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