Former Enron executive Richard Causey had been scheduled to report to prison on Tuesday, according to a newspaper report.
Causey's wife, Elizabeth Causey, declined comment Tuesday when contacted by The Associated Press at her Houston-area home. She referred calls to lawyer Bob Mace. Mace did not immediately return a message to his office Tuesday night.
Causey, the company's former chief accounting officer, was sentenced in November to 5-1/2 years in prison for his role in the Enron corporate scandal. He was to surrender Tuesday afternoon to a federal prison in Bastrop, about 30 miles southeast of Austin, the Houston Chronicle reported Tuesday.
The Federal Bureau of Prisons Web site listed Causey's location as "in transit."
Many federal offices were closed Tuesday as part of a national day of mourning for former President Ford.
Causey, 46, pleaded guilty in December 2005 to securities fraud. His pleading came two weeks before he was to be tried along with Enron founder Kenneth Lay and former chief executive Jeffrey Skilling on conspiracy, fraud and other charges related to the company's collapse.
In his guilty plea, Causey admitted that he and other senior Enron managers made various false public findings and statements.
After Causey serves his prison sentence, he will also have to serve two years' probation and pay a $25,000 fine that will be distributed to Enron's victims. Causey had already agreed to pay another $1.25 million to the victims' funds and forfeited a claim to about $250,000 in deferred compensation.
Enron, once the nation's seventh-largest company, crumbled into bankruptcy proceedings in December 2001 after years of accounting tricks could no longer hide billions in debt or make failing ventures appear profitable. The collapse wiped out thousands of jobs, more than $60 billion in market value and more than $2 billion in pension plans.