============= Page 1 of 29 ============= 5. M early Compar ear d 70 60 I 1501 30 20 Cumulative Reported Incidents 12 2000 I 10 I i i I I 8' I i 6 I I 4 I 2-1 0 January February March April May June July Pugust September 'soil Reported Incidents By Month Jahuar Fehrua Y rY March PpR Y E1?l'D11 L[' -al f~ri~~ilc~~c~rl uttrl C«ntf tieittirrl E0004397472 _ _v,a. ~wcels EXH004-01103 ============= Page 2 of 29 ============= RMF i s ~a Reported Incidents By Business Unit 14- 2- 0-, I _.. L. Corp. EWS ETS EBS EE$. Existing Controls Functioning o Require Additional Controls Enroll Legal I'I'ii'ile'gcoil a,td Cult fiitlc'ittial E0004397473 =XH004-01104 ~~~ ============= Page 3 of 29 ============= - Adequacy of Existing Controls ~l. Reasons Additional Controls Unnecessary 13 19 ®Existing Control Functioning m Not Applicable to Internal Control u Unfounded Allegation ®1BD Enroll Le UI /) .j pile etl tutu Coii fidt'ittittl E0004397474 EXH004-01105 ============= Page 4 of 29 ============= Classification of Reported Incident y. Classificatson of RBported Incidcnt 3 19 D Pending - ® Alleged Criminal ® Alleged Non- Criminal - En ro n L e cya l E0004397475 Prii'ilc'"oc'd and Coii/i ellticfl KHO04-01106 ; . ============= Page 5 of 29 ============= r Incident Status and Method Reported j ~~ i'v'~P.$e~ . aaseuesv6izv` vn>.a~ .t 3~ .x f ~ `~L L f ~ ~ ~*~ I Status of Reported Incidents 29 aPhone Call o By Business Unit/Department Method Incident Was Reported oPending ®LocalAuthodties mEmployee Terminated ®Letter i Employee Counseled a0dentation ®Enaluated and Closed oEmal Eu IOi1 Legal Privile ed u»d C'u~~fl~lc~ntr«1 EC004397476 XH004 01107 ============= Page 6 of 29 ============= PRIVILEGED & CONFIDENTIAL INFORMATION LOG OF INCIDENTS (September 28, 2001) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY NNW low Y Feb 23, Letter to Corp. Jim Derrick Allegations of age Policy Corp. Feb 28, Pending Yes Not 2001 Jeff discrimination during Violation Legal and 2001 Skilling interview process. and Vinson & ADEA Elkins March 1, Enron Corp. Enron Fraudulent check Fraud Risk March 1, Pending Yes Yes - AP 2001 Treasury Treasury payable to Bank of Assurance 2001 Vendor Set- America/Aimco & Corp, up Engineering and Security Procedures Consultant Improved. ($85,000.00). March 7, Enron Corp. Enron Fraudulent check to Fraud Risk March 1, Pending Yes Yes - iPayIt 2001 Treasury Treasury Fidelity Data Systems Assurance 2001 Electronic' Forgery ($33,977.00). & Corp. Approval Security Required. March 9, Telephone Corp. Steve Kean FBI investigating Other Steve March 9, March Information Yes Not 2001' call background of former Kean & 2001 9, 2001 provided to FBI. Associate/ Analyst for Corp. position with Bush Legal Administration. March Anony- Corp. Corp. Legal. Environmental Not ENE Not ENE Corp. March March Matter Yes No3 14, 2001 mous call Inquiry Legal 14, 2001 31,2001 evaluated. No to Office response from of person making Chairman call. 1 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation ============= Page 7 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 Wnnt'dl April 26, Treasury Corp. Corp. Check Fraud Fraud Corp. April 26, Pending Yes No' 2001 Treasury Security Security 2001 June 1, Phone call Corp. Corp. Legal Allegations that Policy Corp. June 8, August Matter Yes No3 2001 and letter Enron Supervisor Violation Legal 2001 15, 2001 investigated. to Office accepted gifts in Allegations of exchange for unsubstantiated. Chairman awarding contracts to Third Par Vendor. July 30, Email Corp. Corp. Legal Letter requesting use Fraud Corp. July 30, August Message sent to Yes Not 2001 of private bank Security 2001 1, 2001 all employees account to help regarding transfer $20 million scheme out of South Africa. August Memo to Corp. Corp. Legal Employee expressed Corp. August Pending Yes To be 15, 2001 Office of concerns regarding Legal & 15, 2001 determined. Chairman accounting practices Outside of Raptor & Condor Counsel transactions. August Letter to Corp. Corp. Legal Allegations that Corp. Sept 3, Pending Yes To be 30, 2001 Jeff benefits provided to Legal and 2001 determined. Skilling Employee by Cigna Benefits have been disallowed in violation of Enron Corp. Medical Plan 5829sab Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation =XH004-01109 2 ============= Page 8 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. - ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED' CONTROLS NECESSARY ^ March Letter to Azurix Azurix Legal Allegations of Policy Azurix March August Matter Yes No 30, 2001 John Corp. impropriety in the Violation Chief 30, 2001 31, 2001 evaluated by Garrison Ontario sludge Financial outside business. Officer auditors. It was determined that while there were some small entertain ; ment expenses , which exceeded policy, no fraud involved. 5829sab Additional Controls are financial, operational, or compliance based controls- In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3_ Unfounded Allegation E0004397479 :XH004-01110 ============= Page 9 of 29 ============= Log of Incidents" Privileged & Confidential Information September 28, 2001 (Cont'd) ~_ ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. - ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY Dec 31, EBS HR EBS Enron " Employee stored guns " Policy, Enron Dec 1, Dec 31, Employee Yes Not 2000 Corp. on EBS premises in Violation Corp. 2000 2000 terminated. Legal Colorado. Legal & EBS HR Jan 9, Corp. EBS Corp. EBS VP threatened by Personal Corp Jan 9, Jan 15, No Not 2001 Security Security voicemail. Threats Security 2001 2001 Feb 1, EBS & EBS EBS Legal Two former EBS Fraud Policy EBS Feb 1, Feb 6, Matter Yes Not 2001, Enron Employees allegedly Violation Legal 2001 2001 investigated. Corp. tried to hire several Warnings given Legal other EBS Employees to current and take EBS trade employees. secrets to a competitor. Feb 5, New Hire EBS Enron A new employee owns Policy EBS Feb 5, Pending Yes Not 2001 Orienta- Corp. 52% interest in Int'l Violation Legal 2001 lion Legal Telecom Co. This ownership may be conflict with EBS policy. Feb 6, Anony- EBS Jim Written complaint Policy EBS Feb 6, Feb 10, Matter Yes Not 2001 mous Derrick regarding EBS Violation Legal & 2001 2001 investigated. Letter to investigator's behavior Enron Determination Jim during interviews of Corp. made that Derrick EBS employees. Legal employee acted appropriately. 5829sab 4 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397480 =XH 004-01111 ============= Page 10 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 rr~nr•rn 5829sab 5 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397481 =XH004-01112 February Letter to PBS Corp. Legal Employee raised Policy EBS February March Matter Yes No' 11, 2001 Office of concerns about PRC; Violation 15, 2001 5, 2001 evaluated. Chairman wanted his PRC rating Management changed. and HR . determined that the PRC rating was correct. June 4, Email to EBS Corp. Legal Employee complained Harass- EBS June 4, June 30, Employee Yes Not 2001 Office of about ethnicity ment 2001 2001 advised that Chairman question on HR question was Questionnaire required by EEOC. ============= Page 11 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEGA TIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL By ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY March 8, Harris EES Corp. Legal & Harris County Constable Harass- EES IT March 8, March Matter Yes Not 2001 County Corp. IT investigating email sent from menu 2001 31, 2001 investigated. Constable Enron to Galena Park High Email traced to School Teacher in possible employee of violation of Texas Hate Crime contractor and Statute. his use of Enron's systems. Information reported to contractor and Harris County Authorities. March Phone call EES Corp. Security Someone at EES poured Harass- Corp. March March Matter Yes No'- 10, 2001 to Corp. Mercury on a supervisor's ment Security 10, 2001 15, 2001 investigated. Security desk. April 3, Anony- EES Corp. and Allegation of insider trading Policy EES April 3, April 4, Matter Yes No" 2001 mous EES Legal by EES employees in violation Violation Legal 2001 2001 investigated. email to and EES of Enron Policy. Allegation Office of Office of the unsubstantiated. Chairman Chairman Appropriate warnings given to employees. April 4, Phone call EES Pete van de Employee was solicited by a Policy EES IT April 4, April 30, Unfounded Yes No3 2001 by Gohm Broker who alleged Enron Violation 2001 2001 allegation. Employee sold him Employee data. 5829sab Additional Controls are financial, operational, or compliance based controls. In the event no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation ============= Page 12 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) April 19, Office of EES Corp. Legal Customer of HL&P and N/A N/A Corp. April 24, May 11, Customer Yes No3 2001 Chairman Reliant Energy requesting Legal 2001 2001 advised to relief relating to his electricity contact, bill. Customer Service of HL&P and Reliant. No connection to , Mr. Lay. June 1, Anony- EES Corp. Letter regarding unfair Policy Corp. June 1, Pending Yes Not 2001 mous treatment of an Enron Violation Legal 2001 letter to Employee. Office of Chairman 5829sab 7 Additional Controls are financial, operational, or compliance based controls. In the event no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation EC004397483 XH004-01114 ============= Page 13 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT.. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY Wan W Feb 7, Telephone EGEP EGEP HR & EGEP Employee working with Policy ' EGEP Feb 7, Feb 15, Employee Yes No2 2001 call Legal Consultant in violation of Violation Legal & 2001 2001 terminated. Conflict of Interest Policy to sell HR EGEP assets. - , 5829sab. 8 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation ============= Page 14 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE HOW BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY n"1 LL Feb 1, Phone call ETS Accounts Allegations of expense Fraud Corp Feb 1, Feb 28, Matter Yes Not &2 2001 to Payable account fraud by Legal 2001 2001' investigated. Accounts Supervisor and Supervisor and Payable possibly one of her employee employees. terminated. Feb 7, Anony- ETS Corp. Anonymous phone call Not ENE Not ENE Corp. Feb 7, Feb 13, Matter Yes No3 2001 mous call Legal regarding Legal 2001 2001, investigated. to Office environmental Enron's of concerns in Louisiana. Environmental Chairman Department determined that the pipeline " involved was not an ETS pipeline. 5829san 9 Additional Controls are financial, operational, or compliance based controls. In the event no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397485 KH004-01116 ============= Page 15 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEGA TIONS DATE HOW BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY 4t Qtr. Telephone ENA Corp. Allegations that ENA VP Policy ENA 4th Qtr. 4th Qtr. Management Yes Not 2000 call from BP Security fraudulently used Amex Violation Legal 2000 2000 determined the Amoco to card and expense account. allegations arise Corp. as result of Security issues between ENA employee and employee's ex-spouse. Jan 1, Telephone ENA ENA Legal Allegations of favorable Policy ENA Dec, 2000 Jan 2, Employee Yes Not 2001 call treatment of employee by Violation Legal 2001 terminated. supervisor due to an affair between supervisor and employee. 5829sab 10 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397486 XH004-01117 ============= Page 16 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGr rr ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY Jan 9, Telephone EWS ENA Legal Allegation of interference Policy Enron Jan 9, 2001 Jan 31, Individual was Yes Not 2001 call with Confidentiality Violation Europe 2001 not hired. Agreement of potential Legal new hire by two Enron Metals employees. Feb 1, Telephone EWS ENA Legal Anonymous report from Policy ENA Feb 1, Feb 1, Matter Yes No2 2001 call ENA Sr. Management Violation Legal 2001 2001 investigated. alleging contractor using Findings Enron s communication unsubstantiated. systems in violation of Enron Policy. Feb 2, ENA Legal EWS ENA Legal Allegations of violation of Policy ENA Feb 2, Feb 15, Employees Yes Not 2001 Enron insider trading Violation legal 2001 2001 terminated. policy by two ENA employees. Feb 5, Telephone EWS ENA Legal FBI arrested ENA Fraud ENA Feb 5, Feb 2001 Pending Yes Not 2001 call & Employee for his Legal & 2001 Corporate participation in an alleged Enron Security money-laundering Corp. scheme. FBI also Security confiscated Enron communications equipment. p 5829sab 11 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397487 :XH004-01118 ============= Page 17 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) Feb 9, Anonymous ENA ENA Legal Anonymous phone call Policy ENA Feb 9, Feb 10, Matter Yes No3 2001 phone call & Enron alleging an ENA Violation Legal & 2001 2001. investigated. No ` Corp. Employee had a gun in Corp. weapon found. Security the Enron Building.' Security March 11, Email to EWS Corp. Former Employee N/A N/A Corp. March 11, May 1, No payments Yes Not 2001 Office of Legal requested payment under Legal 2001 2001 made since Chairman a consulting agreement parties never which was never reached consummated. agreement. April 4, Memo- EWS EWS Legal Allegations of Fraud EWS April 4, June 4, Allegations Yes Nor &3 2001 randum wrongdoing on the Legal & 2001 '- 2001 unsubstantiated. Trakya Project in Turkey Outside No charges filed and violation of FCPA. Counsel against Enron. April 18, Email to Corp. EWS Legal Salesman marketing a Policy EWS April 18, April 30, Letter sent and Yes No' 2001 Office of Financial Luncheon Violation Legal & 2001 2001 Email invitations Chairman Newsletter to Enron IT blocked. Employees. May 25, Notification EWS EWS Legal Investigation of proper Fraud EWS May 29, June 10, Matter reviewed. Yes Not 2001 from procedures relating to Legal 2001 2001 ' Controller's contracts for crude oil. Office in the Republic of Ecuador June 30, Email EWS - EWS Legal Allegations of ECPA Fraud EWS June 1, June 30, Allegations Yes Nor 2001 Cuiaba violations. Legal 2001 2001 unsubstantiated. 5829sab 12 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation EC004397488 XH004-01119 ============= Page 18 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cnn+'f11 July 30, Email EWS EWS Legal A publication "Enron Policy July 30, Pending Matter under Yes To be 2001 message to 2001: An Inside View" violations 2001 review. determined. HR appears to have been written by two employees in violation of Code of Ethics. Sept 13, Email EWS EWS Legal Allegation of violation of Fraud EWS Sept 13, Pending Matter under Yes To be 2001 Enror s Expense Account Legal 2001 review, determined. Requirements relating to cell phone use, overtime, and travel expense. 5829sab 13 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation =XH004-01120 ============= Page 19 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY PON ME Jan 22, ESA HR ESA ESA HR & Employee made several Policy ESA HR Jan 22, Jan 31, Oral reprimand Yes No' 2001 Corp. IT attempts to access Violation and IT 2001 2001 of employee. inappropriate sites in violation of Enron Policy. June 23, Email ESA EWS Legal Allegations of fraud, Fraud EWS Legal June 23, Pending Yes To be 2001 bribery and other illicit 2001 determined. activities. 58Z9sab 14 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3_ Unfounded Allegation E0004397490 XH004-01121 ============= Page 20 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY W, 77 777 4 ~7 June 1, Phone call _Enron Corp. Employee allegations of Policy Corp. June 1, July 2, All matters Yes Yes. 2001 to Jeff Brazil - Legal improprieties and - Violation Legal, 2001 2001 investigated. Tax Additional Skilling Eletrobolt accounting errors and Outside payments accounting Project unfair treatment regarding Counsel & collected and procedures termination of EWS Risk Employee implemented employment Assurance terminated due to and approval his failure to meet limits performance required for objectives, the project. 5829sab 15 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397491 XH004-01122 ============= Page 21 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY January Email to Enron Enron Letter requesting use of Fraud EEL HR January 15, January Message sent to Yes No' 15, 2001 Enron Europe Europe private bank account to 2001 31, 2001 all employees Europe Legal help transfer $20 million regarding Legal out of South Africa scheme. 5829sab 16 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397492 :XH004-01123 ============= Page 22 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How . BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY July 28, Letter to EEL - Corp. Legal Allegations of improper Policy EEL Legal July 31, August Allegations Yes No3 2001 Jeff Metals conduct and violation of Violation 2001 26, 2001 unsubstantiated. Skilling Group policy when senior employee was terminated. August 7, Phone call EEL - EEL Legal Allegations of breach of Policy EEL Legal August Three senior Yes Not 2001 to EEL Metals Code of Ethics policy Violation 15, 2001 employees Legal and Group regarding Conflict of terminated. HR Interests and Business Ethics. Additional Controls are financial, operational, or compliance based controls. In the event no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation EC004397493 =XH004-01124 ============= Page 23 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL. REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY August 1, Fax to Batangas Corp. Allegations of Policy EWS August 3, Pending Yes Not 2001 Office of Power Legal inappropriate conduct by Violation Legal 2001 Chairman Plant management. 5829sab 18 ` Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397494 KH004-01125 ============= Page 24 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) -: ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY May 15, J Anonymous Enron Corp. Allegations of Violation Enron May 15, Pending Yes To be 2001 email to India Legal unprofessional conduct of Enrori s India 2001 determined. Office of and corruption in New Values & Legal Chairman Delhi office and Mumbai Code of office. Ethics June 3, Anonymous Enron Corp. Allegations of Policy Enron June 3, Pending Yes To be 2001 email India Legal misbehavior. Self-dealing. Violation India 2001 determined. Legal June 14, Anonymous Enron Corp. Allegations of violation of Policy Enron June 14, Pending Yes To be 2001 email to India Legal Code of Ethics and payroll Violation India 2001 determined. Office of practices. Chairman June 14, Email to Jeff India Enron Allegations of Policy Enron June 14, Pending Yes To be 2001 Skilling, Dabhol India malfunctioning at Dabhol Violation India 2001 determined. Rebecca Power Legal Power Plant. McDonald, Corp. Wade Cline June 19, Anonymous Enron Corp. Alleged corruption at Fraud Violation Enron June 19, Pending Yes To be 2001 letter to Ken India Legal Dabhol Power Plant. of Enrori s India .2001 determined. Lay Values Legal July 28, Email Enron Enron Allegations of criminal Fraud Enron July 28, Pending Yes To be 2001 messages India India activity relating to quarry India 2001 determined. Legal leases. Legal 5829sab 19 Additional Controls are financial, operational, or compliance based controls. In the event no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation E0004397495 EXH004-01126 ============= Page 25 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY April 4, Email to Enron Enron Japan Unfriendly & sexually Harass- Enron April 4, Matter reported . Yes No' 2001 Enron Japan Legal explicit postcards sent to ment Japan 2001 to Japanese Corp. Employees critical of authorities. Legal & Enron's handling of the EWS proposed power plant Legal projects. 5829sab 20 Additional Controls are financial, operational, or compliance based controls. In the event no additional controls are necessary, please see footnotes below for further explanation 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation EC004397496 XH004-01127 ============= Page 26 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY i April 6, Email to EOG Corp. Landowner of well N/A N/A Corp. April 9, May 11, Landowner Yes No2 2001 Ken Lay Resources Legal requested help to resolve Legal 2001 2001 referred to EOG issues. referred to d Resources. EOG Resources 5829sab 21 Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation EXH004-01128 ============= Page 27 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY June 11, Letter to Marianas Enron Letter from attorney Policy Human June 15, Pending. Yes To be 2001 Enron Energy Corp. alleging unfair treatment Violation Resources 2001 determined. Compliance Co. Legal of Employee. Officer 5829sab Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation EXH004-01129 ============= Page 28 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) DATE How BUSINESS INITIAL SUMMARY ALLEGATIONS HANDLED DATE DATE RESOLUTION MGMT.. ADDITIONAL REPORTED REPORTED UNIT CONTACT Criminal NON- BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY CRIMINAL " USA, ' Jan 5, Phone NEPCO OEC/NEPCO ' Employee misuse of petty Policy HR & Jan 5, Jan 15, Employee Yes No 2001 call HR cash and Company Amex Violation Corp. 2001 2001 terminated. card. Legal March 28, Phone OEC OEC HR Former girlfriend of OEC Policy HR March April Oral reminder to Yes No''- 2001 call to Employee alleges Violation 28, 2001 30, 2001 Employee. HR telephone harassment by Employee the Employee. resigned. May 7, Memo to NEPCO HR Allegations of unethical Policy HR May 7, June 14, Allegations Yes No3 2001 HR behavior by VP, Violation 2001 2001 unsubstantiated. Procurement/ Contracts. 5829sab 23, Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation ============= Page 29 of 29 ============= Log of Incidents Privileged & Confidential Information September 28, 2001 (Cont'd) ALLEG ATIONS DATE How BUSINESS INITIAL SUMMARY CRIMINAL NON- HANDLED DATE DATE RESOLUTION MGMT. ADDITIONAL' REPORTED REPORTED UNIT CONTACT CRIMINAL BY ASSIGNED CLOSED BRIEFED CONTROLS NECESSARY; ENE March 26, Letter to Northern Corp. Allegation that Company Policy Northern April 12, April 30, Safety and Yes No2 2001 Enron Border Legal policy requiring all Violation Border 2001 2001 Transportation Compliance Pipeline employees to park Pipeline Rules changed Officer Company vehicles at their Legal May 15, 2001. respective worksites, lacks I integrity, causes safety concerns, and unfairly II impacts Employees' compensation and benefits. July 20, Email to Northern Corp. Allegations of Policy Northern July 25, Pending Yes Pending 2001 Office of Border Legal mismanagement at Bear Violation Border 2001 Chairman Pipeline Paw Energy. Pipeline Legal 5829sab Additional Controls are financial, operational, or compliance based controls. In the event, no additional controls are necessary, please see footnotes below for further explanation. 1. Existing Control(s) functioning 2. Not Applicable to an Internal Control 3. Unfounded Allegation 24 E00043975C EXH004-01131