Auditors, Day Traders, Energy traders, what does this mean?

[FogerRox]

These may be questions asked by auditors of an energy corp.


Related to the journal voucher support provided to Overland Consulting by Patrick
Migliaccio in response to OC-102, please provide the following information related to the
Enron transactions described below:
A) Please provide a full description of the transactions and the "unwinding" of the
transactions documented in the following journal ID's:
1) ETGCO 2002001314
2) NUIEB 2002001313
3) NUIEN 2002001316
B) Please provide a full description of the transactions and the "unwinding" of the
transactions documented on the spreadsheet called "Enron manual invoices related to
liquidated transactions."
C) Please explain the nature of/provide a description of the $49,270,977 amount due to
Elizabethtown Gas from NUIEB that appears on NUIEB journal ID IU20020020. What is
included in this amount?
D) Please indicate what, if any, exposure NUI or its affiliates still have with Enron. Do any
long-term positions still exist or have all positions been unwound? If NUI or its affiliates
have exposure to Enron, please describe in detail the nature of those transactions.
E) A memo from Patrick Migliaccio to "File" refers to some form of documentation called
Economic Analysis of the Enron Liquidation, prepared by Jennifer Forno. Please provide
this Enron liquidation analysis.
27
Fin Data / Enron Exposure
C
1/16/03--Complete pending review--Received responses to all Parts.

XXXX

Please provide copies of the following journal vouchers along with all supporting detail for
the indicated periods (Vouchers including activity in ETG account 231.108 - Due to / Due
From NUI Energy Brokers):
For 2001
SIU2001037 (To record OSS Actuals), 2002 months 9, 10, 11
For 2002
IU20020020 (To record Enron settlement), 2002 month 3, cr.to ETG 231.108 of
$49,270,977
IU29929939 (To record reclassification of interco financial trs), 2002 month 4, cr.to ETG
231.108 of 1,423,695
SIU2002035 (To record OSS actuals and prior months true ups), 2002 month 10, cr.to ETG
231.108 of 2,048,190
SIU2002056 (To record unrealized gain / losses, etc.), 2002 months 4, 5, 6, 7 & 8
SIU2002057 (to record realized gains / losses, etc), 2002 months 4, 5, 6, 7 & 8
Fin Data / JV Detail / 231.108 ETG-NUIEB Interco

XXXX

from here:
http://www.state.nj.us/bpu/compServOffer/ETG_Audit_Report.pdf#search=%22Kean%20jr%20BPU%20NUI%20ETG%22

[FogerRox]

1. &

IU20020019 (To record Enron wire transfer on 11/30) 2002 months 2 & 3, cr.&dr. to ETG
231.101 of $42,900,000

[FogerRox]

2. Kickin for help

[FogerRox]

3. help

[JDPriestly]

4. Kick