---------------------- Forwarded by Mark A Taylor/EFS/EES on 09/05/2001 06:50 AM ---------------------------
From:	Mechelle Atwood/ENRON@enronXgate on 09/04/2001 04:08 PM CDT
To:	Wes Colwell/ENRON@enronXgate, Sally Beck/ENRON@enronXgate, Bob Hillier/ENRON@enronXgate, Jay Webb/ENRON@enronXgate, Savita Puthigai/ENRON@enronXgate, Jennifer deBoisblanc Denny/ENRON@enronXgate, Robert B Cass/ENRON@enronXgate, Lisa Lees/ENRON@enronXgate, Torrey Moorer/ENRON@enronXgate, Mark A Taylor/EFS/EES@EES, Tom Moran/ENRON@enronXgate
cc:	thomas.h.bauer@us.andersen.com@SMTP@enronXgate, michael.p.schultz@us.andersen.com@SMTP@enronXgate, "john.j.boudreaux@us.andersen.com" <'john.j.boudreaux@us.andersen.com'>@SMTP@enronXgate, Shawn Kilchrist/ENRON@enronXgate, Wanda Curry/ENRON@enronXgate, Andrew Parsons/ENRON@enronXgate, Vicky Gregorcyk/ENRON@enronXgate, Stephen Simpson/ENRON@enronXgate, Mark Thibodeaux/ENRON@enronXgate, russell.k.bouwhuis@us.andersen.com@SMTP@enronXgate, jennifer.stevenson@us.andersen.com@SMTP@enronXgate, kristi.l.albaugh@us.andersen.com@SMTP@enronXgate 
Subject:	EnronOnline Audit Report

The EnronOnline 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.


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