Audit Report Final 2-24-06

Audit of the Available Flowgate Capacity Process Entergy Services, Inc. PERFORMED BY Southwest Power Pool PUBLISHED: February 24, 2006 Final AFC Audit Report TABLE OF CONTENTS I. EXECUTIVE SUMMARY..............................................................1 A. OVERVIEW.....................................................................................................1 B. OBJECTIVE.....................................................................................................2 C. METHODOLOGY ............................................................................................2 D. FINDINGS AND RECOMMENDATIONS.............................................................3 II. PROCEDURAL BACKGROUND ..............................................3 III. METHODOLOGY........................................................................6 IV. AUDIT FINDINGS .......................................................................7 A. SOFTWARE COMPARISON..............................................................................7 B. DATA SELECTION AND USE .........................................................................10 1. Network Customer Data and the Effect of Network Customer Decisions ......... 10 2. AFC Impact and TSR Logs..................................................................................... 20 C. DATA ADJUSTMENT PROCESS............. ...