SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): May 21, 2002
NISOURCE INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 001-16189 35-2108964
(State or Other (Commission File (IRS Employer
Jurisdiction of Number) Identification No.)
Incorporation)
COLUMBIA ENERGY GROUP
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(Exact Name of Registrant as Specified in Charter)
Delaware 001-1098 13-1594808
(State or Other (Commission File (IRS Employer
Jurisdiction of Number) Identification No.)
Incorporation)
NORTHERN INDIANA PUBLIC SERVICE COMPANY
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(Exact Name of Registrant as Specified in Charter)
Indiana 1-4125 35-0552990
(State or Other (Commission File (IRS Employer
Jurisdiction of Number) Identification No.)
Incorporation)
801 East 86th
Avenue,
Merrillville,
Indiana 46410
(877) 647-5990
(Address and
Telephone Number of
Principal Executive
Offices)
Item 4. Changes in Registrant's Certifying Accountant.
On May 21, 2002, the Board of Directors of NiSource Inc. (the
"Company"), upon recommendation of its Audit Committee, dismissed
Arthur Andersen LLP ("Andersen") as the independent public accountants
for the Company and its subsidiaries, Columbia Energy Group and
Northern Indiana Public Service Company (collectively, the
"Registrants"), and decided to engage Deloitte & Touche LLP to serve
as the Registrants' independent public accountants for 2002.
Andersen's reports on the Registrants' consolidated financial
statements for each of the two most recent fiscal years did not
contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting
principles.
In connection with its audits for the Registrants' two most
recent fiscal years and the subsequent interim period, there have been
no disagreements between the Registrants and Andersen on any matter of
accounting principles and practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to
Andersen's satisfaction, would have caused Andersen to make reference
to the subject matter of the disagreement in connection with its
report on any Registrant's consolidated financial statements for any
such year.
During the Company's two most recent fiscal years and through May
21, 2002, there have been no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.
The Registrants have requested Andersen to furnish it with a
letter addressed to the Securities and Exchange Commission stating
whether Andersen agrees with the above statements made by the
Registrants. A copy of the letter, dated May 21, 2002, is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
During the Registrants' two most recent fiscal years and through
May 21, 2002, the Registrants did not consult Deloitte & Touche LLP
with respect to the application of accounting principles to a
specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on any Registrant's consolidated
financial statements, or any other matters or reportable events listed
in Items 304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Statements and
Exhibits
(c) Exhibits.
Exhibit
Number Description
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16.1 Letter of Arthur Andersen LLP regarding change in
certifying accountant.
99.1 Press Release dated May 21, 2002.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
NISOURCE INC.
Date: May 21, 2002 By: /s/ Stephen P. Adik
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Stephen P. Adik
Vice Chairman
COLUMBIA ENERGY GROUP
Date: May 21, 2002 By: /s/ Michael W. O'Donnell
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Michael W. O'Donnell
President
NORTHERN INDIANA PUBLIC
SERVICE COMPANY
Date: May 21, 2002 By: /s/ Barrett Hatches
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Barrett Hatches
President and Chief
Executive Officer
EXHIBIT INDEX
Exhibit No. Description
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16 Letter of Arthur Andersen LLP regarding change in
certifying accountant.
99.1 Press Release dated May 21, 2002