Audit Report Final REDLINE 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 (AUDIT SCOPE T4, T5) ....................................................2 D. FINDINGS AND RECOMMENDATIONS.............................................................3 II. PROCEDURAL BACKGROUND (AUDIT SCOPE T2)..........3 III. METHODOLOGY (AUDIT SCOPE T4, T5).............................7 IV. AUDIT FINDINGS .......................................................................8 A. SOFTWARE COMPARISON (AUDIT SCOPE T3)..............................................8 B. DATA SELECTION AND USE (AUDIT SCOPE T6, T9, T10)...........................12 1. Entergy Transmission and Network Customer Data (Audit Scope T6, T9) ...... 12 and the Effect of Network Customer Decisions .................................................... 12 2. Effect of Network Customer Decisions (Audit Scope T10) .................................. 24 2. AFC Impact and TSR Logs.................. ...