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                                                                   EXHIBIT 99(f)

    STATEMENT UNDER OATH OF CHIEF FINANCIAL OFFICER OF CMS ENERGY CORPORATION
       REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Alan M. Wright, state and attest that:

     (1) I am Chief Financial Officer of CMS Energy Corporation ("CMS Energy").
I am unable to file a statement in the form of Exhibit A to the June 27, 2002
Order of the Securities and Exchange Commission (File No. 4-460) due to the
following facts and circumstances.

         As previously disclosed, the Board of Directors of CMS Energy has
formed a special committee, of which I am a member, to investigate matters
surrounding round trip trades conducted by CMS Energy's subsidiary, CMS
Marketing, Services and Trading Company. The special committee has begun but has
not yet completed its work.

         Also as previously disclosed, CMS Energy is currently in the process of
restating its 2001 year end balance sheet to adjust for offsetting receivable
and payable amounts of approximately $122 million related to round trip trades,
and restating 2001 revenue and expense of approximately $5 million inadvertently
missed in an earlier reclassification of its 2001 financial statements that
eliminate offsetting revenues and expenses attributable to other such energy
trading transactions. (which earlier reclassification is already reflected in
CMS Energy's Annual Report on Form 10-K for the year ended December 31, 2001).
This restatement will also adjust the CMS Energy 2000 year end balance sheet to
eliminate approximately $1 billion of offsetting revenue and expense in that
year. Additional adjustments may be required as a result of the restatement, the
special committee investigation or the re-audit work referred to below.

         In addition, as has been previously disclosed, by letter dated June 10,
2002, Arthur Andersen LLP informed the Audit Committee of CMS Energy that, in
light of the uncertainty regarding (a) when the special committee will complete
its work, (b) what the results of that work will be, and (c) whether the special
committee's work will have a related impact on previously stated financial
statements, Arthur Andersen's auditor reports related to the consolidated
financial statements of CMS Energy and subsidiaries as of and for the years
ended December 31, 2000 and 2001 cannot be relied upon. While CMS Energy's new
auditor, Ernst & Young LLP, has commenced its audit work, to the extent
necessary to support the company's restatement and filing of a 2001 Form 10-K/A,
Ernst & Young has advised CMS Energy that the re-audit work can only be
completed following receipt of certain assurances regarding the results of the
special committee investigation.

         Due to this pending restatement and the ongoing nature of the re-audit
and the special committee's investigation, I am unable to file a statement in
the form of Exhibit A.

     (2) I have reviewed the contents of this statement with the Audit Committee
of the Board of Directors of CMS Energy.



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     (3) In this statement under oath, each of the following, if filed on or
before the date of this statement, is a "covered report":

         -        Annual Report on Form 10-K for the Fiscal Year Ended December
                  31, 2001 of CMS Energy

         -        All reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of CMS Energy filed with the
                  Commission subsequent to the filing of the Form 10-K
                  identified above; and

         -        Any amendments to any of the foregoing.



    /s/ Alan M. Wright
---------------------------------
Alan M. Wright
August 13, 2002




Subscribed and sworn to before me this
13th day of August, 2002.

/s/ Cheryl M. Walters
---------------------------------
Notary Public
My Commission expires April 23, 2005.














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