FYI re: audit requests below.  We can figure out our game plan for the audit during our meeting (w/o AA) that Donna has scheduled for 10am Monday.  Meanwhile, Sara, perhaps one of your assistants can begin compiling the requested lists of accounts?

Regards,
Cassandra.

-----Original Message-----
From: Schultz, Cassandra 
Sent: Wednesday, October 03, 2001 11:15 AM
To: 'jennifer.h.staton@us.andersen.com'
Subject: FW: 2nd Request- MRM Audit request


I received your messages, but will be unable to respond until early next week, as I have been out of the office, and also preparing for the Board meeting next week.  I will call you on Monday to discuss further.

Regards,
Cassandra Schultz

-----Original Message-----
From: jennifer.h.staton@us.andersen.com
[mailto:jennifer.h.staton@us.andersen.com]
Sent: Tuesday, October 02, 2001 12:25 PM
To: Schultz, Cassandra
Cc: sharon.k.smith@us.andersen.com; gillian.k.boyer@us.andersen.com
Subject: 2nd Request- MRM Audit request


Cassandra,

As several of the MRM functions have recently been transferred to Donna
Lowry's group, we had originally requested documentation from her group in
conjunction with our MRM audit.  However, due to the fact that we are
looking at processes for the first part of the year, thus before these
functions were transferred to Donna's group, we were hoping for your
assistance in obtaining the below requested documentation.

          Please provide a listing of all open brokerage accounts as of
   August 15, 2001.
          Please provide a listing of all new brokerage accounts for the
   year 2001.
          What documentation is maintained for the approval of new
   brokerage accounts?
           How do you ensure no unauthorized accounts are opened?
           Please provide the authorized trader list provided to the
   brokers in order to identify which traders are authorized to transact on
   Enron's behalf.
From the listing of brokerage accounts obtained, we will select several to
test for proper approvals.  Therefore, we will have an additional request
once we receive the above information.   As we are in the process of
completing our audit, we would appreciate your prompt assistance.  In
addition, if you are not the appropriate contact for obtaining this
information, please provide the correct contact name and we will redirect
our request.

Thank you for any assistance you can provide.  If you have any questions,
please call me at X6-6269 or Sharon Smith at X6-6209.

Thank you,
Jennifer
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