2000 Audit Plan

---------------------- Forwarded by Sally Beck/HOU/ECT on 04/13/2000 07:10 PM
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From: Scott Pleus@ENRON COMMUNICATIONS on 04/13/2000 10:31 AM
To: Sally Beck/HOU/ECT@ECT
cc: Patti Thompson/HOU/ECT
Subject: 2000 Audit Plan

Weather: The gross book balance of the Weather Risk book is smallest after
the winter season (majority of trades roll off in March) and alot of business
is executed during September. Although September would probably be OK, it
may be helpful it the review was moved to June/July.

Pulp, Paper and Lumber-: Looks OK.

Although it is not ENA, I would recommend a review of EBS Bandwidth Trading
for the latter part of the year. I'm not sure how this would get scheduled.