Entergy Affiliated Transactions Analysis

This report was prepared in response to a Request for Proposal (RFP) from the Arkansas Public Service Commission, Louisiana Public Service Commission, Mississippi Public Service Commission, the Council of the City of New Orleans, and the Public Utility Commission of Texas (collectively, the "Regulators") to perform an assessment of the affiliated transactions between and among Entergy, its regulated utilities, and its nonregulated businesses for the calendar years 1992, 1993, 1994, and 1995.

The purpose of the assessment was to (i) determine whether appropriate business policies, procedures, processes and practices are in place and in force with respect to affiliate relationships, (ii) assess compliance with the terms of the SEC Settlement Agreement of October 1992 , (iii) determine if the transfer of goods, services, trained personnel and use of assets were appropriate and if compensation paid or received was reasonable, and (iv) quantify and propose recommendations for any deficiencies noted.

The audit addressed only those direct and allocated charges between regulated and nonregulated entities of Entergy. Vantage did not review or report on specific allocations or charges made by Entergy’s service organizations to any of the regulated companies as that type of review would be accomplished through other, more specific regulatory actions. Instead, the audit addressed only those transactions that took place across the "wall". The wall is defined as the delineation between activities of regulated companies and those of nonregulated companies.


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