(s) At the close of the record, the presiding officer shall prepare a written decision in the proceeding. The decision:
- (1) Shall contain the findings of fact and conclusions of law, as well as the basis for each, concerning all material issues of fact or law presented on the record;
- (2) Shall be served on all parties to the proceeding;
- (3) Shall not become final for 35 days after issuance;
- (4) Constitutes final agency action unless an aggrieved party files an appeal within 35 days after issuance; and
- (5) Is not precedential.