Enron Corp. - University of California | Office of The President

consulting engagements. Goddard is also the managing partner for the Gulf Coast Market Circle.
Goddard is a partner in both Andersen-Worldwide and Andersen-U.S.
(h) Defendant Gary B. Goolsby ("Goolsby") was Andersen's partner in charge of
Global Risk Management and Consulting Practice Director of the Houston office. Goolsby was an
integral part of the Enron audit and consulting engagements. Goolsby was relieved of his
management responsibilities on 1/15/02.
(i) Defendant Michael M. Lowther ("Lowther") was Andersen's concurring
partner on the Enron audit since 97. Lowther was an integral part of the Enron audit and consulting
engagements. Lowther was a partner in both Andersen-Worldwide and Andersen-U.S. Lowther was
relieved of his management responsibilities on 1/15/02.
(j) Defendant Benjamin S. Neuhausen ("Neuhausen") is an Andersen partner in
the Chicago Business Unit Management office. Neuhausen was an integral part of the Enron audit
and consulting engagement. Neuhausen was a party to and involved in internal Andersen discussions
regarding Enron's inappropriate accounting practices. Neuhausen was also involved in internal
Andersen discussions and correspondence relating to Carl Bass's legitimate concerns regarding
Enron's improper accounting practices.
(k) Defendant Michael C. Odom ("Odom") was Andersen's Audit Practice
Director for the Gulf Coast Market Circle. Odom was an integral part of the Enron audit and
consulting engagements and the destruction of Andersen's documents relating to Enron. Odom was
instrumental in removing Carl Bass from his oversight responsibilities after Bass raised legitimate
concerns about Enron's accounting. Odom was a partner in both Andersen-Worldwide and
Andersen-U.S. Andersen relieved Odom of his management responsibilities on 1/15/02.
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