760             0       388,142       156,618
       District
CA    Proberta Water           40       591,895       250,749       341,146             0
       District
CA    San Benito County        27    19,258,125    14,256,733     5,001,392             0
       Water
       Conservation and
       Flood Control
       District
CA    San Luis Water           38    13,640,951     8,264,121     5,376,830             0
       District
       Irrigation
       District Numbers
       1, 2, 3
CA    Saucelito                40     3,586,291       709,563     2,876,728             0
       Irrigation
       District
CA    Shafter-Wasco            40     8,366,979             0     6,798,171     1,568,808
       Irrigation
       District
CA    Solano Irrigation        40    15,050,480     4,454,425    10,596,055             0
       District
CA    Southern San             40     8,338,835             0     7,192,289     1,146,546
       Joaquin Municipal
       Utility District-
       1
CA    Southern San             40       888,883             0       766,889       121,994
       Joaquin Municipal
       Utility District-
       2
CA    Stone Corral             40     1,888,000             0     1,184,606       703,394
       Irrigation
       District
CA    Tea Pot Dome Water       40     1,665,816             0     1,228,539       437,277
       District
CA    Terra Bella              38     1,900,000       383,731     1,516,269             0
       Irrigation
       District
CA    Westlands Water          40   179,075,371             0    53,941,937   125,133,434
       District
CA    Westside Water           37     7,620,546     5,687,687     1,932,859             0
       District
=========================================================================================
      Total Distribution           $707,400,364   $98,248,925  $202,515,186  $406,636,252
       System Loans
-----------------------------------------------------------------------------------------

ALLOCATION OF CONSTRUCTION COSTS
BY PROJECT PURPOSE FOR 133
PROJECTS INVOLVING IRRIGATION, AS
OF SEPTEMBER 30, 1994
========================================================== Appendix IV

                                                                               (Dollars in thousands)


                                                                                                        Highway            Cultural                                           Total
Region and                                                              Flood                Fish and  improvem            restorat                                         project
project            Irrigation       M&I\a       Power     Total\b     control  Recreation    wildlife       ent     SOD\c       ion  Indian use     Other\d     Total\b      cost\b
-----------------  ----------  ----------  ----------  ==========  ----------  ----------  ----------  --------  --------  --------  ----------  ----------  ==========  ==========
Great Plains Region
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Buffalo Rapids         $5,264           0         0 $       5,264           0           0           0         0         0         0           0           0           0      $5,264
Colorado-Big          112,116           0    $111,767     223,883           0        $688         $15         0      $273         0           0           0        $976     224,858
 Thompson
Fryingpan-             70,720    $150,081     238,899     459,700     $15,162      43,273      89,123    $1,550         0      $958           0     $22,659     172,724     632,425
 Arkansas
Huntley                 2,312           0           0       2,312           0           0           0         0         0         0           0           0           0       2,312
Intake                     94           0           0          94           0           0           0         0         0         0           0           0           0          94
Kendrick               17,843           0      23,055      40,898           0         199           0         0         4         0           0           0         204      41,102
Lower Rio Grande-       5,774           0           0       5,774           0           0           0         0         0         0           0           0           0       5,774
 La Feria
 Division
Lower Rio Grande-      11,817           0           0      11,817           0           0           0         0         0         0           0           0           0      11,817
 Mercedes
 Division
Lower Yellowstone       4,615           0           0       4,615           0          36           0         0         0         0           0           0          36       4,651
Milk River             12,856          96           0      12,952           0           0           0        26     3,504         0           0           0       3,530      16,482
Mirage Flats            3,106           0           0       3,106           0           0           0         0        22         0           0           0          22       3,128
North Platte           32,709           0      15,611      48,319           0           0           0         0       835         0           0           0         835      49,154
Pick-Sloan          1,497,969     256,398   1,870,236   3,624,603     529,839      70,158      80,298    13,388    23,263     1,297           0     115,647     833,890   4,458,493
 Consolidated
Rapid Valley              420         500           0         920           0           0           0         0     6,931         0           0           0       6,931       7,851
San Angelo             10,815       6,567           0      17,381      11,128          68       3,897         0     1,835         0           0           0      16,928      34,310
Shoshone               34,928          10       5,092      40,030           0           0           0         0         0         0           0           0           0      40,030
Sun River              19,104           0           0      19,104           0           0           0         0     3,515         0           0           0       3,515      22,619
Trinidad                6,446           0           0       6,446           0           0           0         0         0         0           0           0           0       6,446
W.C. Austin            10,475       1,080           0      11,555       1,130          15           0         0     1,899         0           0           0       3,045      14,600
Washita Basin           2,775      13,011           0      15,786      15,417         639       1,135         0        35         0           0         193      17,420      33,206

Lower Colorado Region
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Boulder Canyon-        73,733           0           0      73,733       4,586           0           0         0         0         0           0           0       4,586      78,320
 All-American
 Canal
Central Arizona       342,693   1,275,024     702,404   2,320,122      93,981     106,074           0         0   107,302    23,916    $781,245      32,964   1,145,481  3,465,603\
                                                                                                                                                                                  e
Colorado River         45,938           0           0      45,938           0           0           0         0         0         0           0     338,941     338,941     384,879
 Salinity Control
Dixie                   1,974           0           0       1,974           0           0           0         0         0         0           0           0           0       1,974
Gila                   43,760           0           0      43,760       5,915           0           0         0         0         0      23,892       2,186      31,993      75,753
Palo Verde              4,026           0           0       4,026         886           0           0         0         0         0           0           0         886       4,912
 Diversion
Parker-Davis           14,079      13,190     353,667     380,937           0           0           0       872         0         0           0      14,135      15,007     395,944
Salt River             47,020           0           0      47,020           0           0           0         0   190,657         0         949           0     191,606     238,626
Yuma Auxiliary          2,762           0           0       2,762           0           0           0         0         0         0           0           0           0       2,762
Yuma                    5,769           0         497       6,265           0           0           0         0         0         0           0          14          14       6,280

Mid Pacific Region
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Corps of               29,151           0       2,148      31,299      81,398       1,040           0         0         0         0           0           0      82,437     113,737
 Engineers
 Combined
 Projects
Cachuma                24,923      20,026           0      44,950           0           0           0         0         0         0           0           0           0      44,950
Central Valley      1,617,675     579,776     698,332  3,188,388\     130,412      90,730     274,804    15,973    20,675     4,610           0      90,733     627,938   3,816,326
                                                                f
Humboldt                1,776           0           0       1,776           0          11           0         0         0         0           0          26          37       1,813
Klamath                52,569           0           0      52,569           0           0           0         0         0         0           0         243         243      52,812
Newlands               10,729           0         342      11,071           0         198           0         0     6,319         0           0      10,380      16,898      27,968
Orland                  3,610           0           0       3,610           0           0           0         0     3,034         0           0           3       3,037       6,647
Santa Maria             9,588           0           0       9,588       2,068           0           0         0         0         0           0           0       2,068      11,656
Solano                 35,761       5,314           0      41,075       1,132       8,276           0         0         0         0           0           0       9,408      50,484
Truckee Storage         1,662           0          33       1,695           0           0           0         0         0         0           0           0           0       1,695
Ventura River          17,534      14,497           0      32,031           0         100           0         0         0         0           0      26,571      26,671      58,701

Pacific Northwest Region
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Arnold                    243           0           0         243           0           0           0         0         0         0           0           0           0         243
Avondale                  573           0           0         573           0           0           0         0         0         0           0           0           0         573
Baker                   5,502           0           0       5,502         890         209       1,070       535         0         0           0           0       2,704       8,206
Bitter Root             9,567           0           0       9,567           0           0           0         0         0         0           0           0           0       9,567
Boise                  67,670           0      13,025      80,695      17,076           0           0         0    14,314         9           0           0      31,399     112,094
Burnt River               601           0           0         601           0           0           0         0         0         0           0           0           0         601
Central Oregon          1,869          57           0       1,926           0           0           0         0         0         0           0           0           0       1,926
 Irrigation
 District
Chief Joseph-           3,371           0           0       3,371           0           0          18         0         0         0           0           0          18       3,389
 Foster Creek
Chief Joseph-           8,664           0           0       8,664           0           0          18         0         0         0           0           0          18       8,683
 Greater
 Wenatchee
Chief Joseph-          18,778           0           0      18,778           0           0           0         0         0         0           0           0           0      18,778
 Chelan-Manson
 Unit
Chief Joseph-           2,912           0           0       2,912           0           0          96         0         0         0           0           0          96       3,008
 Oroville-
 Tonasket
Chief Joseph-
 Oroville-             84,778           0           0      84,778           0           0       3,021         0         0       123         530         521       4,195      88,974
 Tonasket
 Extension
Chief Joseph-           8,380           0           0       8,380           0         144          58         0         0         0           0           0         202       8,582
 Whitestone
 Coulee
Columbia Basin        652,081           0   1,118,006   1,770,087      58,034         154       5,793         0         0       846           0      17,951      82,778   1,852,866
Crescent Lake           3,827           0           0       3,827           0           0           0         0         0         0           0           0           0       3,827
Crooked River           9,135           0           0       9,135       1,806         307         480         0         0         0           0           0       2,593      11,728
Dalton Gardens            564           0           0         564           0           0           0         0         0         0           0           0           0         564
The Dalles              6,824           0           0       6,824           0           0          26         0         0         0           0           0          26       6,850
Deschutes              13,193          25           0      13,218         207          35           0         0         0         0           0           0         241      13,459
Frenchtown                298           0           0         298           0           0           0         0         0         0           0           0           0         298
Grants Pass               809           0           0         809           0           0       1,073         0         0         0           0           0       1,073       1,881
Lewiston Orchards       1,669       1,046           0       2,714           0           0           0         0     1,508         0           0           0       1,508       4,222
Little Wood River       1,053           0           0       1,053         755         422         227         0         0         0           0           0       1,404       2,457
Mann Creek              3,763           0           0       3,763           0         360          18        62         0         0           0           0         440       4,203
Michaud Flats           5,009           0           0       5,009           0           0           0       252         0         0           0           0         252       5,262
Minidoka               52,179           0       8,613      60,792      33,527       5,888       1,711         0   121,512         0           0           0     162,638     223,431
Missoula Valley           278           0           0         278           0           0           0         0         0         0           0           0           0         278
Okanogan               12,508           0           0      12,508           0           0           0         0         0         0           0           0           0      12,508
Owyhee                 20,873           0           0      20,873           0         217           0         0         0         0           0           0         217      21,090
Palisades              23,024           0      12,674      35,697      30,904         144           0         0         0         0           0           0      31,048      66,746
Rathdrum Prairie        9,941         147           0      10,087           0          46         512         0         0         0           0           0         558      10,645
Rogue River-           19,813           0      10,547      30,360         672         753         137         0         0         0           0           0       1,563      31,922
 Other District
Spokane Valley          5,132         970           0       6,102           0           0           0         0         0         0           0           0           0       6,102
Teton Basin            61,076           0       7,827      68,902       9,265       2,448           0         0         0         0           0           0      11,713      80,615
Tualatin               31,480       4,713           0      36,193       2,457       5,762       5,000     6,032         0         0           0       3,261      22,512      58,706
Umatilla               20,929           0           0      20,929       1,449          29      11,973         0     1,842         0           0           0      15,293      36,222
Vale                    7,719           0           0       7,719       1,080         174         595         0         0         0           0           0       1,849       9,568
Wapinitia                 509           0           0         509           0          34           0         0         0         0           0           0          34         543
Yakima                138,339           0       6,635     144,973         912         238      47,208         0         0         0           0           0      48,358     193,331

Upper Colorado Region
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Animas-LaPlata         37,585       6,954           0      44,539           0           0       1,177         0         0     1,610           0           0       2,787      47,326
Balmorhea                 437           0           0         437           0           0           0         0         0         0           0           0           0         437
Bonneville Unit-      567,991     468,009      18,254   1,054,254      15,732      51,252     200,677    32,101         0         0           0           0     299,763   1,354,017
 Central Utah
Bostwick Park           6,656           0           0       6,656           0       2,928         915         0         0         0           0           0       3,843      10,499
Brantley                1,247           0           0       1,247       1,039       5,300       4,942     1,716   183,983       735           0         316     198,031     199,279
Carlsbad               10,803           0           0      10,803       1,162          57           0         0         0         0           0           0       1,220      12,022
Collbran                6,189           0      15,039      21,227           0           0         728         0         0         0           0           0         728      21,955
Colorado River        127,147       7,492   1,079,163   1,213,802       5,179      42,724      46,598     2,815         0         0           0           0      97,317   1,311,119
 Storage Project
Dallas Creek           39,575      95,454       1,925     136,954       4,408      34,849       5,899     1,998         0         0           0         850      48,004     184,958
Dolores               362,522      14,546      35,173     412,241           2      15,859      65,399         1         0    20,794           0      38,084     140,138     552,379
Eden                   13,916           0           0      13,916           0           0           0         0         0         0           0           0           0      13,916
Emery County            8,787       3,772           0      12,559           0          75       3,523       468        55         0           0           0       4,121      16,680
Florida                 9,720           0           0       9,720         120         103       1,486         0         0         0           0           0       1,709      11,429
Fort Sumner             2,433           0           0       2,433           0           0           0         0         0         0           0           0           0       2,433
Fruitgrowers Dam        2,262           0           0       2,262           0           0           0         0         0         0           0           0           0       2,262
Fruitland Mesa          3,181           0           0       3,181           0          88          44         0         0         0           0           0         133       3,314
Grand Valley           11,233           0         214      11,446           0           0           0         0         0         0           0           0           0      11,446
Hammond                 7,234           0           0       7,234           0           0         206         0         0         0           0           0         206       7,439
Hyrum                   3,057           0           0       3,057           0         227           0         0       769         0           0           0         996       4,053
Jensen Unit-            5,563      45,632       1,669      52,864       1,797       1,941       1,745       454    11,428        45           0           0      17,410      70,274
 Central Utah
LaBarge                   222           0           0         222           0           0           0         0         0         0           0           0           0         222
Lyman                  26,845       1,118           0      27,963           0       1,337       6,692         0     4,749         0           0           0      12,778      40,741
Mancos                  3,934           0           0       3,934           0           0           0         0         0         0           0           0           0       3,934
McMillan Delta            243           0           0         243           0           0           0         0         0         0           0         277         277         520
Middle Rio Grande      15,974           0           0      15,974           0         202           0         0         0         0           0      22,615      22,817      38,790
Moon Lake               1,801           0           0       1,801           0           0           0         0         0         0           0           0           0       1,801
Newton                  3,210           0           0       3,210           0           0           0         0         0         0           0           0           0       3,210
Ogden River            16,372           0           0      16,372           0           0           0         0       337         0           0           0         337      16,709
Paonia                  7,626           0           0       7,626         174          95         286        93         0         0           0           5         653       8,279
Pecos River Basin       2,220           0           0       2,220           0           0           0         0         0         0           0           0           0       2,220
Pine River              1,754           0           0       1,754       1,797           0           0         0         0         0           0           0       1,797       3,551
Preston Bench             690           0           0         690           0           0           0         0         0         0           0           0           0         690
Provo River             6,898      30,869       1,556      39,322           0         200           0         0         0         0           0           0         200      39,522
Rio Grande             25,661           0      13,301      38,962       1,574         608           0         0       515         0           0       1,000       3,698      42,660
San Juan-Chama         34,614      39,332           0      73,946           0         901       7,960       806         0         0           0           0       9,667      83,612
San Luis Valley         2,332           0           0       2,332       1,643           0           0         0         0         0           0           0       1,643       3,975
San Miguel              2,981         809           0       3,790           0           0          16         0         0         0           0           0          16       3,806
Sanpete                   434           0           0         434           0           0           0         0         0         0           0           0           0         434
Savery-Pot Hook         2,399           0           0       2,399          13          10           8         0         0         0           0           0          31       2,430
Scofield                  521           0           0         521         393         115          31         0         0         0           0           0         539       1,060
Seedskadee              1,604      13,263       7,384      22,251           0         637      21,157       201    31,372         0           0           1      53,367      75,618
Silt                    6,735           0           0       6,735           0          60         565       150         0         0           0           0         775       7,510
Smith Fork              4,300           0           0       4,300           0         104         286         0         0         0           0           0         390       4,690
Strawberry Valley      11,589           0           0      11,589           0           0      17,536         0         0         0           0           0      17,536      29,125
Tucumcari              18,506           0           0      18,506           0           0           0         0         0         0           0           0           0      18,506
Uintah Unit-            3,962         140           0       4,101          86           0       2,880         0         0         0           0           0       2,966       7,068
 Central Utah
Uncompahgre            18,376           0           0      18,376           0           0           0         0         0         0           0           0           0      18,376
Upalco Unit-            5,272       1,323           0       6,595          65           0       4,818       101         0         0           0           0       4,984      11,579
 Central Utah
Vermejo                 2,340           0           0       2,340          55           0         198         0         0         0           0           0         253       2,593
Vernal Unit-           10,846         702           0      11,548           0         110         282         1     7,690         0           0           0       8,084      19,632
 Central Utah
Weber Basin            58,621      30,684           0      89,305       6,433       5,494       5,616       886       505         0           0           0      18,935     108,239
Weber River             3,197           0           0       3,197           0           0           0         0         0         0           0          34          34       3,231
West Divide             2,260         655           0       2,915           0           0           5         0         0         0           0           0           5       2,920
===================================================================================================================================================================================
Totals\b           $7,095,702  $3,103,283  $6,373,084  $16,864,67  $1,093,760    $504,149    $929,980   $80,482  $750,683   $54,943    $806,615    $739,610  $4,960,222  $21,824,89
                                                                4                                                                                                                 6
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
\a Municipal and industrial water supply. 

\b Totals may not add because of rounding. 

\c Safety of dams. 

\d Other nonreimbursable costs, such as water quality,
investigations, and the Settlement Land Program. 

\e The total cost of the Central Arizona project cost excludes
$10,954,610 in unallocated costs for the Middle and Upper Gila and
Drainage Division because the beneficiaries and repayment entities
have not been identified. 

\f The total includes $292.6 million in other reimbursable costs
consisting of $12.1 million for fish and wildlife, $7.4 million for
recreation, $212.3 million for the state's share of the San Luis
unit, $3.6 million for the safety of dams, $57 million for deferred
use, and $0.3 million for preconstruction investigations. 


STATUS OF REPAYMENT OF COSTS
ALLOCATED TO IRRIGATION BY PROJECT
PURPOSE FOR 133 PROJECTS, AS OF
SEPTEMBER 30, 1994
=========================================================== Appendix V

                                                                (Dollars in thousands)


                                                                                                                                                Total
                                                            Irrigatio                                       Charge-                        irrigation
Project                 Irrigation     Other\a     Total\b          n     Power\a     Other       Total         off      Loan       Total   repayment
----------------------  ----------  ----------  ----------  ---------  ----------  --------  ----------  ----------  --------  ----------  ----------
Great Plains Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
Buffalo Rapids                $962           0        $962       $438           0         0        $438      $3,865         0      $3,865      $5,264
Colorado-Big Thompson       25,204      $1,334      26,538      9,153     $76,425         0      85,578           0         0           0     112,116
Fryingpan-Arkansas           2,460           2       2,462     68,258           0         0      68,258           0         0           0      70,720
Huntley                      1,665           0       1,665        237           0         0         237         410         0         410       2,312
Intake                          47           0          47          0           0         0           0          47         0          47          94
Kendrick                     1,625           0       1,625      1,650      14,568         0      16,218           0         0           0      17,843
Lower Rio Grande-La          4,560           0       4,560      1,214           0         0       1,214           0         0           0       5,774
 Feria Division
Lower Rio Grande-            8,132           1       8,133          0           0         0           0           0    $3,684       3,684      11,817
 Mercedes Division
Lower Yellowstone            3,974           0       3,974          0           0         0           0         654         0         654       4,629
Milk River                   6,765           4       6,769      2,736           0         0       2,736       3,375         0       3,375      12,880
Mirage Flats                   863           0         863          4           0         0           4       2,238         0       2,238       3,106
North Platte                25,940       1,062      27,002        967         825         0       1,792       3,914         0       3,914      32,709
Rapid Valley                     0          11          11        409           0         0         409           0         0           0         420
San Angelo                   1,091           0       1,091      9,201           0         0       9,201         297         0         297      10,589
Shoshone                    11,904       1,147      13,050      9,601         146         0       9,746      12,128         0      12,128      34,925
Sun River                   12,988           0      12,988          0           0         0           0         510     5,685       6,195      19,183
Trinidad                       680           0         680      5,766           0         0       5,766           0         0           0       6,446
W.C. Austin                  2,197           0       2,197        0\c           0         0         0\c       8,278         0       8,278      10,475
Washita Basin                    3         637         639      2,136           0         0       2,136           0         0           0       2,775
Pick-Sloan                  52,601      10,652      63,254    144,499   1,171,321    $1,438   1,317,258     114,899     2,682     117,581   1,498,092
 Consolidated

Lower Colorado Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
Boulder Canyon-All-         62,822       2,357      65,179      6,075           0         0       6,075       3,464       421       3,886      75,140
 American Canal
Central Arizona             46,266          43      46,309    296,384           0         0     296,384           0         0           0     342,693
Colorado River                   0           0           0     31,008           0         0      31,008      14,930         0      14,930      45,938
 Salinity Control
Dixie                            6         240         245          0       1,729         0       1,729           0         0           0       1,974
Gila                         8,408       1,486       9,894         36           0         1          37      36,227         0      36,227      46,159
Palo Verde Diversion         1,250          26       1,276        426           0         0         426       2,325         0       2,325       4,026
Parker-Davis                     0       3,654       3,654          0      10,425         0      10,425           0         0           0      14,079
Salt River                  41,342       2,312      43,654          0           0         0           0       3,472         0       3,472      47,126
Yuma Auxiliary               2,226          37       2,263        465           0         0         465          82         0          82       2,809
Yuma                         5,372         107       5,479          0           0         0           0         384         0         384       5,862

Mid Pacific Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
Corps of Engineers          24,618           0      24,618      4,533           0         0       4,533           0         0           0      29,151
 Combined Projects
Cachuma                      8,824           0       8,824     16,099           0         0      16,099           0         0           0      24,923
Central Valley             186,735           0     186,735  1,325,801     105,139         0   1,430,940           0         0           0   1,617,675
Humboldt                     1,725         137       1,861          0           0         0           0           0        23          23       1,884
Klamath                     38,412         431      38,842     10,372           0         0      10,372         915     2,440       3,355      52,569
Newlands                     4,135           0       4,135      1,805           0         0       1,805       4,789         0       4,789      10,729
Orland                       3,491          44       3,534          0           0        78          78           0         0           0       3,613
Santa Maria                  7,137          67       7,204      2,379           0         5       2,384           0         0           0       9,588
Solano                      10,700      10,417      21,117     10,804           0     2,858      13,662           0       982         982      35,761
Truckee Storage              1,000         0\c       1,000          0           0         0           0         662         0         662       1,662
Ventura River                9,192         524       9,717      8,340           0         0       8,340           0         0           0      18,056

Pacific Northwest Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
Arnold                         243           0         243          0           0         0           0           0         0           0         243
Avondale                       312           0         312         77         184         0         261           0         0           0         573
Baker                          570           0         570        789       4,092         0       4,881          52         0          52       5,502
Bitter Root                  1,852           0       1,852      7,712           0         0       7,712           2         0           2       9,567
Boise                       27,462       3,245      30,707     13,310      23,563         0      36,874          90         0          90      67,670
Burnt River                    601           0         601          0           0         0           0           0         0           0         601
Central Oregon               1,843           0       1,843          0           0         0           0          26         0          26       1,869
 Irrigation District
Chief Joseph-Foster            658           4         663        904       1,805         0       2,709           0         0           0       3,371
 Creek
Chief Joseph-Greater         2,023           5       2,028      2,670       3,970         0       6,637           0         0           0       8,664
 Wenatchee
Chief Joseph-Chelan-           372           0         372      2,288      16,118         0      18,406           0         0           0      18,778
 Manson Unit
Chief Joseph-                1,804           0       1,804      1,108           0         0       1,108           0         0           0       2,912
 Oroville-Tonasket
Chief Joseph-                    0           0           0     11,825      72,953         0      84,778           0         0           0      84,778
 Oroville-Tonasket
 Extension
Chief Joseph-                  207           0         207        703       7,470         0       8,173           0         0           0       8,380
 Whitestone Coulee
Columbia Basin              44,244           0      44,244    118,848     488,989         0     607,837           0         0           0     652,081
Crescent Lake                3,754           0       3,754         43           0         0          43          30         0          30       3,827
Crooked River                1,645         579       2,225      2,938       3,871         0       6,809           0       102         102       9,135
Dalton Gardens                 277           0         277         79         208         0         287           0         0           0         564
The Dalles                     903           9         912      1,713       4,199         0       5,912           0         0           0       6,824
Deschutes                    4,743         114       4,858      6,644           0         0       6,644       1,691         0       1,691      13,193
Frenchtown                     297           0         297          0           0         0           0           1         0           1         298
Grants Pass                    489           0         489        320           0         0         320           0         0           0         809
Lewiston Orchards            1,266           0       1,266        403           0         0         403           0         0           0       1,669
Little Wood River              626           0         626        331           0         0         331          96         0          96       1,053
Mann Creek                     528           2         530        284       2,950         0       3,233           0         0           0       3,763
Michaud Flats                1,461          32       1,492      1,437       2,080         0       3,517           0         0           0       5,009
Minidoka                    32,292       1,569      33,861     18,307           0         0      18,307          12         0          12      52,179
Missoula Valley                 38           0          38          0           0         0           0         240         0         240         278
Okanogan                     2,885          63       2,948         35           0         0          35         978     8,547       9,525      12,508
Owyhee                      10,196          62      10,258     10,615           0         0      10,615           0         0           0      20,873
Palisades                    7,995          25       8,020        596      14,407         0      15,004           0         0           0      23,024
Rathdrum Prairie             1,156         121       1,277        912       7,578         0       8,490         174         0         174       9,941
Rogue River-Other            5,016          74       5,091      4,979       9,672         0      14,651          71         0          71      19,813
 District
Spokane Valley               1,101         0\c       1,101      1,627       1,996       408       4,031           0         0           0       5,132
Teton Basin                    241         227         467     20,335      40,273         0      60,608           0         0           0      61,076
Tualatin                       694           0         694      5,179      25,607         0      30,786           0         0           0      31,480
Umatilla                     1,293         301       1,593        572          54         0         626      18,709         0      18,709      20,929
Vale                         4,341           0       4,341      3,378           0         0       3,378           0         0           0       7,719
Wapinitia                      411           0         411         98           0         0          98           0         0           0         509
Yakima                      50,565         157      50,722     19,290      12,303         0      31,594          13    56,010      56,023     138,339

Upper Colorado Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
Animas-LaPlata                  16         537         553     36,951           0        81      37,032           0         0           0      37,585
Balmorhea                      256           0         256          0           0         0           0         182         0         182         437
Bonneville Unit-               359         732       1,091     16,046     550,252         0     566,298         602         0         602     567,991
 Central Utah
Bostwick Park                  314          16         330        768       5,483         0       6,251          76         0          76       6,656
Brantley                     1,247           1       1,248          0           0         0           0           0         0           0       1,248
Carlsbad                     6,068       1,100       7,167          0           0         0           0         552     4,154       4,705      11,874
Collbran                       619           0         619        470       5,059         0       5,529          41         0          41       6,189
Colorado River Storage           0         156         156          0     126,735         0     126,735         256         0         256     127,147
 Project
Dallas Creek                   353          98         451      5,973      33,151         0      39,123           0         0           0      39,575
Dolores                        691         100         791     28,779     332,566         0     361,345         387         0         387     362,522
Eden                           532         103         635        784      12,479         0      13,263          18         0          18      13,916
Emery County                 1,195           4       1,199      1,155       6,415         0       7,570          17         0          17       8,787
Florida                        817          41         857      1,084       7,757         0       8,841          22         0          22       9,720
Fort Sumner                  1,037          10       1,047      1,395           0         0       1,395           0         0           0       2,442
Fruitgrowers Dam               198           3         201          0           0         0           0       2,061         0       2,061       2,262
Fruitland Mesa                   0          14          14      3,000           0         0       3,000         167         0         167       3,181
Grand Valley                 6,112          72       6,184          0           0         0           0       2,306     2,742       5,048      11,233
Hammond                        195          32         227        341       6,658         0       6,999           8         0           8       7,234
Hyrum                        1,213          10       1,223      1,814           0         0       1,814          21         0          21       3,057
Jensen Unit-Central            135           4         139        615       4,805         0       5,420           5         0           5       5,563
 Utah
LaBarge                        0\c           0         0\c          0         136         0         136          86         0          86         222
Lyman                          442           3         446      1,770      24,573         0      26,343          56         0          56      26,845
Mancos                         603          11         613        300           0         0         300       3,021         0       3,021       3,934
McMillan Delta                   0           0           0        243           0         0         243           0         0           0         243
Middle Rio Grande           13,745           9      13,755      2,244           0         0       2,244           0         0           0      15,999
Moon Lake                    1,592           8       1,600          0           0         0           0         201         0         201       1,801
Newton                         381         0\c         381         12           0         0          12       2,817         0       2,817       3,210
Ogden River                  5,582         105       5,687     10,214           0         0      10,214         278       222         500      16,401
Paonia                         716         112         829      1,604       5,194         0       6,797           0         0           0       7,626
Pecos River Basin                2          28          30          0           0         0           0       2,190         0       2,190       2,220
Pine River                   1,335         322       1,656          0           0         0           0          98         0          98       1,754
Preston Bench                  311           0         311        379           0         0         379           0         0           0         690
Provo River                  4,087          50       4,137      2,729           0         0       2,729          31         0          31       6,898
Rio Grande                  14,504       1,052      15,556          0       5,535         0       5,535         563     4,110       4,673      25,764
San Juan-Chama                 743         346       1,089      2,947      30,154         0      33,101         424         0         424      34,614
San Luis Valley                475           7         482          0           0         0           0       1,856         0       1,856       2,338
San Miguel                      47           0          47      2,638           0         0       2,638         295         0         295       2,981
Sanpete                        373           1         375          0           0         0           0          59         0          59         434
Savery-Pot Hook                  1           1           2      2,160           0         0       2,160         237         0         237       2,399
Scofield                       216           1         217          0           0         0           0         304         0         304         521
Seedskadee                       0           0           0          0       1,193         0       1,193         411         0         411       1,604
Silt                           442          17         459        518       5,742         0       6,260          17         0          17       6,735
Smith Fork                     554           4         558        472       3,199         0       3,671          72         0          72       4,300
Strawberry Valley            4,275         265       4,540      6,638           0         0       6,638         426         0         426      11,604
Tucumcari                    3,614           8       3,622      3,064           0         0       3,064      11,829         0      11,829      18,514
Uintah Unit-Central              0           0           0      3,723           0         0       3,723         238         0         238       3,962
 Utah
Uncompahgre                  7,125         153       7,279      2,821           0         0       2,821       3,002     5,371       8,373      18,473
Upalco Unit-Cental               0           0           0      5,241           0         0       5,241          31         0          31       5,272
 Utah
Vermejo                         43           0          43      2,065           0         0       2,065         232         0         232       2,340
Vernal Unit-Central            841           5         847      1,499       8,425         0       9,924          76         0          76      10,846
 Utah
Weber Basin                 14,704          65      14,769     43,852           0         0      43,852           0         0           0      58,621
Weber River                  3,185          13       3,198          0           0         0           0           0         0           0       3,198
West Divide                      0          58          58      1,921           0         0       1,921         281         0         281       2,260

=====================================================================================================================================================
Totals\b                  $945,020     $48,999    $994,019  $2,429,37  $3,300,426    $4,870  $5,734,668    $275,899   $97,173    $373,072  $7,101,760
                                                                    2
-----------------------------------------------------------------------------------------------------------------------------------------------------
\a Irrigation assistance payments made with revenues from power or a
project's other sources, such as miscellaneous water sales and
land-use leases, because the amounts allocated to irrigators have
been determined to exceed their ability to pay. 

\b Total may not add due to rounding. 

\c Less than $500. 


IMPACT OF IRRIGATION ASSISTANCE
AND CHARGE-OFFS ON REPAYMENT OF
COSTS ALLOCATED TO IRRIGATION FOR
THE 133 PROJECTS, AS OF SEPTEMBER
30, 1994
========================================================== Appendix VI

                              (Dollars in thousands)


Region
and
project          Total   Percent         Total   Percent       Total\a   Percent
--------  ------------  --------  ------------  --------  ------------  --------
Great Plains Region
--------------------------------------------------------------------------------
Buffalo              0      0.00        $3,865     73.42        $3,865     73.42
 Rapids
Colorado       $77,759     69.36             0      0.00        77,759     69.36
 -Big
 Thompso
 n
Fryingpa             2      0.00             0      0.00             2      0.00
 n-
 Arkansa
 s
Huntley              0      0.00           410     17.73           410     17.73
Intake               0      0.00            47     50.22            47     50.22
Kendrick        14,568     81.64             0      0.00        14,568     81.64
Lower                0      0.00             0      0.00             0      0.00
 Rio
 Grande-
 La
 Feria
 Divisio
 n
Lower                1      0.01             0      0.00             1      0.01
 Rio
 Grande-
 Mercede
 s
 Divisio
 n
Lower                0      0.00           654     14.18           654     14.18
 Yellows
 tone
Milk                 4      0.03         3,375     26.25         3,380     26.29
 River
Mirage               0      0.00         2,238     72.08         2,238     72.08
 Flats
North            1,887      5.77         3,914     11.97         5,801     17.74
 Platte
Pick-        1,183,411     79.00       114,899      7.67     1,298,310     86.67
 Sloan
 Consoli
 dated
Rapid               11      2.66             0      0.00            11      2.66
 Valley
San                  0      0.00           297      2.74           297      2.74
 Angelo
Shoshone         1,293      3.70        12,128     34.72        13,421     38.42
Sun                  0      0.00           510      2.67           510      2.67
 River
Trinidad             0      0.00             0      0.00             0      0.00
W.C.                 0      0.00         8,278     79.02         8,278     79.02
 Austin
Washita            637     22.94             0      0.00           637     22.94
 Basin

Lower Colorado Region
--------------------------------------------------------------------------------
Boulder          2,357      3.20         3,464      4.70         5,822      7.90
 Canyon-
 All-
 America
 n Canal
Central             43      0.01             0      0.00            43      0.01
 Arizona
Colorado             0      0.00        14,930     32.50        14,930     32.50
 River
 Salinit
 y
 Control
Dixie            1,968     99.72             0      0.00         1,968     99.72
Gila             1,488      3.40        36,227     82.79        37,714     86.19
Palo                26      0.65         2,325     57.75         2,351     58.40
 Verde
 Diversi
 on
Parker-         14,079    100.00             0      0.00        14,079    100.00
 Davis
Salt             2,312      4.92         3,472      7.38         5,784     12.30
 River
Yuma                37      1.33            82      2.96           118      4.29
 Auxilia
 ry
Yuma               107      1.85           384      6.65           491      8.50

Mid Pacific Region
--------------------------------------------------------------------------------
Corps of             0      0.00             0      0.00             0      0.00
 Enginee
 rs
 Combine
 d
 Project
 s
Cachuma              0      0.00             0      0.00             0      0.00
Central        105,139      6.50             0      0.00       105,139      6.50
 Valley
Humboldt           137      7.71             0      0.00           137      7.71
Klamath            431      0.82           915      1.74         1,346      2.56
Newlands             0      0.00         4,789     44.64         4,789     44.64
Orland             122      3.38             0      0.00           122      3.38
Santa               72      0.75             0      0.00            72      0.75
 Maria
Solano          13,276     37.12             0      0.00        13,276     37.12
Truckee            0\b      0.02           662     39.80           662     39.83
 Storage
Ventura            524      2.99             0      0.00           524      2.99
 River

Pacific Northwest Region
--------------------------------------------------------------------------------
Arnold               0      0.00             0      0.00             0      0.00
Avondale           184     32.08             0      0.00           184     32.08
Baker            4,092     74.36            52      0.94         4,143     75.30
Bitter               0      0.00             2      0.02             2      0.02
 Root
Boise           26,808     39.62            90      0.13        26,898     39.75
Burnt                0      0.00             0      0.00             0      0.00
 River
Central              0      0.00            26      1.38            26      1.38
 Oregon
 Irrigat
 ion
 Distric
 t
Chief            1,809     53.66             0      0.00         1,809     53.66
 Joseph-
 Foster
 Creek
Chief            3,972     45.84             0      0.00         3,972     45.84
 Joseph-
 Greater
 Wenatch
 ee
Chief           16,118     85.83             0      0.00        16,118     85.83
 Joseph-
 Chelan-
 Manson
 Unit
Chief                0      0.00             0      0.00             0      0.00
 Joseph-
 Orovill
 e-
 Tonaske
 t
Chief           72,953     86.05             0      0.00        72,953     86.05
 Joseph-
 Orovill
 e-
 Tonaske
 t
 Extensi
 on
Chief            7,470     89.14             0      0.00         7,470     89.14
 Joseph-
 Whitest
 one
 Coulee
Columbia       488,989     74.99             0      0.00       488,989     74.99
 Basin
Crescent             0      0.00            30      0.78            30      0.78
 Lake
Crooked          4,450     48.71             0      0.00         4,450     48.71
 River
Dalton             208     36.83             0      0.00           208     36.83
 Gardens
The              4,208     61.66             0      0.00         4,208     61.66
 Dalles
Deschute           114      0.87         1,691     12.82         1,806     13.69
 s
Frenchto             0      0.00             1      0.35             1      0.35
 wn
Grants               0      0.00             0      0.00             0      0.00
 Pass
Lewiston             0      0.00             0      0.00             0      0.00
 Orchards
Little               0      0.00            96      9.12            96      9.12
 Wood
 River
Mann             2,951     78.43             0      0.00         2,951     78.43
 Creek
Michaud          2,111     42.14             0      0.00         2,111     42.14
 Flats
Minidoka         1,569      3.01            12      0.02         1,581      3.03
Missoula             0      0.00           240     86.41           240     86.41
 Valley
Okanogan            63      0.50           978      7.82         1,041      8.32
Owyhee              62      0.30             0      0.00            62      0.30
Palisade        14,433     62.69             0      0.00        14,433     62.69
 s
Rathdrum         7,699     77.45           174      1.75         7,873     79.20
 Prairie
Rogue            9,747     49.19            71      0.36         9,818     49.55
 River-
 Other
 Distric
 t
Spokane          2,404     46.84             0      0.00         2,404     46.84
 Valley
Teton           40,500     66.31             0      0.00        40,500     66.31
 Basin
Tualatin        25,607     81.34             0      0.00        25,607     81.34
Umatilla           355      1.70        18,709     89.39        19,064     91.09
Vale                 0      0.00             0      0.00             0      0.00
Wapiniti             0      0.00             0      0.00             0      0.00
 a
Yakima          12,461      9.01            13      0.01        12,474      9.02

Upper Colorado Region
--------------------------------------------------------------------------------
Animas-            619      1.65             0      0.00           619      1.65
 LaPlata
Balmorhe             0      0.00           182     41.55           182     41.55
 a
Bonnevil       550,983     97.01           602      0.11       551,586     97.11
 le
 Unit-
 Central
 Utah
Bostwick         5,499     82.61            76      1.14         5,574     83.75
 Park
Brantley             0      0.00             0      0.00             0      0.00
Carlsbad         1,100     10.18           552      5.11         1,652     15.29
Collbran         5,059     81.74            41      0.66         5,100     82.40
Colorado       126,891     99.80           256      0.20       127,148    100.00
 River
 Storage
 Project
Dallas          33,249     84.01             0      0.00        33,249     84.01
 Creek
Dolores        332,666     91.76           387      0.11       333,052     91.87
Eden            12,582     90.42            18      0.13        12,600     90.55
Emery            6,419     73.05            17      0.20         6,436     73.25
 County
Florida          7,798     80.22            22      0.23         7,820     80.45
Fort                10      0.40             0      0.00            10      0.40
 Sumner
Fruitgro             3      0.11         2,061     91.12         2,063     91.23
 wers
 Dam
Fruitlan            14      0.44           167      5.25           181      5.69
 d Mesa
Grand               72      0.64         2,306     20.53         2,378     21.17
 Valley
Hammond          6,690     92.49             8      0.11         6,698     92.60
Hyrum               10      0.33            21      0.67            31      1.00
Jensen           4,808     86.43             5      0.09         4,813     86.52
 Unit-
 Central
 Utah
LaBarge            136     61.20            86     38.60           222     99.80
Lyman           24,577     91.55            56      0.21        24,633     91.76
Mancos              11      0.27         3,021     76.79         3,031     77.05
McMillan             0      0.00             0      0.00             0      0.00
 Delta
Middle               9      0.06             0      0.00             9      0.06
 Rio
 Grande
Moon                 8      0.45           201     11.13           209     11.58
 Lake
Newton             0\b      0.01         2,817     87.75         2,817     87.76
Ogden              105      0.64           278      1.70           383      2.34
 River
Paonia           5,306     69.58             0      0.00         5,306     69.58
Pecos               28      1.26         2,190     98.65         2,218     99.91
 River
 Basin
Pine               322     18.33            98      5.57           419     23.90
 River
Preston              0      0.00             0      0.00             0      0.00
 Bench
Provo               50      0.72            31      0.45            81      1.18
 River
Rio              6,587     25.67           563      2.19         7,150     27.86
 Grande
San             30,500     88.11           424      1.22        30,924     89.34
 Juan-
 Chama
San Luis             7      0.30         1,856     79.58         1,863     79.88
 Valley
San                  0      0.00           295      9.91           295      9.91
 Miguel
Sanpete              1      0.27            59     13.69            61     13.96
Savery-              1      0.05           237      9.86           238      9.91
 Pot
 Hook
Scofield             1      0.21           304     58.35           305     58.56
Seedskad         1,193     74.40           411     25.60         1,604    100.00
 ee
Silt             5,759     85.50            17      0.25         5,775     85.75
Smith            3,203     74.50            72      1.67         3,275     76.16
 Fork
Strawber           265      2.28           426      3.68           691      5.96
 ry
 Valley
Tucumcar             8      0.04        11,829     63.92        11,836     63.96
 i
Uintah               0      0.00           238      6.02           238      6.02
 Unit-
 Central
 Utah
Uncompah           153      0.83         3,002     16.34         3,155     17.17
 gre
Upalco               0      0.00            31      0.59            31      0.59
 Unit-
 Central
 Utah
Vermejo              0      0.00           232      9.93           232      9.93
Vernal           8,430     77.73            76      0.70         8,506     78.43
 Unit-
 Central
 Utah
Weber               65      0.11             0      0.00            65      0.11
 Basin
Weber               13      0.41             0      0.00            13      0.41
 River
West                58      2.58           281     12.42           339     15.00
 Divide
================================================================================
Totals\a    $3,354,295                $275,899              $3,630,194
--------------------------------------------------------------------------------
\a Total may not add due to rounding. 

\b Less than $500. 


FIFTEEN PROJECTS WHERE CHARGE-OFFS
RELIEVE IRRIGATORS OF 50 PERCENT
OR MORE OF THEIR REPAYMENT
OBLIGATION
========================================================= Appendix VII

                                                                               Percent of
                                                                         irrigation costs
                               Costs allocated to                             relieved by
Project                                irrigation          Charge-off         charge-offs
-----------------------------  ------------------  ------------------  ------------------
Pecos River Basin                      $2,219,548          $2,189,695               98.65
Fruitgrowers Dam                        2,261,506           2,060,765               91.12
Umatilla                               20,928,812          18,709,225               89.39
Newton                                  3,209,885           2,816,805               87.75
Missoula Valley                           278,298             240,472               86.41
Gila                                   43,759,839          39,226,839               82.79
San Luis Valley                         2,332,356           1,856,012               79.58
W.C. Austin                            10,475,188           8,277,517               79.02
Mancos                                  3,933,934           3,020,725               76.79
Buffalo Rapids                          5,263,718           3,864,500               73.42
Mirage Flats                            3,105,717           2,238,473               72.08
Tucumcari                              18,506,443          11,828,612               63.92
Scofield                                  521,203             304,096               58.35
Palo Verde Diversion                    4,026,395           2,325,197               57.75
Intake                                     94,213              47,313               50.22
=========================================================================================
Total                                $120,917,055         $96,006,246               79.40
-----------------------------------------------------------------------------------------

FORTY-ONE PROJECTS WHERE
IRRIGATION ASSISTANCE AND
CHARGE-OFFS ACCOUNT FOR 70 PERCENT
OR MORE OF COSTS ALLOCATED TO
IRRIGATION, AS OF SEPTEMBER 30,
1994
======================================================== Appendix VIII

                                                           Percent of irrigation
                                                                 costs repaid by
                                              Irrigation   irrigation assistance
                  Costs allocated to      assistance and      and/or relieved by
Project                   irrigation         charge-offs             charge-offs
---------------  -------------------  ------------------  ----------------------
Colorado River          $127,146,714        $127,146,714                  100.00
 Storage
 Project
Parker-Davis              14,079,368          14,079,368                  100.00
Seedskadee                 1,603,855           1,603,855                  100.00
Pecos River                2,219,548           2,217,630                   99.91
 Basin
LaBarge                      222,108             221,663                   99.80
Dixie                      1,973,978           1,968,478                   99.72
Bonneville               567,991,060         551,585,682                   97.11
 Unit-Central
 Utah
Hammond                    7,233,653           6,698,149                   92.60
Dolores                  362,522,335         333,052,335                   91.87
Lyman                     26,844,916          24,632,916                   91.76
Fruitgrowers               2,261,506           2,063,265                   91.23
 Dam
Umatilla                  20,928,812          19,064,018                   91.09
Eden                      13,916,086          12,600,470                   90.55
San Juan-Chama            34,613,764          30,923,786                   89.34
Chief Joseph-              8,380,091           7,469,903                   89.14
 Whitestone
 Coulee
Newton                     3,209,885           2,817,036                   87.76
Pick-Sloan             1,497,968,514       1,298,310,197                   86.67
 Consolidated
Jensen Unit-               5,563,343           4,813,343                   86.52
 Central Utah
Missoula Valley              278,298             240,472                   86.41
Gila                      43,759,839          37,714,456                   86.19
Chief Joseph-             84,778,424          72,953,424                   86.05
 Oroville-
 Tonasket
 Extension
Chief Joseph-             18,777,979          16,117,979                   85.83
 Chelan-Manson
 Unit
Silt                       6,735,402           5,775,402                   85.75
Dallas Creek              39,574,894          33,248,794                   84.01
Bostwick Park              6,656,125           5,574,358                   83.75
Collbran                   6,188,853           5,099,633                   82.40
Kendrick                  17,843,174          14,567,684                   81.64
Tualatin                  31,480,432          25,606,532                   81.34
Florida                    9,720,113           7,820,113                   80.45
San Luis Valley            2,332,356           1,863,095                   79.88
Rathdrum                   9,940,983           7,872,819                   79.20
 Prairie
W.C. Austin               10,475,188           8,277,517                   79.02
Mann Creek                 3,763,063           2,951,329                   78.43
Vernal Unit-              10,846,438           8,506,438                   78.43
 Central Utah
Mancos                     3,933,934           3,031,270                   77.05
Smith Fork                 4,299,765           3,274,765                   76.16
Baker                      5,502,309           4,143,059                   75.30
Columbia Basin           652,081,317         488,988,989                   74.99
Buffalo Rapids             5,263,718           3,864,500                   73.42
Emery County               8,787,001           6,436,293                   73.25
Mirage Flats               3,105,717           2,238,473                   72.08
================================================================================
Total                 $3,684,804,858      $3,207,436,202                   87.04
--------------------------------------------------------------------------------

THIRTY-NINE PROJECTS WHERE
IRRIGATION ASSISTANCE AND
CHARGE-OFFS ACCOUNT FOR 10 PERCENT
OR LESS OF COSTS ALLOCATED TO
IRRIGATION, AS OF SEPTEMBER 30,
1994
========================================================== Appendix IX

                                                           Percent of irrigation
                                                                 costs repaid by
                                              Irrigation   irrigation assistance
                  Costs allocated to      assistance and      and/or relieved by
Project                   irrigation         charge-offs             charge-offs
----------------  ------------------  ------------------  ----------------------
Vermejo                   $2,340,314            $232,371                    9.93
San Miguel                 2,980,937             295,452                    9.91
Savery-Pot Hook            2,398,546             237,646                    9.91
Little Wood                1,053,000              96,000                    9.12
 River
Yakima                   138,338,657          12,474,142                    9.02
Yuma                       5,768,630             490,564                    8.50
Okanogan                  12,507,824           1,040,561                    8.32
Boulder Canyon-           73,733,175           5,821,802                    7.90
 All-American
 Canal
Humboldt                   1,775,646             136,935                    7.71
Central Valley         1,617,674,994         105,139,291                    6.50
Uintah Unit-               3,961,765             238,418                    6.02
 Central Utah
Strawberry                11,589,435             690,780                    5.96
 Valley
Fruitland Mesa             3,180,911             181,145                    5.69
Yuma Auxiliary             2,762,188             118,421                    4.29
Orland                     3,610,398             122,155                    3.38
Minidoka                  52,179,463           1,580,974                    3.03
Ventura River             17,533,966             524,394                    2.99
San Angelo                10,814,706             296,536                    2.74
Sun River                 19,104,244             509,714                    2.67
Rapid Valley                 420,224              11,162                    2.66
Klamath                   52,569,165           1,345,920                    2.56
Ogden River               16,372,368             383,059                    2.34
Animas-LaPlata            37,584,990             618,532                    1.65
Central Oregon             1,868,555              25,818                    1.38
 Irrigation
 District
Provo River                6,897,762              81,137                    1.18
Hyrum                      3,057,013              30,571                    1.00
Crescent Lake              3,826,935              30,000                    0.78
Santa Maria                9,588,071              71,896                    0.75
Upalco Unit-               5,272,129              31,000                    0.59
 Central Utah
Weber River                3,197,069              12,992                    0.41
Fort Sumner                2,433,320               9,635                    0.40
Frenchtown                   298,332               1,050                    0.35
Owyhee                    20,873,217              62,394                    0.30
Weber Basin               58,620,847              64,959                    0.11
Middle Rio                15,973,548               9,487                    0.06
 Grande
Bitter Root                9,566,547               2,310                    0.02
Central Arizona          342,693,091              42,998                    0.01
Lower Rio                 11,817,133                 926                    0.01
 Grande-
 Mercedes
 Division
Fryingpan-                70,720,376               2,146                    0.00
 Arkansas
================================================================================
Total                 $2,656,959,491        $133,065,293                    5.01
--------------------------------------------------------------------------------

MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix X

RESOURCES, COMMUNITY, AND ECONOMIC
DEVELOPMENT DIVISION, WASHINGTON,
D.C. 

Alan Bennett
Steve Brown
Leo E.  Ganster
Barry T.  Hill
Mehrzad Nadji
James R.  Yeager

SACRAMENTO, CALIFORNIA

Anndrea H.  Ewertsen
George R.  Senn
Kenneth J.  Townsend

OFFICE OF THE GENERAL COUNSEL

Doreen S.  Feldman
Alan R.  Kasdan




RELATED GAO PRODUCTS
============================================================ Chapter 1

Central Arizona Project:  Costs and Benefits of Acquiring the
Harquahala Water Entitlement (GAO/RCED-95-102, June 5, 1995). 

Water Markets:  Increasing Federal Revenues Through Water Transfers
(GAO/RCED-94-164, Sept.  21, 1994). 

Water Subsidies:  Impact of Higher Irrigation Rates on Central Valley
Project Farmers (GAO/RCED-94-8, Apr.  19, 1994). 

Bureau of Reclamation:  Central Valley Project Cost Allocation
Overdue and New Method Needed (GAO/RCED-92-74, Mar.  31, 1992). 

Reclamation Law:  Changes Needed Before Water Service Contracts Are
Renewed (GAO/T-RCED-92-13, Oct.  29, 1991). 

Water Subsidies:  Views on Proposed Reclamation Reform Legislation
(GAO/T-RCED-91-90, Sept.  12, 1991). 

Reclamation Law:  Changes Needed Before Water Service Contracts Are
Renewed (GAO/RCED-91-175, Aug.  22, 1991). 

Federal Electric Power:  Effects of Delaying Colorado River Storage
Project Irrigation Units (GAO/RCED-91-62, Mar.  22, 1991). 

Water Subsidies:  The Westhaven Trust Reinforces the Need to Change
Reclamation Law (GAO/RCED-90-198, June 5, 1990). 

Basic Changes Needed to Avoid Abuse of the 960-Acre Limit
(GAO/T-RCED-90-80, May 16, 1990). 

Reclamation Law:  Changes to Excess Land Sales Will Generate Millions
in Federal Revenues (GAO/RCED-90-100, Feb.  1, 1990). 

Water Subsidies:  Basic Changes Needed to Avoid Abuse of the 960-Acre
Limit (GAO/RCED-90-6, Oct.  12, 1989). 

Federal Electric Power:  Information Concerning the Colorado River
Storage Project, (GAO/RCED-90-2FS, Oct.  3, 1989). 

Federal Electric Power:  Pricing Alternatives for Power Marketed by
the Department of Energy (GAO/RCED-86-186BR, Sept.  30, 1986). 

Federal Power:  Additional Information on Repaying Investments in
Electric Power Facilities (GAO/RCED-86-44FS, Nov.  12, 1985). 

Additional Information Concerning Irrigation Project Costs and
Pricing Federal Power (GAO/RCED-86-18FS, Oct.  10, 1985). 

Bureau of Reclamation's Central Utah and Central Valley Projects
Repayment Arrangements (GAO/RCED-85-158, Sept.  9, 1985). 

Recovering a Portion of Federal Irrigation Project Construction Costs
Through Revenues From Department of Energy Electric Power Sales
(GAO/RCED-85-128, July 26, 1985). 

Recovery of the Federal Investment in Water Projects (GAO/RCED-5-21,
July 8, 1985). 

Information on Repayment of the Bureau of Reclamation's Central
Valley Project (GAO/RCED-84-122, Mar.  16, 1984). 

Proposed Pricing of Irrigation Water From California's Central Valley
New Melones Reservoir (GAO/RCED-83-150, June 8, 1983). 

Water Issues Facing The Nation:  An Overview (GAO/CED-82-83, May 6,
1982). 

Reforming Interest Provisions in Federal Water Laws Could Save
Millions (CED-82-3, Oct.  22, 1981). 

Changes in Federal Water Project Repayment Policies Can Reduce
Federal Costs (CED-81-77, Aug.  7, 1981). 

Federal Charges for Irrigation Projects Reviewed Do Not Recover Costs
(PAD-81-07, Mar.  13, 1981). 

Selected Water Sales Contracts (CED-80-69, Mar.  25, 1980). 

Palmetto Bend Dam and Reservoir Need for Improved Analysis of
Alternatives and Cost Data (PSAD-78-43, Dec.16, 1977). 

Better Federal Coordination Needed to Promote More Efficient Farm
Irrigation (RED-76-116, June 22, 1976). 

Appraisal Procedures and Solutions to Problems Involving the 160-Acre
Limitation Provision of Reclamation Law (RED-76-119, June 3, 1976). 

Bureau of Reclamation's Procedures and Practices for Computing
Authorized Cost Ceilings and Project Cost Estimates Need Improvement
(RED-76-49, Nov.  17, 1975). 

More Effective Procedures Are Needed for Establishing Payment Terms
and Development Periods for Irrigation Projects (RED-75-372, May 23,
1975). 

Congress Needs More Information on Plans for Constructing the
Garrison Diversion Unit in North Dakota (RED-75-277, Nov.  23, 1974). 

Improvements Needed in Making Benefit-Cost Analyses for Federal Water
Resources Projects (RED-75-264, Sept.  20, 1974). 

Congress Should Reevaluate the 160-Acre Limitation on Land Eligible
to Receive Water From Federal Water Resources Projects (B-125045,
Nov.  30, 1972). 


*** End of document. ***