Resolution W-4749DRAFTMarch 26, 2009

Division of Water and Audits/FLC:jrb

STATE OF CALIFORNIAARNOLD Schwarzenegger, Governor

PUBLIC UTILITIES COMMISSION

505 VAN NESS AVENUE

SAN FRANCISCO, CA 94102-3298

Draft Resolution No. W-4749

Agenda ID #8327

February 23, 2009

TO: All Water and Sewer Service Utilities and Other Interested Parties

Enclosed is draft Resolution W-4749 of the Division of Water and Audits. It will be on the Commission’s March 26, 2009 agenda. The Commission may then act on this Resolution or it may postpone action until later.

When the Commission acts on the draft resolution, it may adopt all or part of it as written, amend or modify it, or set it aside and prepare a different resolution. Only when the Commission acts does the resolution become binding on the parties.

Parties to this matter may file comments on this draft resolution. An original and 2 copies of the comments, with a certificate of service, should be submitted to:

Division of Water and Audits, Third Floor

Attention: Fred Curry

California Public Utilities Commission

505 Van Ness Avenue

San Francisco, CA 94102

Parties may submit comments on or before March 16, 2009. The date of submission is the date the comments are received by the Division of Water and Audits. Parties must serve a copy of their comments on all persons on the service list attached to the draft Resolution, on the same date that the comments are submitted to the Division of Water and Audits.

Comments shall be limited to five pages in length plus a subject index listing the recommended changes to the draft resolution, a table of authorities and appendix setting forth the proposed findings and ordering paragraphs.

Comments shall focus on factual, legal, or technical errors in the draft resolution. Comments that merely reargue positions taken in the advice letter or protests will be accorded no weight and are not to be submitted. Late submitted comments will not be considered.

/s/ RAMI KAHLON

Rami Kahlon, Director

Division of Water and Audits

Enclosures: Draft Resolution W-4749

Certificate of Service

Service List

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Resolution W-4749DRAFTMarch 26, 2009

Division of Water and Audits/FLC:jrb

WATER/FLC:jrb

PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA

DIVISION OF WATER AND AUDITSRESOLUTION NO. W-4749

Water and Sewer Advisory BranchMarch 26, 2009

RESOLUTION

RESOLUTION NO. W-4749. AMENDS THE WATER INDUSTRY RULE 7.3.3 (8) OF GENERAL ORDER 96-B TO PROVIDE CERTAIN RATE BASE OFFSET REQUESTS BE TIER 2 INSTEAD OF TIER 3

Summary

This resolution allows certain Rate Base Offset filings to be submitted as Tier 2 Filings instead of the existing Tier 3 classification.

BACKGROUND

General Rule 7.6.2 of General Order (GO) 96-B mandates a Commission decision or resolution for Advice Letters (ALs) not ministerial in nature. These ALs are processed as Tier 3 filings.

If an AL is considered ministerial in nature, Commission industry division review is acceptable and is classified as either Tier 1 (company determines implementation date) or Tier 2 (the Commission’s appropriate industry division mandates approval date.)

Along with General Rules, GO 96-B also contains the Water Industry rules. Water Industry rule 7.3.3 (8) enumerates all Rate Base Offset AL filings as Tier 3 meaning Commission review requiring a resolution or decision.

Water industry comments received by the Division of Water and Audits (DWA) indicate some Rate Base Offsets could be considered ministerial in nature, and requesting Water Industry Rule 7.3.3 (8) be amended to authorize DWA the flexibility to determine if a Rate Base Offset may be submitted as Tier 2 instead of the presently required Tier 3 classification.

Discussion

Published on January 25, 2007, Decision (D.) 07-01-024 authorized both General Rules and Water Industry Rules as part of the revisions to GO 96-A.[1] Each set of rules impacts the processing of ALs submitted to the DWA.

Section 7.6 of the General Rules outlines the general steps for disposition of an AL. An AL is subject only to DWA disposition whenever such review would be a “ministerial” act.[2]

In GO 96-B, General Rule section 7.6.1 defines as a ministerial act statutes or Commission orders which require the action proposed in the AL or orders the action with sufficient specificity that DWA need only determine as a technical matter whether the proposed action is within the scope of what has already been authorized by statutes or Commission orders. Section 7.3 of the Water Industry Rules requires review of ministerial acts under the procedures described in Tier 1 or Tier 2 classifications.

A Commission resolution is required whenever disposition of an AL submitted to DWA requires more than ministerial action.[3] Under Section 7.3 of the Water Industry Rules, an AL that requires a resolution is processed as a Tier 3 filing.

Within the scope of Section 455 of the Public Utility Code,[4] processing an AL under Tiers 1, 2, or 3 determines the timing of when new rates can be implemented. In Tier 1 filings, the billing date is determined by the utility and can begin upon date of the filing. In a Tier 2 filing, DWA authorizes the date for implementation of new rates. Tier 3 ALs require a Commission resolution, with the billing date mandated in the resolution.

DWA’s disposition of a Rate Base Offset AL filing is enumerated as a Tier 3 filing in Section 7.3.3 (8) of the Water Industry Rules. As a Tier 3 filing, all Rate Base Offset filings require a resolution with a date of recovery mandated by the resolution.

When DWA processes a Rate Base Offset AL, inspection of all related facilities is required to ensure all items associated with the filing are used and useful. In addition, all invoices and expenses incurred by the investment are reviewed for accuracy. These inspections and reviews are a compliance activity when the Rate Base Offset has been authorized in a General Rate Case Decision or some other Commission Decision or Resolution.

The Commission recognizes Rate Base Offsets authorized in a decision or resolution as a future investment not yet used and useful. Hence, the start of the recovery period cannot be pre-determined. While a start date for investment recovery can not be determined, the authority adopted in a decision or resolution for a Rate Base Offset can be conclusively identified. Therefore, completion of a future investment and subsequent request for recovery is a compliance activity.

In GO 96-B, General Rule 1.4 requires the appropriate Industry Divisions to draft proposed amendments to the Industry Rules whenever any part of the Industry Rules must be amended to ensure consistency with applicable statutes and Commission orders.

Pursuant to General Rule 1.4, DWA recommends amendment to the Water Industry Rule 7.3.3 (8) to allow water and sewer utilities to submit Rate Base Offset filings as a Tier 2 classification instead of the mandated Tier 3 filing if the rate base offset is authorized in a Commission decision or resolution and an expense cap is set. Final determination of the tier level will remain with the DWA.

The amendment is set forth in the ordering paragraphs of this resolution and includes the following elements:

1.Previously approved by the Commission in either a decision or resolution;

2.Project scope is consistent with what the Commission approved;

3.The Commission approval included a budget cap and the rate base offset request is at or below the budget cap.

Comments

Public Utilities Code section 311(g) (1) requires that draft resolutions be served on all parties and subject to at least 30 days public review and comment prior to a vote of the Commission. This draft resolution was mailed on February 23, 2009 for comment to all water and sewer service utilities and other interested parties.

Findings

1.General Order 96-B, General Rules Section 7.6, outlines the general steps for disposition of an Advice Letter filing. An Advice Letter is subject only to industry division disposition when such review would be a “ministerial” act.

2.General Order 96-B, General Rule section 7.6.1 defines a ministerial act as statutes or Commission orders which require the action proposed in the Advice Letter; or orders the action with sufficient specificity that the industry division need only determine as a technical matter whether the proposed action is within the scope of what has already been authorized by statutes or Commission orders.

3.When disposition of an Advice Letter submitted to an industry division requires more than ministerial action, General Order 96-B, General Rule section 7.6.2, requires a Commission resolution or decision.

4.Section 7.3 of the Water Industry Rules states an Advice Letter that requires a Commission resolution or decision is processed as a Tier 3 filing in which the authorizing document determines start date of any rate increase associated with the filing.

5.Section 7.3 of the Water Industry Rules states review of an Advice Letter that requires disposition of ministerial acts is processed as a Tier 1 or Tier 2 filing and approved by the Division of Water and Audits.

6.In a Tier 1 filing, the billing date for increased rates is determined by the utility and can begin upon date of the filing.

7.In a Tier 2 filing, the industry division authorizes the date for implementation of new rates.

8.Water industry comments received by the Division of Water and Audits indicate Rate Base Offsets could be considered ministerial in nature since some are authorized by a past decision or resolution.

9.Water Industry Rule 7.3.3 (8) should be amended to authorize the Division of Water and Audits the flexibility to determine if a Rate Base Offset may be submitted as a Tier 2 Filing instead of the required Tier 3 classification.

Therefore it is ordered that:

  1. The Water Industry Rules of General Order 96-B are amended to read:

“7.3.3 (8)

“Rate base offset may also be disposed of under Tier 2 when staff determines the request is consistent with the following:

  • Previously approved by the Commission in either a decision or resolution;
  • Project scope is consistent with what the Commission approved;
  • The Commission approval included a budget cap and the rate base offset request is at or below the budget cap.

(changed language emphasized)

  1. This Resolution is effective today.

I certify that the foregoing resolution was duly introduced, passed, and adopted at a conference of the Public Utilities Commission of the State of California held on March 26, 2009; the following Commissioners voting favorably thereon:

PAUL CLANON

Executive Director

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Resolution W-4749DRAFTMarch 26, 2009

Division of Water and Audits/FLC:jrb

CERTIFICATE OF SERVICE

I certify that I have by mail this day served a true copy of Draft Resolution W-4749 on all parties in this filing or their attorneys as shown on the attached list.

Dated February 23, 2009, at San Francisco, California.

/s/ JOSIE R. BABARAN

Josie R. Babaran

NOTICE

Parties should notify the Division of Water and Audits, Third Floor, California Public Utilities Commission, 505 Van Ness Avenue, San Francisco, CA 94102, of any change of address to ensure that they continue to receive documents. You must indicate the Resolution number on which your name appears.

1

SERVICE LIST

Draft Resolution No. W-4749

(Page 1 of 6)

(WTA 346) (WTA 60) (WTA 210)

APPLE VALLEY RANCHOS WATER COCALIFORNIA WATER SERVICE COCALIFORNIA-AMERICAN WATER CO

LEIGH K. JORDANFRANCIS S. FERRARODAVID P. STEPHENSON

PO BOX 70021720 NORTH FIRST STREET4701 BELOIT DR

DOWNEY, CA 90241SAN JOSE, CA 95112SACRAMENTO, CA 95838

(WTA 133) (WTA 162) (WTA 314)

GOLDEN STATE WATER COMPANYGREAT OAKS WATER COPARK WATER CO

KEITH SWITZERJOHN ROEDERLEIGH K. JORDAN

630 EAST FOOTHILL BLVD.PO BOX 23490PO BOX 7002

SAN DIMAS, CA 91773SAN JOSE, CA 95153-3490DOWNEY, CA 90241

(WTA 337) (WTA 168) (WTA 339)

SAN GABRIEL VALLEY WATER COSAN JOSE WATER COSUBURBAN WATER SYSTEMS

MICHAEL WHITEHEADPALLE JENSENROBERT L. KELLY

11142 GARVEY AVENUE110 WEST TAYLOR ST.1211 EAST CENTER COURT DR

EL MONTE, CA 91734SAN JOSE, CA 95196-0001COVINA, CA 91724

(WTA 342)

VALENCIA WATER CO

ROBERT DIPRIMIO

24631 AVE. ROCKEFELLER

VALENCIA, CA 91355

(WTB 206) (WTB 61) (WTB 331)

ALCO WATER SERVICEDEL ORO WATER CO., INC.EAST PASADENA WATER CO

THOMAS R. ADCOCKROBERT S. FORTINOLAWRENCE MORALES

249 WILLIAMS ROADDRAWER 51723725 EAST MOUNTAIN VIEW AVENUE

SALINAS, CA 93905CHICO, CA 95927PASADENA, CA 91107

(WTB 136)

FRUITRIDGE VISTA WATER CO

ROBERT C. COOK, JR.

1108 SECOND STREET, STE. 204

SACRAMENTO, CA 95814

(WTC 85) (WTC 347) (WTC 219)

AGATE BAY WATER COARROWHEAD MANOR WATER CO., INC.BAKMAN WATER CO.

STEVE GLAZERJOHN W. RICHARDSONR. L. BAKMAN

5424 TREE SIDE DRIVE5161 SOQUEL DR., SUITE FPO BOX 7965

CARMICHAEL, CA 95608SOQUEL, CA 95073FRESNO, CA 93747

(WTC 190) (WTC 157) (WTC 84)

BASS LAKE WATER COBIG BASIN WATER CO., INC.DONNER LAKE WATER CO

STEPHEN R. WELCHJIM MOOREROBERT S. FORTINO

PO BOX 109PO BOX 197DRAWER 5172

BASS LAKE, CA 93604BOULDER CREEK, CA 95006CHICO, CA 95927

(WTC 288) (WTC 88) (WTC 53)

ERSKINE CREEK WATER COFULTON WATER COGRAEAGLE WATER CO, INC.

NICK SILICZJOHN A. FULTONDANIEL WEST

PO BOX 656PO BOX 1709PO BOX 310

LAKE ISABELLA, CA 93240CARNELIAN BAY, CA 96140GRAEAGLE, CA 96103

SERVICE LIST

Draft Resolution No. W-4749

(Page 2 of 6)

(WTC 194) (WTC 142) (WTC 431)

HILLVIEW WATER COLUKINS BROTHERS WATER CO, THEMcCANNA RANCH WATER COMPANY

ROGER L. FORRESTERDANNY G. LUKINSC/O ROBERT E. McGINNIS

PO BOX 22692031 WEST WAYLUCE, FORWARD, HAMILTON & SCRIPT

OAKHURST, CA 93644SOUTH LAKE TAHOE, CA 96150600 WEST BROADWAY, STE. 2600

SAN DIEGO, CA 92101

(WTC 204) (WTC 333) (WTC 312)

MEADOWBROOK WATER CO. OF MERCEDMESA-CREST WATER CONACIMIENTO WATER CO

FRED H. WALKERTIMOTHY J. FLYNNS. W. BEAN

2272 MEADOWBROOK AVEPO BOX 2572890 SADDLE WAY

MERCED, CA 95340-0218LA CANADA, CA 91012BRADLEY, CA 93426

(WTC 38) (WTC 319) (WTC 41)

NORTH GUALALA WATER WORKSRIO PLAZA WATER CO, INC.ROGINA WATER CO, INC.

J. H. BOWERJOHN C. NICKELDANIEL D. ROGINA

PO BOX 10008698 ROSELAND AVEPO BOX 310

GUALALA, CA 95445MOORPARK, CA 93021TALMAGE, CA 95481

(WTC 311) (WTC 126) (WTC 368)

RURAL WATER CO., INC.SEA RANCH WATER CO, THESEARLES DOMESTIC WATER CO

CHARLES BAKERMARY CONDONAUDREY SCHUYLER

PO BOX 745PO BOX 16PO BOX 577

GROVER BEACH, CA 93483THE SEA RANCH, CA 95497-0016TRONA, CA 93592

(WTC 338) (WTC 94) (WTC 96)

SOUTHERN CALIFORNIA EDISON COTAHOE CEDARS WATER COTAHOE PARK WATER CO

AKBAR JAZAYERIE. B. MARRRICHARD M. DEWANTE

PO BOX 800PO BOX 264PO BOX 5627

ROSEMEAD, CA 91770TAHOMA, CA 96142TAHOE CITY, CA 96145

(WTC 199)

YOSEMITE SPRING PARK UTILITY CO.

STEVE PAYNE

30250-B YOSEMITE SPRINGS PKWY

COARSEGOLD, CA 93614-9051

(WTD 236) (WTD 208) (WTD 422)

ALPINE VILLAGE WATER COARROYO CENTER WATER CO., INCBAYCLIFF SUBDIVISION

CHARLES W. ROBERTSCOLETTE TITGENPETER NOLASCO

PO BOX 90847475 ARROYO SECO ROAD13449 ANDERSON ROAD

PORTERVILLE, CA 93257GREENFIELD, CA 93927LOWER LAKE, CA 95457

(WTD 191) (WTD 21) (WTD 65)

BEASORE MEADOWS WATER SYSTEMBENBOW WATER CORPORATIONBLACK BUTTE WATER CO.

VICTOR D. KLIEWERW. BENBOWCHARLES HARRIS, SR.

PO BOX 2245PO BOX 669PO BOX 411

OAKHURST, CA 93644GARBERVILLE, CA 95542ORLAND, CA 95963

(WTD 240) (WTD 433) (WTD 436)

CALIFORNIA HOT SPRINGS WATER SERV.CANADA WOODS WATER COMPANYCASMITE CORPORATION

RONALD W. GILBERTDERINDA MESSENGERKELLY A. DURAN

PO BOX 146450 LINCOLN AVE., STE. 1034501 BROAD ST., SUITE 230

CALIF HOT SPRINGS, CA 93207SALINAS, CA 93901SAN LUIS OBISPO, CA 93401

SERVICE LIST

Draft Resolution No. W-4749

(Page 3 of 6)

(WTD 111) (WTD 193) (WTD 243)

CAZADERO WATER COCENTRAL CAMP WATER CO, INC.CENTRAL WATER SYSTEM

LOREN BERRYSANDRA McDOUGALDANGEL M. GONZALEZ

PO BOX 423PO BOX 3411102 N. PROSPECT ST.

CAZADERO, CA 95421FRIANT, CA 93626PORTERVILLE, CA 93257

(WTD 70) (WTD 176) (WTD 150)

COBB MOUNTAIN WATER COCOLD SPRINGS WATER CO, INCCOTTAGE SPRINGS REAL ESTATE, LLC.

VINCENT B. ANDERSONPETER J. KERNSTONY RUFF

PO BOX 229820 HIGHWAY 108PO BOX 4425

COBB, CA 95426COLD SPRINGS, CA 95335CAMP CONNELL, CA 95233

(WTD 221) (WTD 248) (WTD 212)

EASTON ESTATES WATER COFOOTHILL DITCH COGARRAPATA WATER CO

FRANCIS H. FERRAROPATRICIA P. JACOBSENBARBARA M. LAYNE

5132 N. PALM AVE., PMB 114PO BOX 17536652 HWY 1, COAST ROUTE

FRESNO, CA 93704EXETER, CA 93221MONTEREY, CA 93940

(WTD 113) (WTD 82) (WTD 15)

GEYSERVILLE WATER WORKSGOODYEARS BAR WATER COHAT CREEK WATER COMPANY, LLC

HARRY BOSWORTHELIZABETH B. SMARTJOHN F. PARRISH

PO BOX 651200 - 44TH STREET43000 MOUNTAIN HOUSE RD.

GEYSERVILLE, CA 95441SACRAMENTO, CA 95819OLD STATION, CA 96071

(WTD 352) (WTD 410) (WTD 292)

HAVASU WATER CO, INC.IDYLWILD WATER SYSTEMINTERSTATE 5 UTILITY CO, INC.

EVERETT HODGESBRUCE FRANKSJAMES P. SEARS

4 CAMINO LIENZO20915 OLD SANTA CRUZ HIGHWAY2000 - 18TH STREET

SAN CLEMENTE, CA 92673LOS GATOS, CA 95030BAKERSFIELD, CA 93301

(WTD 407) (WTD 250) (WTD 434)

JAMES WATER CO, INC.JANUARY WATER COKEENE WATER SYSTEM

CLINT JAMESJAMES HODGESROBERT C. BYLSMA

PO BOX 165514002 AVENUE 232UNION PACIFIC RAILROAD-LAW DEPT.

KERNVILLE, CA 93238TULARE, CA 9327410031 FOOTHILLS BLVD., STE. 200

ROSEVILLE, CA 95747-7101

(WTD 118) (WTD 425) (WTD 148)

KENWOOD VILLAGE WATER COKLEIN HOMES WATER COLAKE ALPINE WATER CO, INC.

KAREN BALLWILMA PRIBYLC. BRUCE ORVIS

4984 SONOMA HIGHWAY201 BURLINGTON DR9601 STATE ROUTE #4

SANTA ROSA, CA 95409UKIAH, CA 95482FARMINGTON, CA 95230-9601

(WTD 90) (WTD 358) (WTD 45)

LAKE FOREST UTILITYLAKEVIEW WATER COLARKSPUR MEADOWS WATER CO

RICK DEWANTEELEANOR BUCKGEORGE JUE

PO BOX 56271373 LAS CANOAS ROAD8140 E. ROSECRANS AVENUE

TAHOE CITY, CA 96145PACIFIC PALISADES, CA 90272PARAMOUNT, CA 90723

(WTD 46) (WTD 397) (WTD 214)

LAS FLORES WATER WORKSLEWISTON VALLEY WATER CO., INC.LITTLE BEAR WATER CO, INC.

S. O. PATTERSONCHRIS ERIKSONRICHARD HIWA

PO BOX 900PO BOX 10151201 PINE CANYON ROAD, SPACE #125

GERBER, CA 96035LEWISTON, CA 96052KING CITY, CA 93930

SERVICE LIST

Draft Resolution No. W-4749

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(WTD 390) (WTD 332) (WTD 298)

LIVE OAK SPRINGS WATER & POWER CO.LLANO DEL RIO WATER COLONG CANYON WATER CO

NAZAR NAJORJAMES LOMBARDIDAVID L. PRINCE

PO BOX 124132810 165TH STREET EAST7908 CALLE TORCIDO

BOULEVARD, CA 91905LLANO, CA 93544BAKERSFIELD, CA 93309

(WTD 360) (WTD 6) (WTD 92)

LYTLE SPRINGS WATER COMACDOEL WATER WORKSMADDEN CREEK WATER CO

BOB BOYTORDENNIS BENNETTEARL B. MARR

277 NO. LYTLE CREEK RD.630 NORTH FIFTH STREETPO BOX 264

LYTLE CREEK, CA 92358KLAMATH FALLS, OR 97601TAHOMA, CA 96142

(WTD 159) (WTD 186) (WTD 56)

MAR VISTA WATER CO, INC.MATT DILLON WATER COMEADOW VALLEY WATER WORKS

JIM H. SMITHHARVEY D. BEAUCHAMP, JR.ROBERT L. FORBES

PO BOX 1026PO BOX 1323PO BOX 37

APTOS, CA 95001TWAIN HARTE, CA 95383MEADOW VALLEY, CA 95956

(WTD 163) (WTD 106) (WTD 430)

MECCHI WATER COMEYERS WATER CO, INC.MHC A-1 WATER COMPANY

GARY LEDESMAJAY GARDNERMARGUERITE NADER

500 SUNNYBROOK DR.1830 MILTON RD.2 NORTH RIVERSIDE PLAZA, STE 800

CAMPBELL, CA 95678NAPA, CA 94559CHICAGO, IL 60606

(WTD 401) (WTD 301) (WTD 279)

MIRA MONTE WATER COMOUNTAIN MESA WATER COOWENS VALLEY WATER CO

S. O. PATTERSONWM. SCOTT KISSACKLINDAREA GOLDSTEIN

PO BOX 900PO BOX 2431PO BOX 691250

GERBER, CA 96035BAKERSFIELD, CA 93303WEST HOLLYWOOD, CA 90069

(WTD 120) (WTD 256) (WTD 426)

PENNGROVE WATER COPIERPOINT SPRINGS WATER CO.PINON HILL WATER CO

KAREN BALLBEN & MICHELLE RAYLAWANDA M. STANLEY

4984 SONOMA HIGHWAYPO BOX 85PO BOX 2645

SANTA ROSA, CA 95409CAMP NELSON, CA 93208TEHACHAPI, CA 93581

(WTD 40) (WTD 49) (WTD 158)

POINT ARENA WATER WORKS, INC.PONDEROSA SKY RANCH WATER SYSTEMPURESOURCE WATER, INC.

WILLIAM HAY, JR.JOHN W. RICHARDSONMICHAEL MILLS

PO BOX 2055161 SOQUEL DR., STE. F402 TROUT GULCH RD.

POINT ARENA, CA 95468SOQUEL, CA 95073APTOS, CA 95003

(WTD 83) (WTD 380) (WTD 260)

R.R. LEWIS SMALL WATER CORAMONA WATER CORIVER ISLAND WATER CO

WILLIAM L. OSTROMMICHAEL DUNNMICHAEL LAUGHLIN

3790 N. WILCOX RD.C/O STEVE GARCIA 31910 COUNTRY CLUB DRIVE

STOCKTON, CA 95215PO BOX 928PORTERVILLE, CA 93257

PALM DESERT, CA 92261

(WTD 396) (WTD 43) (WTD 280)

RIVERVIEW ACRES WATER CORIVERVIEW ESTATES WATER CO.ROLLING GREEN UTILITIES, INC

WALTER CARPENTERANGELO LOUIS ANDREINI IIIARNIE PETERSON

PO BOX 81PO BOX 1134139 ELMCREST DR

SALYER, CA 95563RED BLUFF, CA 96080-1134BIG PINE, CA 93513

SERVICE LIST

Draft Resolution No. W-4749

(Page 5 of 6)

(WTD 264) (WTD 128) (WTD 405)

SEQUOIA CREST, INC.SERENO DEL MAR WATER COSIERRA CITY WATER WORKS, INC.

SKIP ROUCHHAL WOODCHARLES K. SMITH

55124 REDWOOD DRPO BOX 457732 BUTLER ROAD

SPRINGVILLE, CA 93265FORESTVILLE, CA 95436-0457GRASS VALLEY, CA 95945

(WTD 182) (WTD 412) (WTD 184)

SLIDE INN/SNOBOWL WATER COSONOMA SPRINGS WATER COMPANY, LLCSONORA WATER CO

SATOI MILLSMARIAN SEITERBEVERLY BROWN

C/O GARY SMITH, MANAGERPO BOX 1175PO BOX 996

3430 TULLY RD., STE. 20-228KENWOOD, CA 95452SONORA, CA 95370

MODESTO, CA 95350

(WTD 215) (WTD 382) (WTD 351)

SPRECKELS WATER COSPRING CREST WATER & POWER COSTEWART WATER CO, INC.

C/O SHAWN L. HEFFNERTERRY LEE LANEC/O GLORIA EIGHME

CALIFORNIA WATER SERVICE CO.67-115 RIBBONWOOD DR., SPRING CRESTGORDON ACRES SELF HELP ASSN.

1720 NORTH FIRST STREETMOUNTAIN CENTER, CA 92561PO BOX 1035

SAN JOSE, CA 95112-4598LUCERNE VALLEY, CA 92356