BENTON, J.
These appeals are taken from a final order which brought to a close proceedings instituted to determine whether "Commission audit procedures" amount to unpromulgated rules in violation of section 120.54(1), Florida Statutes (1997). Aloha Industries (Aloha) and the Florida Waterworks Association (FWA) appeal the administrative law judge's order insofar as it denies their amended petition
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