Following is a status of RAC initiated audits in 2001 and year-to-date cash recoveries related to the Merchant Investment Portfolio:  Oil & Gas Joint Venture Audits Completed:  Program		Operator		Gross Claims	Net Claims  Vastar			BP Amoco	$177,432		$  88,716 Hughes-Rawls		EPL		$285,176		$129,954 E. Sour Lake		Adobe		$285,126		$256,613 Total					$747,734		$475,283  Oil & Gas Joint Venture Audits Scheduled:  Program		Operator			Date  Cypress		Meridian Resources	10/01 Juniper			Bois D'Arc Resources	10/01 Vastar			Key Production Co.	12/01  Coal Venture Audits Completed:  Program		Operator		Gross Claims	Net Claims  Jupiter			Cline		$  66,250		$  66,250 Jupiter			Cline		$126,000		$126,000 Total					$192,250		$192,250  DPR                                 Cline	 The audit determined that, contrary to the agreement; excess funds were transferred to an investment account in Chris Cline's name rather than DPR.
Potentially $5.5 million was at risk to Enron.
The situation has been corrected.
Cash recovered in 2001 from Audits as of 9/30/01:  Oil & Gas - 2000			$315,579 Oil & Gas - 2001			$  43,913 Coal				$  66,250 Total				$425,742

Status of Audits & Cash Recoveries
Following is a status of RAC initiated audits in <NUMBER> and year-to-date cash recoveries related to the Merchant Investment Portfolio: Oil & Gas Joint Venture Audits Completed: Program Operator Gross Claims Net Claims Vastar BP Amoco <CUR><NUMBER> <CUR> <NUMBER> Hughes-Rawls EPL <CUR><NUMBER> <CUR><NUMBER> E. Sour Lake Adobe <CUR><NUMBER> <CUR><NUMBER> Total <CUR><NUMBER> <CUR><NUMBER> Oil & Gas Joint Venture Audits Scheduled: Program Operator Date Cypress Meridian Resources <NUMBER>/<NUMBER> Juniper Bois D'Arc Resources <NUMBER>/<NUMBER> Vastar Key Production Co. <NUMBER>/<NUMBER> Coal Venture Audits Completed: Program Operator Gross Claims Net Claims Jupiter Cline <CUR> <NUMBER> <CUR> <NUMBER> Jupiter Cline <CUR><NUMBER> <CUR><NUMBER> Total <CUR><NUMBER> <CUR><NUMBER> DPR Cline The audit determined that, contrary to the agreement; excess funds were transferred to an investment account in Chris Cline's name rather than DPR.
Potentially <CUR><NUMBER> million was at risk to <COMPANY>.
The situation has been corrected.
Cash recovered in <NUMBER> from Audits as of <NUMBER>/<NUMBER>/<NUMBER>: Oil & Gas - <NUMBER> <CUR><NUMBER> Oil & Gas - <NUMBER> <CUR> <NUMBER> Coal <CUR> <NUMBER> Total <CUR><NUMBER>
date cypress corrected cash recovered contrary agreement excess operator rac initiated audits scheduled program dpr potentially merchant investment portfolio oil gas joint