ÿWPCE ÈXÚÓ‰ 瓺w‡tÇ9\u¦°òèØYŸ(Â×È0c…¥>Ï¯á¸Æ¢EfåTάx`•[³„Ù½>âvSø ñÈçz8ç$]r'£!Ü–L÷‘¹«âHiîJeá>ÝËigL7êG}óÃ6WXTT5¦1— ·T/8`|¿Ïé;­.ôÿÜî±<|AŒ^ׯîé°Ã&)ü"vݹ9ýˆøÃÞ°9UH¨R~#nOÚßù…cŒ’ãqèÜi3ƒâ,+pqô¢·bíÆU¿áaîÄp4Vu4-¶QM°ÙUanöKÑFÇk'«—yC [Å.½¨£c†aD‡)€Yò²jYí¬w62™Èh"cùž°<(ôÀåИ4ãOaÂz‰žìõ…3gÎü jŠOÁý·׺„÷A€­ð %e޼3,ãÇppœÂ8y Ïõ VØf‘Ñña–ãü$3†¥š4 æ ÆòDÕ·Âé uƒî)Dþx)u•v»yA =RQ„èGÎjüû)ÓæÚ¹GîP.ïyÅ¡ÊÐA© œÅ0ŒË©Rì÷X­žSn(;s&ÚpF¶õ+B»å—iÒ óÈXGýù梒®J"jÛvG¶ ìvž=# VUNa %¯ 0¢µU>Wü•UN‘ U>ß w@ 4] q ú€ UNzEÈU NÊ 0$  0DDUNˆˆˆˆˆˆˆˆˆÖÖÖÖÖÖÖ B ÞÞÞÞÞÞÞÞÞÞÞÞ 0¾ûûûûûû D3¹¹¹¹¹¹¹ AYì˜IBM Network Printer 12 PCLIBMPCL,È,,,,,È0 (ÖÃ9 Z ‹6Times New Roman RegularX(zÀ„$¡¡Ô€X ’XXXÔÔ€X ’XXX ’ÔÓ  ÓÑ€ ÀÀ` ÑÙ€X ’Ù<èÀ( 9Z &Courier Regular òÝ ƒžô$ÝÔ€Xv\XXXÔÔ€Xv\XXXv\ÔÓ  ÓÙ€X ’ÙÔ€Xv\XXXv\ÔÔ€&Íí&XXv\Ôà  àòòÚ  Ú2Ú  ÚóóÝ  Ý€€The€underground€petroleum€storage€tank€excess€liability€trust€fund€was€created€in€accordance€withÐ ° ÐIÔ€ÂE‘ Â&&ÍíÔND.€Ô€&Íí& ÂÂE‘ÔCÔ€ÂE‘ Â&&ÍíÔODE€Ô€&Íí& ÂÂE‘Ôðð€13„23„7„1.(ÖÃ9 Z ‹6Times New Roman Regular(èÀ( 9Z &Courier Regular ÉEÊËÌÍDÎÏÐ{ÑÒU0'3|xÒ ðÝ ƒžô$ÝÔ€Xv\XXXÔÔ€Xv\XXXv\ÔÓ  ÓÙ€X ’ÙÔ€Xv\XXXv\ÔÔ€&Íí&XXv\Ôà  àòòÚ  Ú3Ú  ÚóóÝ  Ý€€This€statute€has€been€repealed€and€recodified€as€IÔ€ÂE‘ Â&&ÍíÔND.€Ô€&Íí& ÂÂE‘ÔCÔ€ÂE‘ Â&&ÍíÔODE€Ô€&Íí& ÂÂE‘Ôðð€13„23„8„4.€€The€statute€refers€to€theÐ ° Ðdefinition€of€"substantial€compliance"€under€328€IAC€1„1„9€as€follows:ÌÌà8  àSubstantial€compliance€means€that€at€the€time€the€release€was€discovered,€an€owner€orÏoperator€was€in€compliance€with€underground€petroleum€storage€tank€laws€then€applicable.€ÏProof€of€substantial€compliance€includes,€but€is€not€limited€to,€evidence€of€contractualÏagreements€or€other€verifiable€actions€undertaken€sufficiently€in€advance€of€a€compliance€dateÏto€provide€a€reasonable€probability€of€meeting€the€terms€of€the€statute€or€regulation.€(ÖÃ9 Z ‹6Times New Roman Regular(ÖÃ9 Z ‹6Times New Roman Regular þÝ ƒžô$ÝÔ€Xv\XXXÔÔ€Xv\XXXv\ÔÓ  ÓÙ€X ’ÙÔ€Xv\XXXv\ÔÔ€&Íí&XXv\Ôà  àòòÚ  Ú1Ú  ÚóóÝ  Ý€€42€U.S.C€ðð€6991(a).€(Ô(3žô$¤¤Ý ƒÀ„!ÝÔ€X¦xXXXÔÔ€X¦xXXX¦xÔÓ  ÓÑ€ ÀÀ` ÑÙ€X ’ÙÝ  ÝÔ€X¦xXXX¦xÔÔ€& Þ&XX¦xÔà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó(ÖÃ9 Z ‹6Times New Roman Regular d(–3s$££Ý ƒÀ„!ÝÔ€X¦xXXXÔÔ€X¦xXXX¦xÔÓ  ÓÑ€ ÀÀ` ÑÙ€X ’ÙÝ  Ý####'ÿÿdxd/5Qmemodec<< CÿÿÝ ƒÀ„!ÝÔ€Xv\XXXÔÔ€Xv\XXXv\ÔÓ  ÓÑ€ ÀÀ` ÑÙ€X ’ÙÝ  Ý›ÑаÑÑà°ÑÒ°ÒÓ óýÓò òÔ‡Xv\XXXv\ÔÔ‡RwtRXXv\ÔÌÌFOR€PUBLICATIONó óÔ#†RwtRRRwtÑ#ÔÔ#†Xv\XRRwtð#ÔÐ x˜ ÐÓ óýÓÌÒ°ÒÑ  ÑÓ0°,X` ÚÈ‘X°œX0ÓòòÌÓH"° ,XƒXp(#€%÷&Ø'‹X°,X` ÚÈ‘XHÓATTORNEYS€FOR€APPELLANTóó:à  àòòATTORNEYS€FOR€APPELLEEóó:Ð œ¼ ÐÌò òJEFFREY€A.€MODISETTà  àSTEPHEN€A.€STUDERÐ t ” Ðó óAttorney€General€of€Indianaò òà  àJOHN€D.€MORIARTYÐ ` € Ðó óà  àà ` àà  àPlews€Shadley€Racher€&€BraunÔ‡Xv\XXXv\Ôò òÐ P p  ÐTHOMAS€D.€PERKINSó óÔ#†Xv\XXXv\Z#Ôà  àÔ‡Xv\XXXv\ÔIndianapolis,€IndianaÔ#†Xv\XXXv\Ô#ÔÐ < \  ÐÔ‡Xv\XXXv\ÔDeputy€Attorney€GeneralÔ#†Xv\XXXv\@#ÔÐ , L  ÐIndianapolis,€Indianaò òÐ 8  Ðó óà  àà ` àà  àÌà  àà ` àà  àÌÌßA€#) °°xdE°ÇxAßÐ Èè ÐÌÔ€Xv\XXXv\ÔÓ  Óò òÔ€RwtRXXv\ÔIN€THEÐ Ãã ÐCOURT€OF€APPEALS€OF€INDIANAó óÔ€Xv\XRRwtÔÐ / ÐÌÓŸÓÔ€XPàXXXv\ÔßA€#) °°xdE°FxAßÐ Gg ÐÌÔ€ Xv\XXXPàÔINDIANA€DEPARTMENT€OF€à  à)Ð Ff ÐENVIRONMENTAL€MANAGEMENT,à  à)Ð 2R Ðà  àà ` àà  à)Ìà  àAppellant„Petitioner,à  à)Ð  * Ðà  àà ` àà  à)Ìà  àà ` àvs.à  à)à p àNo.€49A02„9812„CV„981Ð â Ðà  àà ` àà  à)ÌADAPTO,€INC.,à  à)Ð ºÚ Ðà  àà ` àà  à)Ìà  àAppellee„Respondentà  à)Ð ’²  ÐÌÔ‡XPàXX Xv\ÔßA€#) °°xdE°i!xAßÔ#† Xv\XXXPàý#ÔÐ j!Š" ÐÌÓ  ÓAPPEAL€FROM€THE€MARION€SUPERIOR€COURTÌThe€Honorable€Richard€Huston,€JudgeÌà @ à€€€€€€€€€€€€€€Cause€No.€49D10„9609„CP„1352Ì€€€€€€€€€€€€¹Ó– ÓÔ‡XPàXX Xv\ÔßA€#) °°xdE°&xAßÔ#† Xv\XXXPà> #ÔÐ &5$( ÐÌò òÓ  ÓÌœñÐññÏñOctoberñÏññÐññÐñOctoberñÐññÏñ€ñÏññÑñ19,€1999ñÑññÏñ›ñÏññÎñ(Handdown€Date)ñÎñ›ÌÌÌOPINION€„€FOR€PUBLICATIONÌÌÌâ âÓÚ ÓBAKER,€Judgeó óÐ „-¤+1 ÐѰàÑÑ7€v\XdìXXdì7ÑÓÓÓ6 °§X° ,XƒXp(#€%÷&Ø'‹X6ÓÔ€Xv\XX Xv\ÔÔ€Š¶ŠXXv\ÔÑ€# ÀÀ` Ñà  àThe€Indiana€Department€of€Environmental€Management€(IDEM)€appeals€the€trialÐ ° Ðcourt's€judgment€entered€in€favor€of€Adapto,€Inc.€(Adapto),€claiming€that€it€erroneouslyÏdetermined€that€the€parties€stipulated€prior€to€trial€that€they€had€reached€a€conditionalÏagreement€€as€to€whether€Adapto€failed€to€properly€register€its€underground€storage€tanks€andÏhad€failed€to€pay€certain€required€fees€for€those€tanks€in€a€timely€fashion.€€Thus,€IDEMÏasserts€that€this€cause€must€be€remanded€for€further€proceedings€so€that€these€issues€may€beÏdecided€on€the€merits.Ìà@œœ(ìàòòFACTSóóˆÐ ° Ðà  àAdapto€is€a€corporation€which€manufactures€machine€parts€in€South€Bend.€€As€partÏof€an€environmental€audit,€Adapto€discovered€that€it€owned€four€underground€storage€tanksÏthat€had€not€been€registered€with€IDEM.€€Pursuant€to€federal€statute,€underground€storageÏtanks€were€to€be€registered€with€the€State€by€1986.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€In€response€to€the€audit,€AdaptoÐ ° Ðproceeded€to€register€its€tanks€on€May€26,€1992.€€Thereafter,€Adapto€received€an€invoiceÏrequesting€payment€of€the€tank€registration€fee,€which€it€ultimately€paid.Ìà  àAdapto€subsequently€received€permission€from€IDEM€to€remove,€or€otherwise€close,Ïthe€four€tanks€beginning€on€June€27,€1992.€By€the€end€of€July,€Adapto€had€permanentlyÏclosed€all€four€tanks€in€accordance€with€the€applicable€regulations.€€During€the€closureÏprocedure,€however,€Adapto€discovered€that€an€amount€of€oil€had€leaked€from€one€of€theÏtanks.€€Adapto€reported€the€release€to€IDEM€verbally€and€by€a€letter€which€was€datedÏSeptember€29,€1992.€€Thereafter,€on€January€29,€1993,€Adapto€submitted€a€claim€with€theÐ °*&& ÐExcess€Liability€Fund€(the€Fund)׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€which€is€administered€by€IDEM,€seeking€reimbursementÐ ° Ðfor€the€cost€of€the€tank€removal€and€other€expenses€associated€with€the€cleanup€of€the€tanks.€ÏThe€administrator€of€the€Fund€denied€Adapto's€reimbursement€request€on€March€16,€1993,Ïalleging€that€Adapto€had€failed€to€comply€with€the€State's€reporting€requirements€regardingÏthe€storage€tanks.€€The€administrator€also€asserted€that€Adapto€had€not€paid€the€required€feesÏand€further€maintained€that€no€corrective€plan€for€Adapto€had€been€authorized€or€approved.€ÏR.€at€379„82,€481.€€€Ìà  àOn€April€3,€1993,€Adapto€petitioned€the€Office€of€Environmental€Adjudication€(OEA)Ïfor€an€administrative€review€of€the€denial€of€its€request€for€reimbursement€from€the€fund.€ÏThe€proceedings€were€continued€indefinitely€in€May,€1994,€while€the€parties€negotiated€theÏrelevant€issues.€€Throughout€the€course€of€the€negotiations,€the€parties€submitted€a€numberÏof€Joint€Status€Reports.€€Those€reports€provided€that€the€parties€had€reached€an€agreementÏregarding€the€registration€and€fee€payment€requirements€"on€all€issues€except€with€respectÏto€the€definition€of€'substantial€compliance'€under€328€IAC€1„1„9€and€its€application€in€thisÏmatter."€€R.€at€392„96.Ìà  àThe€administrative€law€judge€(ALJ)€ultimately€determined€on€August€27,€1996,€thatÏthe€parties€had€stipulated€to€all€issues€except€as€to€whether€Adapto€was€in€"substantialÏâ âcompliance"€in€accordance€with€the€definition€of€that€term€as€set€forth€in€IÔ€&Íí&ŠŠ¶ÔND.€Ô€Š¶Š&&ÍíÔCÔ€&Íí&ŠŠ¶ÔODE€Ô€Š¶Š&&ÍíÔðð€13„7„Ð °&"" Ð20„33.׃ ×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€R.€at€53.€€The€ALJ€went€on€to€conclude€that€Adapto€had€substantially€complied€withÐ ° Ðâ âthe€appropriate€regulations€and€was€therefore€eligible€for€reimbursement€from€the€Fund.€€R.Ïat€53,€482.€€The€OEA€ultimately€entered€an€order€on€November€7,€1996,€which€provided€inÏrelevant€part€as€follows:Ìà@ee(ìà.€.€.ˆÌÓÓà8  à9.€€Pursuant€to€42€U.S.C.€6991(a),€all€regulated€underground€storage€tanksÏmust€have€been€registered€with€the€state€by€1986.€€Adapto€registered€the€fourÏ(4)€underground€storage€tanks€(UST's)€on€May€26,€1992.€€Notwithstanding,Ïbecause€counsel€for€the€IDEM€stipulated€that€Ind.€Code€ðð€13„7„20„33€(d)(2)Ïremains€the€only€issue€contested,€Adapto's€failure€to€register€its€tanks€timelyÏand€thereby€comply€with€Ind.€Code€ðð€13„7„20„33€(d)(1)€and€13„7„20„33€(d)€(2)ÏœñÈññÆñ(c)ñÆññÈññÌñ(c)ñÌññÍññÈñððñÈññÍññËñ€ñËññÉññÇñ€ñÇññÉññÊñcñÊñannot›€operate€to€deny€Adapto's€reimbursement€under€the€[Fund].Ð Ð Ð  ÐÌà8  à10.€€Pursuant€to€Ind.€Code€ðð€13„7„20„32€and€ðð€13„7„20„33€(d)(3),€fees€mustÏhave€been€paid€'each€year'€they€were€due.€€The€State€of€Indiana€published€a€feeÏschedule€for€underground€storage€tanks€in€1988,€and€all€owners€and€operatorsÏwere€required€to€pay€those€fees€in€accordance€with€the€schedule€by€May€15,Ï1989.€€Adapto€only€paid€fees€for€1992„1993.€€Notwithstanding,€becauseÏcounsel€for€the€IDEM€stipulated€that€Ind.€Code€ðð€13„7„20„33€(d)(2)€remainsÏthe€only€issue€contested,€Adapto's€failure€to€timely€pay€and€thereby€violate€Ind.ÏCode€ðð€13„7„20„32€and€ðð€13„7„20„33€(d)(3)€cannot€operate€to€deny€Adapto'sÏreimbursement€under€the€[Fund].Ð Ð Ð  ÐÌÓÓRecord€at€53.€€Ìà  àOn€September€26,€1996,€IDEM€petitioned€for€judicial€review€of€the€OEA's€decision,Ïchallenging€the€conclusion€that€the€stipulation€effectively€precluded€it€from€litigatingÐ °$  ÐAdapto's€failure€to€register€the€underground€storage€tanks€in€a€timely€manner,€along€with€theÏfailure€to€make€the€required€registration€payments.€€The€trial€court,€noting€the€OEA'sÏdecision,€concluded€that€IDEM€had€stipulated€that€there€was€no€longer€any€issue€regardingÏAdapto's€registration€and€fee€payments.€€The€trial€court€also€determined€that€the€languageÏcontained€in€the€joint€status€reports€was€an€intentional,€knowing€statement€that€all€issuesÏexcept€the€question€of€substantial€compliance€had€been€resolved,€and€that€IDEM€had€waivedÏthe€right€to€further€litigate€the€registration€and€payment€issues.€€R.€at€483.€€IDEM€nowÏappeals€from€that€order,€contending€that€the€trial€court€erroneously€determined€that€theÏ"substantial€compliance"€issue€was€the€only€question€that€was€subject€to€litigation.€Ìà@XXìàòòDISCUSSION€AND€DECISIONˆÐ ° Ðà@ìàI.€€Standard€of€ReviewóóˆÐ ° Ðà  àWe€initially€observe€that€judicial€review€of€an€administrative€decision€is€limited.€€òòCityÐ ° Ðof€Indianapolis€v.€Woodsóó,€703€N.E.2d€1087,€1090€(Ind.€Ct.€App.€1998),€òòtransóó.€òòdeniedóó.€Ð ° ÐReview€of€an€agency's€decision€is€largely€confined€to€the€agency€record€and€the€court€"mayÏnot€try€the€case€de€novo€or€substitute€its€judgment€for€that€of€the€agency."€€IÔ€&Íí&ŠŠ¶ÔND.€Ô€Š¶Š&&ÍíÔCÔ€&Íí&ŠŠ¶ÔODE€Ô€Š¶Š&&ÍíÔðð€4„Ð °  Ð21.5„5„11;€òòseeóó€òòalsoóó€òòRegester€v.€Indiana€State€Bd.€of€Nursingóó,€703€N.E.2d€147,€150€(Ind.Ð °" Ð1998).€€Deference€is€to€be€given€by€the€reviewing€court€to€the€expertise€of€the€administrativeÏbody,€and€the€decision€should€be€reversed€only€if€it€is€(1)€arbitrary,€capricious,€an€abuse€ofÏdiscretion,€or€otherwise€not€in€accordance€with€law;€(2)€contrary€to€a€constitutional€right,Ïpower,€privilege,€or€immunity;€(3)€in€excess€of€statutory€jurisdiction,€authority,€or€limitations,Ïor€short€of€statutory€right;€(4)€without€observance€of€procedure€required€by€law;€or€(5)Ð °,(( Ðunsupported€by€substantial€evidence.€€òòNatural€Resources€Comm'n€v.€AMAX€Coal€Co.óó,€638Ð ° ÐN.E.2d€418,€423€(Ind.€1994).€€Additionally,€we€note€that€an€action€is€arbitrary€and€capriciousÏonly€where€there€is€no€reasonable€basis€for€the€action.€€òòIndiana€Civil€Rights€Comm'n€v.Ð ° ÐDelaware€Countyóó,€668€N.E.2d€1219,€1221€(Ind.€1996).€€The€challenging€party€has€the€burdenÐ °  Ðof€proving€that€an€administrative€action€was€arbitrary€and€capricious.€€òòWoodsóó,€703€N.E.2dÐ °  Ðat€1091.Ìà  àFinally,€the€reviewing€court€should€neither€substitute€its€judgment€on€factual€mattersÏfor€that€of€the€agency,€nor€reweigh€the€evidence.€€òòRegisteróó,€703€N.E.2d€at€151.€€Rather,€theÐ ° Ðevidence€is€considered€in€the€light€most€favorable€to€the€administrative€proceedings,€and€theÏagency's€action€will€not€be€disturbed€so€long€as€there€is€substantial€evidence€to€support€theÏdetermination.€€òòIdóó.Ð ° Ðà@´´ìàòòII.€€Effect€of€StipulationsóóˆÐ ° Ðà  àTo€resolve€IDEM's€claims€that€it€did€not€"waive"€its€claim€regarding€further€litigationÏof€Adapto's€failure€to€properly€register€its€underground€storage€tanks€and€pay€the€requiredÏfees,€we€first€note€that€Ô‡Š¶ŠŠŠ¶Ôa€stipulation€is€a€confessory€pleading€negating€the€need€to€offerÐ °  Ðevidence€to€prove€the€fact,€and€the€party€is€not€permitted€to€later€attempt€to€disprove€the€fact.€Ï€òòB„Dry€Owners€Ass'n€v.€B„Dry€System,€Inc.óó,€636€N.E.2d€161,€165€(Ind.€Ct.€App.€1994),€òòtransóó.Ð °$  Ðòòdeniedóó.€€A€stipulation€of€facts€is€an€express€waiver€by€a€party€or€his€counsel€of€the€intendedÐ °&"" Ðissues.€€òòIdóó.€€Ô#†Š¶ŠŠŠ¶û/#ÔAdditionally,€stipulations€should€receive€a€fair€and€liberal€construction.€€òòMarshallÐ °($$ ÐCounty€Redi„Mix,€Inc.€v.€Matthewóó,€458€N.E.2d€219,€222€(Ind.€1984).€€Where€the€parties€toÐ °*&& Ða€stipulation€have€given€a€practical€construction€to€it€by€their€acts€and€conduct,€suchÐ °,(( Ðconstruction€is€entitled€to€great,€if€not€controlling,€weight€in€determining€its€proper€meaning.€ÏòòIdóó.€Ð ° Ðà  àIn€the€instant€case,€we€note€that€the€joint€status€report€submitted€by€the€parties€on€JulyÏ15,€1994,€provided€as€follows:ÌÓÓà8  à1.€€The€parties€have€reached€agreement€on€all€issues€except€with€respect€to€theÏdefinition€of€'substantial€compliance'€under€328€IAC€1„1„9€and€its€applicationÏin€this€matter.Ð Ð Ð  ÐÌà8  à2.€€After€several€attempts€to€resolve€this€remaining€issue,€the€parties€are€unableÏto€reach€agreement.Ð Ð Ð  ÐÌà8  à3.€€The€parties€have€agreed€to€stipulate€to€certain€facts€and€to€submit€briefs€toÏthis€Board€regarding€the€parties€respective€positions€and€to€request€this€BoardÏto€render€its€decision€on€this€issue.Ð Ð Ð  ÐÌÓÓR.€at€392.€€The€first€stipulation€contained€in€the€status€report€quoted€above€is€also€found€inÏtwo€other€joint€status€reports€that€the€parties€had€submitted€on€June€15,€1994€and€June€30,Ï1994.€€R.€at€392„96.€€Inasmuch€as€IDEM€expressly€stipulated€that€the€parties€had€reached€anÏagreement€as€to€all€issues€except€for€the€definition€and€applicability€of€"substantialÏcompliance"€to€these€circumstances,€the€trial€court€could€reasonably€conclude€that€theÏlanguage€set€forth€in€the€joint€status€reports€and€stipulations€constituted€an€intentional,Ïknowing€statement€that€the€remaining€issues€had€been€resolved.€€Thus,€the€stipulationÏbetween€the€parties€confining€the€issue€as€to€whether€Adapto€was€in€"substantial€compliance"Ïpursuant€to€328€IAC€1„1„9,€was€binding€on€IDEM€and€it€may€not€successfully€challenge€theÏâ âeffect€of€the€stipulation.Ð °)%% Ðà  àIn€an€effort€to€circumvent€the€effect€of€the€stipulation,€however,€IDEM€maintains€thatÏthe€provisions€of€Ind.€Evidence€Rule€408€prevented€the€admission€of€the€stipulations€intoÏevidence.€€In€relevant€part,€the€rule€states€as€follows:Ìâ âÓÓà8  àEvidence€of€(1)€furnishing€or€offering€or€promising€to€furnish,€or€(2)€acceptingÏor€offering€or€promising€to€accept€a€valuable€consideration€in€compromisingÏor€attempting€to€compromise€a€claim,€which€was€disputed€as€to€either€validityÏor€amount,€is€not€admissible€to€prove€liability€for€or€invalidity€of€the€claim€orÏits€amount.Ð Ð Ð  ÐÌÓÓà  àHere,€the€July€status€report€submitted€by€the€parties€demonstrates€that€they€agreed€thatÏsettlement€was€not€possible€and€that€they€desired€to€litigate€only€the€"substantial€compliance"Ïissue.€€R.€at€392.€€As€a€result,€IDEM€may€not€successfully€assert€that€the€stipulations€wereÏmade€for€the€purpose€of€compromise€within€the€meaning€of€the€rule.€€Thus,€the€stipulationsÏwere€admissible.Ìà  àFinally,€IDEM€maintains€that€the€OEA's€purported€failure€to€issue€a€prehearing€orderÏresulted€in€a€misunderstanding€as€to€the€meaning€of€the€stipulation.€€Contrary€to€IDEM'sÏassertion,€we€note€that€a€detailed€order€scheduling€a€prehearing€conference€was€issued€by€theÏOEA.€€That€scheduling€order€set€a€prehearing€conference€for€February€23,€1994,€which€wasÏattended€by€counsel€for€both€IDEM€and€Adapto.€€R.€at€404„05;€482.€€The€order€also€requiredÏthe€parties€to€file€witness€and€exhibit€lists€and€a€summary€of€the€uncontested€facts€and€issues.ÏR.€at€404„05.€€Following€the€prehearing€conference€before€the€OEA,€the€parties€compliedÏwith€the€order€and€stipulated€to€the€sole€contested€issues.€€R.€at€280,€392„96,€400.€Moreover,€Ïâ âIDEM€never€complained€about€the€order€and€it€did€not€request€a€clarification€of€theÐ °*&& Ðscheduling€order.€€Contrary€to€IDEM's€contention,€there€is€simply€no€evidence€in€the€recordÏsuggesting€that€IDEM€may€have€"misunderstood"€the€order.€€Thus,€IDEM's€claim€must€fail.Ìâ âà@44%ìàòòCONCLUSIONóóˆÐ ° Ðà  àIn€light€of€our€discussion€above,€we€conclude€that€the€trial€court€correctly€determinedÏthat€the€parties€stipulated€that€they€had€reached€a€conditional€agreement€as€to€whether€AdaptoÏfailed€to€properly€register€its€underground€storage€tanks€and€had€failed€to€pay€certain€requiredÏfees€for€those€tanks€in€a€timely€fashion.€€Thus,€the€trial€court€properly€held€that€the€sole€issueÏremaining€for€litigation€was€whether€Adapto€had€"substantially€complied"€with€the€reportingÏrequirements€and€the€payment€of€fees€regarding€its€underground€storage€tanks€within€theÏmeaning€of€the€statute.€€As€a€result,€the€trial€court€properly€entered€judgment€for€Adapto.Ìà  àJudgment€œaffirmed.ñÒñÌñÒñ›œñÒñSHARPNACK,€C.J.,€and€MATTINGLY,€J.,€concur.ñÒñ›