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Opinion & Order that the stipulations filed on June 4, 2002, and July 29, 2002, be approved and adopted; that the $2,326,523 refund identified in paragraph 2 of the audit report filed by Arthur Anderson on February 12, 2002, be passed through Columbia's GCR as provided in Rule 4901:1-14-05(A)(2), O.A.C.; Columbia shall reflect this conclusion in its next quarterly GCR calculation; the next auditors review Columbia's actions in complying with the terms of the adopted stipulations and with this decision; that this case be closed as a matter of record. |
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