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LPSC Fuel Audit
9 Months Ended
Sep. 30, 2011
Louisiana Public Service Commission Fuel Audit [Abstract] 
LPSC Fuel Audit
Note 12 — LPSC Fuel Audit

The LPSC Fuel Adjustment Clause General Order issued November 6, 1997, in Docket No. U-21497 provides that an audit of fuel adjustment clause filings will be performed not less than every other year.  Cleco Power’s last fuel audit was for the years 2001 and 2002.  Cleco Power currently has fuel adjustment clause filings for 2003 through 2010 subject to audit.  In March 2009, the LPSC proceeded with the audit of fuel adjustment clause filings for the years 2003 through 2008.  The total amount of fuel expenses included in the audit is approximately $3.2 billion.  Cleco Power has responded to several data requests from the LPSC.  These responses are currently under review by the LPSC.  The LPSC has not stated an amount of the fuel costs, if any, that would be disallowed and result in a refund to the customers.  Management is not able to predict or give a reasonable estimate of the possible range of the disallowance, if any, related to this audit.  However, if a disallowance of fuel costs is ordered resulting in a refund, any such refund could have a material adverse effect on the Registrants’ results of operations, financial condition, and cash flows.