! Wake-up  World  Wake-up !
~ It's Time to Rise and Shine ~


We as spiritual beings or souls come to earth in order to experience the human condition. This includes the good and the bad scenarios of this world. Our world is a duality planet and no amount of love or grace will eliminate evil or nastiness. We will return again and again until we have pierced the illusions of this density. The purpose of human life is to awaken to universal truth. This also means that we must awaken to the lies and deceit mankind is subjected to. To pierce the third density illusion is a must in order to remove ourselves from the wheel of human existences. Love is the Answer by means of Knowledge and Awareness!




We've got an Enron government.

Some Enron Executives Seen Facing Criminal Prosecution 2-3-2

WASHINGTON (Reuters) - An internal Enron Corp. report showing the company 
inflated profits while top employees raked in millions of dollars they 
should not have received puts some Enron executives in jeopardy of criminal 
prosecution, key members of Congress said on Sunday. 
  
"This is a devastating report. ... It suggests massive problems. This is 
almost a culture of corruption here," said Sen. Byron Dorgan, the North 
Dakota Democrat who chairs a Senate Commerce subcommittee that opens 
hearings on Monday on Enron's Dec. 2 filing of the biggest bankruptcy in 
U.S. history. 
  
Speaking on NBC's "Meet the Press," Dorgan said whether criminal charges 
should be brought was a Justice Department decision, but "clearly some 
things have happened here that are going to put some people ... in real 
jeopardy." 
  
Republican Rep. Billy Tauzin, chairman of the House Energy and Commerce 
Committee, said the report tracked his findings. 
  
"Not only were there corrupt practices," he said. "Not only was there hiding 
of the fact that debt was being put off the balance sheets and profits that 
were reported that didn't exist, but we're finding more than that ... what 
may clearly end up being security fraud." 
  
"Officers all the way to the board of directors have some responsibility," 
Tauzin said, adding the report even mentioned Ken Lay, the former Enron 
chairman, who is due to testify at the Senate subcommittee hearing on Monday. 
  
Houston-based Enron, once the seventh-largest company in America, collapsed 
in a cloud of debt and questions about its finances and accounting 
practices. It is under investigation by nine congressional committees, the 
Justice and Labor departments and the Securities and Exchange Commission. 
  
An Enron internal inquiry released on Saturday said the company inflated its 
profits by nearly $1 billion and top employees took in millions of dollars 
"they should never have received" through complex partnerships that played a 
major role in the company's collapse. 
  
While the report's findings were called "extremely self-serving" by 
Andersen, the accounting firm that was Enron's auditor for nine years, its 
findings have already begun to provide fresh fodder for four days of 
congressional hearings beginning on Monday. 
  
The report concluded that partnerships with names such as LJM1, LJM2 and 
Chewco were used to do deals meant to hide losses, fatten profits and enrich 
corporate executives at the former energy trading giant, which was President 
Bush's biggest political contributor. 
  
  
Copyright © 2002 Reuters Limited. All rights reserved.

*****

Bush Brushes Off Demand for Enron Prosecutor Tue Feb 5, 5:27 PM ET 
By Randall Mikkelsen 

PITTSBURGH (Reuters) - President Bush on Tuesday brushed off an appeal by a 
key senator to appoint a special prosecutor to lead an investigation into 
the collapse of Enron, saying his Justice Department could handle it. 
  
Senate Commerce Committee Chairman Ernest Hollings, a South Carolina 
Democrat, broke the overall bipartisan tone of the Enron investigations on 
Monday with a call for the appointment of a special counsel in light of Bush 
administration links to Enron Corp. . 

Answering questions from reporters as he toured a medical lab, Bush gave no 
indication that he would call for a special counsel, an investigator outside 
the normal Justice Department channels similar to the special prosecutors 
who were a staple of the scandals of the presidency of Bill Clinton. 

"This is a business problem. And my Justice Department is going to 
investigate, and if there's wrongdoing, we'll hold them accountable for 
mistreatment of employees and shareholders," Bush said. 

Asked whether he did not see a need for a special counsel, Bush said: "I see 
a need for laws. I see a need for a full investigation, and that's what 
we're providing." 

Bush called on Congress to approve his pension reforms to try to avoid a 
repeat of what happened in the Enron bankruptcy when thousands of employees 
saw their retirement accounts wiped out by the company's collapse. 

In its investigation, the Justice Department has told the White House to 
preserve all its records in case they might be needed later. 

The Justice Department said on Monday appointment of a special counsel was 
not warranted and the Republican National Committee denounced Hollings' 
comments as "blatant partisanship." 

Houston-based Enron was a generous political donor to both parties, although 
it tilted its money toward Republicans and was especially generous to Bush's 
2000 presidential campaign. 

Hollings said he had no confidence in the Justice Department. He cited 
Attorney General John Ashcroft's decision to recuse himself from the case 
because of Enron campaign contributions. 

"We've got an Enron government," Hollings told a news conference. 

On Capitol Hill, Senate Majority leader Tom Daschle, a South Dakota 
Democrat, said while there are questions about how the Justice Department 
could handle the probe, he saw no need for a special prosecutor, at least 
not yet. 

"I think there are a lot of skeptics, but we're watching with great interest 
and attention," Daschle told reporters. "And at least as we go forward, 
we're going to give them the benefit of the doubt." 

The White House noted Enron had made campaign donations to both political 
parties. Bush has denied helping Enron as it fell apart last year. 

"It was very disappointing because this is a time when Democrats and 
Republicans need to work together to treat this as a serious issue, as a 
criminal investigation of wrongdoing, and to act together to protect 
pensions," said White House spokesman Ari Fleischer. 

*****

Tuesday February 5 7:33 PM ET 

Enron Auditor Denies Role in 'Hidden' Losses By Kevin Drawbaugh

WASHINGTON (Reuters) - Long-time Enron Corp. auditor Andersen played no role 
in creating off-the-books partnerships used to hide losses and enrich 
executives before the energy trader's violent implosion, Andersen's CEO said 
on Tuesday.

Also on Tuesday, former senior Enron employees told Congress the once- giant 
energy trader gave millions in bonuses to top executives two days before 
filing for bankruptcy last year, then fired thousands of employees without 
the severance pay to which they were entitled.

And disgraced former Enron chairman Kenneth Lay agreed to appear before 
Congress next week after failing to show up for a hearing on the advice of 
his attorney, who cited what he called a prosecutorial tone in Congress. 
However, he was expected to invoke his legal right not to answer questions.

Andersen CEO Joseph Berardino told the House Financial Services capital 
markets subcommittee that the special Enron committee led by William Powers, 
dean of the University of Texas Law School, had rebuffed Andersen's attempts 
to offer information about Enron's spectacular collapse.

``We begged them to talk to us,'' Berardino told the congressional panel. 
``This committee did not talk to us.''

The hard-hitting Powers Report, released on Saturday, alleged Andersen was 
closely involved in the creation of the shadowy web of partnerships used by 
Enron to hide debt.

The chief of America's fifth-largest accounting firm said it did not know 
about transactions involving the partnerships.

Contrary to the Powers report, he said, Andersen did not help develop those 
partnerships. ``We did not help to establish. We reviewed the accounting 
that others developed,'' he said.

Enron fired Chicago-based Andersen as its auditor on Jan. 17, ending a long 
relationship in which some Andersen accountants ended up working for 
Houston-based Enron.

ACCOUNTING INDUSTRY REFORMS

Andersen's involvement in the Enron affair has sullied the firm's reputation 
and those of other accountants, setting off a wave of concern in markets 
about financial reporting.

Responding to market concerns, Berardino called for changes to the 
accounting industry in response to the Enron affair, which he called 
``painful, but instructive.''

He said U.S. accountants should drop their simplistic ''pass/fail'' 
corporate auditing system and replace it with more flexible quality grades 
and ``plain English'' auditing reports.

Touching on a sore point for Andersen, which has said it was left in the 
dark by Enron on some questionable transactions, Berardino suggested 
``making it a felony to lie, mislead or withhold information from the 
auditor.''

Speaking to the Senate Governmental Affairs Committee, Deborah Perrotta, a 
former senior administrative assistant at Enron, said the $105 million in 
bonuses paid to Enron's top executives before its collapse compared to about 
$150 million in severance payments owed to 4,500 fired employees. Only a 
fraction of those payments have been made.

In another development in the widening scandal, President Bush appeared to 
rebuff a call to name a special prosecutor to probe Enron's collapse.

Speaking to reporters in Pittsburgh, Bush brushed off an appeal by a key 
senator to appoint a special prosecutor to lead an investigation into 
Enron's collapse, saying his Justice Department could handle it.

Senate Commerce Committee Chairman Ernest Hollings, a South Carolina 
Democrat, broke with the bipartisan tone of the Enron investigations on 
Monday to call for a special counsel due to Bush administration links to Enron.

``This is a business problem. And my Justice Department is going to 
investigate,'' Bush said.

Asked whether he did not see a need for a special counsel, Bush said: ``I 
see a need for laws. I see a need for a full investigation, and that's what 
we're providing,'' rejecting a prosecutorial tool that was a staple of the 
scandals surrounding former President Bill Clinton.

Enron was a generous political donor to both parties, although it tilted its 
money toward Republicans and was especially generous to Bush's 2000 
presidential campaign.

Treasury Secretary Paul O'Neill, meanwhile, said the Bush administration 
would push for more accountability from corporate chieftains in a revamp of 
business disclosure laws.

``The key is accountability and responsibility for corporate officers and 
directors, accountants and auditors,'' O'Neill said in testimony prepared 
for the Senate Banking Committee.

The Treasury Department, Federal Reserve, Securities and Exchange Commission 
and Commodity Futures Trading Commission have been charged by Bush with 
finding ways to close loopholes in the nation's corporate accounting system. 

*****

Senate Panel Votes To Subpoena Kenneth Lay 2-5-2

WASHINGTON (CNN) -- The Senate Commerce Committee voted Tuesday to issue a 
subpoena to compel former Enron CEO Kenneth Lay to appear before the 
committee. Republicans and Democrats on the panel unanimously supported the 
efforts to subpoena Lay, who backed out of his planned testimony Monday 
before a Commerce Committee subcommittee because of what his attorney 
predicted would be a "prosecutorial proceeding." 
  
Lay is likely to appear before the panel next week.  In addition, the House 
Financial Services Committee had hoped to subpoena Lay to appear Tuesday but 
did not after Lay's attorney said Monday he didn't know how to reach his 
client in time. 
  
The attorney, Earl Silbert, said it would be "unreasonable" for Lay to 
appear Tuesday because "he's not here in Washington." He said the former 
Enron chief left Washington late Sunday or early Monday for Houston, Texas. 
Lay was in Houston on Tuesday morning. 
  
After the Senate committee voted to issue the subpoena, U.S. Sen. 
Byron Dorgan, D-North Dakota, said he "regrets that we've gotten to this 
point" and called the investigation into Enron "very serious business." 
  
During the Senate hearing, Dorgan said, "When you juxtapose what happened to 
the people at the top and what happened to the people at the bottom it makes 
you sick." 
  
Dorgan mentioned an Enron employee whose retirement fund shrank from 
$330,000 to a little more than $1,000 and an executive who parlayed a 
$25,000 investment into $4 million within 60 days. 
  
U.S. Sen. Kay Bailey Hutchison, R-Texas, said she was concerned about 
political rhetoric on the matter and said "all of us are equally concerned 
about what has happened." 
  
"I want the facts. I want to protect people in the future," she said. 
  
U.S. Sen. Ron Wyden, D-Oregon, said thousands of people in his state have 
been hurt by the collapse of the company. He urged that the committee stay 
on the inquiry into Enron "until we get all the facts on the table." 
  
A couple of senators, such as John Breaux, D-Louisiana, and Conrad Burns, 
R-Montana, said they doubt that Lay would testify once he appears. 
  
Lay was to testify Monday about the collapse of the Houston-based energy 
trading company but refused to show up for two congressional hearings. 
  
As a result, the Senate Commerce subcommittee hearing was canceled, but the 
House Financial Services Committee proceeded with an afternoon subcommittee 
hearing. 
  
An attorney for Lay said his client will appear before congressional panels 
at a later date. 
  
Meanwhile, Arthur Andersen CEO Joseph Berardino appeared Tuesday morning 
before the Capital Markets subcommittee of the House Financial Services 
Committee. His firm was formerly Enron's auditor. 
  
In a prepared statement, Berardino listed a number of actions that Andersen 
is taking in the wake of Enron's collapse. 
  
He announced that former Federal Reserve Board Chairman Paul Volcker agreed 
to chair an independent oversight board to work with Andersen in making 
changes in its audit practice. 
  
"Andersen and this committee share common goals to get to the truth about 
what happened at Enron and to help develop policies that will improve our 
capital markets, enhance audit quality and better protect the investing 
public," Berardino said. 
  
He called for "working with the management and the audit committee of every 
publicly traded U.S. audit client to establish a formal process for 
determining the acceptable scope and level of fees for those nonaudit 
services that Andersen will continue to provide." 
  
He said offices of audit quality and ethics and compliance will be created. 
"The changes we have announced are meaningful, significant and helpful," 
Berardino said. Other congressional panels Tuesday are also dealing with 
issues involving Enron. The Senate Governmental Affairs Committee is meeting 
to discuss the impact of the Enron bankruptcy on 401(k) plans. 
  
The House Energy and Commerce Committee's Oversight and Investigations 
subcommittee began its hearing, where William C. Powers Jr. is testifying. 
Powers, who authored a recent internal review critical of Enron practices, 
is a member of Enron's board of directors and dean of the University of 
Texas Law School. 
  
http://www.cnn.com  

*****

http://chicagotribune.com/business/chi-0202050258feb05.story?coll=chi% 
2Dbusiness%2Dhed 
>From the Chicago Tribune 

Critics: Probe 'pretty soft' on Enron board Directors' report called attempt 
to redirect blame By Robert Manor, Stephen J. Hedges and Melita Maria Garza, 
Tribune staff reporters

February 5, 2002

The report commissioned by Enron Corp.'s board on the company's stunning 
collapse castigates the company's auditors and former managers, but its more 
benign tone toward the board itself is drawing criticism from outside 
observers.

While Enron's board of directors had a clear duty to oversee Enron's 
business operations and accounting practices, they say, the report goes to 
some lengths to portray board members as passive participants duped by the 
deceptions of Enron managers.

"It might not have been a whitewash," said Patrick McGurn, vice president of 
Institutional Shareholder Services, which advises institutional investors on 
corporate governance issues. "But it goes pretty soft on the board."

Late last year Enron's board commissioned the dean of the University of 
Texas law school, William Powers, to lead a committee to investigate Enron's 
troubled partnership deals. Powers is on Enron's board, as are the other two 
people on the committee, Herbert Winokur and Raymond Troubh. The panel's 
report was released over the weekend, and its contents are now being 
aggressively questioned.

Critics say the report comes close to apologizing for the Enron directors' 
failures, pointing to various statements in it that seek to direct blame 
toward Enron's top executives and Chicago-based Andersen. "The board 
appears," the report says in one such reference, "to have reasonably relied 
upon the professional judgment of Andersen [Enron's auditor] concerning 
Enron's financial statements."

The report does contain some comments that are critical of the Enron board. 
Of the accounting procedures that were used to hide huge Enron debts and 
losses in a group of outside partnerships, for example, Powers' report says 
the problems "could have and should have been prevented or detected at an 
earlier time had the board been more aggressive and vigilant."

The report's goal, McGurn said, may have been to portray the board as 
bumbling, but not criminally involved in the dealings that brought Enron 
down. "The best-case scenario for the board was to paint themselves as lazy 
and maybe a little bit stupid, and that's how they come out in the report," 
McGurn said. "From their standpoint, that is good."

A spokesman for Enron and its board of directors denied that there were any 
ulterior motives in the board hiring one of its own to investigate itself.

"I think one would be stretched to say there was any compromise in the 
Powers report," said Vance Meyer. "The board's objective in hiring Powers 
was finding someone who was highly qualified for the task. The board felt 
that he was."

For virtually every transgression the report says the board committed, it 
also suggests mitigating factors. In some cases, the report says, the board 
could not comprehend the transactions that were proposed.

In other cases, it says, the board was kept in the dark and possibly lied to 
about the details of the partnerships. "No one in management stepped forward 
to address the issues as they arose to bring the apparent problems to the 
board's attention," the report says.

Powers, the report's author, pressed the point in testimony Monday before a 
House subcommittee, repeatedly saying that the Enron board did not approve 
questionable transactions by Enron managers. "On particular facts," Powers 
testified, "the board was misled."

Nell Minow, a shareholder activist in corporate governance issues, said the 
board's decision, in effect, to investigate itself rather than turn over the 
inquiry to an independent third-party undermines the report's conclusions. 
"I think it is best to bring in someone from the outside, if only to 
establish your credibility," Minow said.

Moreover, the report's main author has deep ties to Enron. Enron has given 
$250,000 to Powers' law school and $3 million to the university since 1998. 
Enron's law firm, Vinson & Elkins, endowed a chair at the law school.

Other Enron directors, meanwhile, have had business dealings with the 
company. In the early 1990s, director Roger Belfer established a company, 
Belco Oil & Gas. Enron was one of his company's customers.

Since 1996, Enron's proxy statement has noted that "Belco Oil & Gas Corp. 
has entered into natural gas and crude oil commodity swap agreements and 
option agreements with Enron Capital & Trade Resources Corp." In 2000, Enron 
received $33 million related to those agreements. Other directors had looser 
but still profitable dealings with once - mighty Enron. John Urquhart, a 
former Enron director, has since 1991 been a consultant to Enron and, more 
recently, to Chairman Kenneth Lay. In 2000, Enron paid Urquhart $493,914 for 
consulting.

That's on top of Urquhart's $50,000 annual director's fee and the $10,000 he 
received for serving on a committee. Urquhart also served as a director of 
Enron Renewable Energy Corp. until last year. For that work, Enron awarded 
him options to buy 115,000 shares of stock. When Enron Renewable merged with 
another Enron subsidiary, Enron allowed Urquhart to cash out his options for 
$2.4 million.

Urquhart was also a member of Enron's finance committee.

Winokur, a member of the committee that produced the report, has been a 
director since 1985. Winokur is also affiliated with the National Tank Co., 
an oil industry supplier, which in 2000 received $370,294 in sales from 
Enron, according to Enron's most recent proxy.

Lord John Wakeham, a former British energy minister, was both an Enron 
director and a consultant to the company. Wakeham received $70,000 last year 
in consulting fees, as well as another $70,000 as a board member.

Meyer, the Enron spokesman, said there was nothing secret about the 
directors' financial relationships with Enron. "I would only point out that 
all of these business dealings have been properly disclosed in our proxy 
statement," Meyer said.

Among the 15 outside directors who served on Enron's board last year, Wendy 
Gramm has received the most attention. The wife of Sen. Phil Gramm (R-Tex.), 
Wendy Gramm once chaired the Commodity Futures Trading Commission.

In her final days there in 1993, she lifted restrictions on energy trading 
by companies like Enron. She was appointed to Enron's board a few weeks 
after leaving the commission.

Gramm has said she sold most of her Enron holdings, worth about $288,000, in 
the late 1990s, around the time the Senate introduced a bill to make her 
1993 regulatory ruling the law. The bill passed with her husband as a sponsor.