Please find attached the summary integration plan that you requested during 
our debriefing last week. 

The first part of the table shows the controls objectives and the controls in 
place at 31 Dec 2000 when Enron Metal Recycling was divided into two halves: 
MGMR and Bergman.  Our overall controls assessment per risk at that stage was 
level 2 (below average controls).  

We have sumarised the implementation steps required to achieve an increase in 
controls assessment to level 3 (average), 4 (good)  or 5 (excellent) in each 
case,  along with latest completion dates to achieve those controls. 

We have then added a column of comments on the actual implementation with a 
bar chart to show how far advanced the work is.  The revised controls 
assessment at 31 Jan shows an average of 2.5 and our plan should enable the 
controls to be around a level 3 (average) by end of February. 

We will issue a revised table monthly in order to clearly update you on our 
progress.  If you would like to schedule a specific meeting to go through any 
of the points or queries that you may have, please let me know and I will 
organise.

Many thanks

Naomi