Message-ID: <14226609.1075854936077.JavaMail.evans@thyme>
Date: Fri, 21 Sep 2001 09:06:18 -0700 (PDT)
From: james.derrick@enron.com
To: drew.fossum@enron.com, e..haedicke@enron.com, jordan.mintz@enron.com, 
	kristina.mordaunt@enron.com, vicki.sharp@enron.com, 
	rob.walls@enron.com
Subject: FW: Requests for Jim Derrick's signature on financial documents
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X-From: Derrick Jr., James </O=ENRON/OU=NA/CN=RECIPIENTS/CN=JDERRIC>
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FYI. Thank you for your assistance.  Jim
 -----Original Message-----
From: =09Rogers, Rex =20
Sent:=09Thursday, August 23, 2001 1:22 PM
To:=09Cole, Kate; Callahan, Teresa; Pardue, Larry; Pinder, Lori
Cc:=09Davis, Hardie; Derrick Jr., James
Subject:=09RE: Requests for Jim Derrick's signature on financial documents=
=20

Kate:  Your memo is timely (and appreciated!).  Jim and I and the other gen=
eral counsels discussed this topic this morning at Jim's weekly general cou=
nsels meeting (Jim and I are receiving a ton of these type of documents).  =
With respect to subsidiary financial statements requiring Jim Derrick's sig=
n-off, the internal accounting officer and the internal lawyer representing=
 the subsidiary company must initial the documents Jim is being asked to si=
gn;  they are then sent to me (I also initial anything that Jim signs that =
relates to Arthur Andersen, per Jim's request).  Jim and I are not CPAs and=
 we have little to do with the day-to-day operations of most of these compa=
nies, so that is the reason for all the diligence.  It is the responsibilit=
y of the general counsel of the subsidiary operation whose financial statem=
ents are being audited by AA to ensure that the proper review and initials =
are on these documents before they come to your group or mine----if not, we=
 send the documents back to them to get the necessary initials.  If you hav=
e any problems with anyone who delivers these documents to you, let me know=
 and I will be happy to educate them about this policy.  Bottom line for Ji=
m and me:  We have little knowledge or expertise when it comes to the prepa=
ration of the financial statements of these companies, and we are relying o=
n the expertise of our internal accountants who are involved in such prepar=
ation----they need to take "ownership" by initialing the documents.   Thank=
s for your help?.I hope these procedures don't make your job any harder tha=
n it already is!.   Regards, Rex.

 -----Original Message-----
From: =09Cole, Kate =20
Sent:=09Thursday, August 23, 2001 12:06 PM
To:=09Callahan, Teresa; Pardue, Larry; Pinder, Lori
Cc:=09Rogers, Rex; Davis, Hardie; Derrick Jr., James
Subject:=09Requests for Jim Derrick's signature on financial documents=20

Please note that, henceforth, all financial statements, balance sheets, Art=
hur Anderson rep. letters, or the like, should be sent to Rex Rogers for re=
view and attorney initials before they are sent to Jim Derrick for signatur=
e.  KC



Kate B. Cole
Director, Corporate Services
Enron Corp.
Tel: (713) 853-1624
Fax: (713) 646-8007
Email: kate.cole@enron.com