I guessed wrong. Looked like Kenneth L. Lay and Arthur Andersen will be taking the fall for this one.

See the Time article:
Enron: Who's Accountable?.

Does anyone else know anything about this mention of the U.S. Attorney General Ashcroft's involvement? (below)

The U.S. Justice Department announced last week that it was creating a task force, staffed with experts on complex financial crimes, to pursue a full criminal investigation. But the country was quickly reminded of the pervasive reach of Enron and its executives—the biggest contributors to the Presidential campaign of George W. Bush—when U.S. Attorney General John Ashcroft had to recuse himself from the probe because he had received $57,499 in campaign cash from Enron for his failed 2000 Senate re-election bid in Missouri. Then the entire office of the U.S. Attorney in Houston recused itself because too many of its prosecutors had personal ties to Enron executives—or to angry workers who have been fired or have seen their life savings disappear.

Specifically, how does one "recuse" one's self from such a probe? Apparently a person can "recuse himself" but an entire office of people, such as the U.S. Attorney's office in Houston, can also "recuse itself".

Just curious :-)