FYI
---------------------- Forwarded by Wade Stubblefield/HOU/EES on 05/31/2001 08:48 PM ---------------------------


Misty Barrett
05/31/2001 05:42 PM
To:	Sean A Holmes/HOU/EES@EES, Connie Estrems/HOU/EES@EES, James W Lewis/HOU/EES@EES, Ozzie Pagan/HOU/EES@EES, Don Black/HOU/EES@EES, Rogers Herndon/Enron@EnronXGate, Scott Mills/HOU/EES@EES, Evan Hughes/HOU/EES@EES, Vicki Sharp/HOU/EES@EES, Kevin Hughes/HOU/EES@EES, Anthony Dayao/HOU/EES@EES, Wade Stubblefield/HOU/EES@EES
cc:	Casey Underwood/HOU/EES@EES, Blake Swanson/HOU/EES@EES, jane.e.mcspadden@us.andersen.com, Debra.a.cash@us.arthurandersen.com, linda.o.norman@us.andersen.com, roshmi.mukherjee@us.andersen.com @ ENRON 
Subject:	2001 Andersen Audits

Attached below are the 2001 Andersen business audits and the timeline for these audits and other work. Within this document, we have identified the EES owner(s) that will be involved in each business audit. The scope/objectives of each business audit have also been outlined.

Business Audit Approach
For each business audit, we plan to hold an opening and closing meeting with all key personnel involved for that project (includes business owners, CAO, EAS representative, and Andersen). The objectives of the opening meeting are to discuss specific audit areas, team members, key contacts, and to identify required EES documentation. The closing meeting will be critical as this is the final opportunity to ensure all facts surrounding any issues are agreed upon and initially discuss any action plans. Timing of the opening/closing meetings will be communicated by Andersen at a later date.

Please review the attached Andersen document to ensure the business owners have been properly identified. Please contact me with any revisions or other questions.

Thanks,
Misty