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California ISO Audit Results for 2009 Type 2 SAS 70 Presentation to the Audit Committee December 16, 2009 Agenda SAS 70 Background Results of Audit Scope of Audit Closing Thoughts 1 December 15, 2009 PricewaterhouseCoopers

  1. California ISO Audit Results for 2009 Type 2 SAS 70 Presentation to the Audit Committee December 16, 2009

  2. Agenda  SAS 70 Background  Results of Audit  Scope of Audit  Closing Thoughts 1 December 15, 2009 PricewaterhouseCoopers

  3. SAS 70 Background  Purpose of report  To report on the ISO’s internal controls relating primarily to its market operations and settlements activities  Expected use of report  Assurance to market participants who rely on the ISO’s processing - the report is required by some market participants and their auditors to comply with Sarbanes-Oxley (404 Attest)  Report period  Report period differed from prior SAS 70 Type 2 – coverage is July 1, 2009 – October 31, 2009. 2 December 15, 2009 PricewaterhouseCoopers

  4. Results of Audit  PwC opinion and report issued December 4, 2009  The opinion is unqualified  Controls were suitably designed and operating effectively  Exceptions identified and disclosed in the report did not impact the opinion  Control Objective 11 - Change Management  Control Objective 12 - Security 3 December 15, 2009 PricewaterhouseCoopers

  5. Scope of Audit  Scope is similar to SAS 70 type 1 report issued in August 2009 – the New Market  Period of time; not point in time  Control objectives unchanged; some changes to activities  9 business process controls (bid to settle); 3 IT infrastructure controls  Processes not included in scope of report  Control room and operational judgments and decisions  Processes after the settlement statement preparation (such as invoicing and market clearing)  Other functions that are transparent to the market 4 December 15, 2009 PricewaterhouseCoopers

  6. Scope of Audit ISO Bid to Bill Functions Conduct Markets Perform Collect and Conduct Collect Post Market Calculate Invoicing & Validate CRR Market DA Market RT Market Meter Data Processing Settlements Cash Bids Clearing Standing Data Maintenance IT Infrastructure Substantially in Out of Scope Scope 5 December 15, 2009 PricewaterhouseCoopers

  7. Closing Thoughts  Unqualified opinion and quick report issuance are significant accomplishments for the ISO given the sweeping changes to the control environment  ISO Staff have been extremely supportive of this first SAS 70 Type 2 Audit performed related to the new market  Demonstrated a high level of ownership and were responsive to requests for information  Questions 6 December 15, 2009 PricewaterhouseCoopers

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