The litigation concerned FirstEnergy's Significantly Excessive Earnings tests from 2017 to 2020, audits of the subsidiaries' energy efficiency riders from 2014 to 2018 and a review of the utilities' current rate plans. Besides the Office of Ohio Consumer Counsel, the plaintiffs in the the legal actions were the Ohio Energy Group, Industrial Energy Users-Ohio, The Kroger Co., Nucor Steel Marion, Inc., Ohio Manufacturers' Association Energy Group, Ohio Partners for Affordable Energy, Ohio Hospital Association, Northeast Ohio Public Energy Council, and Interstate Gas Supply, Inc. While the new refunds are not directly connected to the bribery scandal connected to subsidizing two struggling Ohio reactors, the new agreement marks the latest in heavy financial penalties levied against FirstEnergy in 2021.