Message-ID: <31388920.1075863442981.JavaMail.evans@thyme> Date: Thu, 30 Aug 2001 14:59:55 -0700 (PDT) From: j.kaminski@enron.com To: vkaminski@aol.com Subject: FW: 2002 Plan Variance from 2001 Forecast Mime-Version: 1.0 Content-Type: text/plain; charset=us-ascii Content-Transfer-Encoding: 7bit X-From: Kaminski, Vince J X-To: 'vkaminski@aol.com' X-cc: X-bcc: X-Folder: \VKAMINS (Non-Privileged)\Kaminski, Vince J\Sent Items X-Origin: Kaminski-V X-FileName: VKAMINS (Non-Privileged).pst -----Original Message----- From: Fellers, Diane R. Sent: Wednesday, August 29, 2001 11:22 PM To: Kaminski, Vince J; Crenshaw, Shirley Subject: 2002 Plan Variance from 2001 Forecast Importance: High Vince, As part of the plan process, I have to prepare a variance analysis between the 2001 forecast and the 2002 plan. I have attached a summary for your review and I need your help explaining some of the variances. The 2001 forecast is based mostly on plan, but I did use an annualized amount for some expenses for which the actuals were considerably above or below plan. Please let me know if you think I need to adjust the forecast because this will, in turn, affect the variances. The main items I need are as follows: 1) An explanation of the increase in headcount (14 people (26%) over the average of 53 I have forecasted). 2) The Recruiting and Relocations account is new for 2002 - these costs were previously included in Travel. Therefore, I would expect that the sum of Recruiting and Relocations and Travel for 2002 would be comparable to the 2001 Forecast for Travel alone, but there is a variance of about $140,000 (38%). I expect that much of this is due to the increase in headcount, but that is not enough to fully justify the increase. Are you expecting a higher level of travel in 2002? 3) Same as above for Conferences and Training. This is a new account and these costs used to be in Tuition Reimbursement (this account included all training). The increase in Tuition Reimbursement alone is really more than I can explain as due to the increase in headcount. Are there specific conferences planned for 2002 that were not attended in 2001? 4) Can you give me a breakdown of what is included in the amount for Outside Services? 5) If I understand your allocation percentages, you will allocate 100% to other business units, compared to the approximately 73% that is forecast. Is this correct? Thanks for your help, Diane X5-7996