The Weather Derivatives audit, executed by Andersen, has been completed.  The attached Final Report has been reviewed with key process owners and issues were discussed with appropriate personnel, both during the audit and at the closing meeting.  Final Reports will also be reviewed in detail with Wes and Sally on a periodic basis.

EAS will follow up with you regarding implementation of corrective action for High Priority Items

If you have any questions, please contact me at ext. 5-4554.  Thank you.


Mechelle Atwood
Director, Enron Assurance Services
Enron Wholesale Services
713.345.4554; Location:  EB2383
Mechelle.Atwood@enron.com