John Riordan Plumbing; and California Insurance Guarantee Association on behalf of California Compensation Insurance Company, in liquidation Marion Barnes WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAMARION BARNES, Applicant,vs.JOHN RIORDAN PLUMBING; and CALIFORNIA INSURANCE GUARANTEEASSOCIATION on behalf of CALIFORNIA COMPENSATION INSURANCE COMPANY,in liquidation, Defendant.Case No. ADJ3887642 (MON 0244638),ADJ2350388 (MON 0241177)OPINION AND ORDER DENYING RECONSIDERATION Defendant seeks reconsideration of the Finding of Fact and Order of November 9, 2009, wherein the workers’ compensation judge (WCJ) found, in essence, that defendant waived the is issue of its claimed credit for purported overpayment of temporary disability indemnity for the admitted industrial injury that applicant sustained to her left knee and back on December 26, 1997, while employed by John Riordan Plumbing, the insured on the date of injury of now-insolvent California Compensation Insurance Company, for whose “covered claims” California Insurance Guarantee Association is liable, by not appealing the July 27, 2009 Order, issued by a different WCJ, previously finding that the issue was waived. Defendant ostensibly contends that it is entitled to the claimed credit, arguing that the July 27, 2009 finding did not constitute a “final order” and, therefore, that the issue may still properly be litigated. Applicant filed an answer to defendant’s petition for reconsideration. We have considered the allegations made in the petition for reconsideration, as well as the content of the WCJ’s Report and Recommendation (Report) addressing the merits of defendant’s petition for reconsideration. , Based on our review of the record and for the reasons stated in the Report, which we adopt and incorporate, we will deny reconsideration. Furthermore, we note that an “order” is a statement of “the determination as to the rights of the p
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