31.1 An education service cooperative may appeal to the State Board of Education the identification of fiscal distress under Ark. Code Ann. § 6-13-1027 and Section 27.00 of these rules.

31.2 The education service cooperative may lodge an appeal by filing a written appeal with the Commissioner of Education by certified mail, return receipt requested, within thirty (30) days of the date the education service cooperative received notice of the identification of fiscal distress.

31.3 The written appeal shall state in clear terms the reason why the education service cooperative should not be classified as being in fiscal distress.

31.4 The State Board of Education shall hear the appeal within sixty (60) days of receipt of the written notice of appeal.

31.5 Notwithstanding any appeal rights in this section, no appeal shall stay the State Board of Education's or the Department of Education's authority to take action to enforce the education service cooperative's compliance with financial management, accounting, auditing, and reporting procedures required by state or federal law and regulations.

31.6 The decision of the State Board on the appeal is a final order. There is no further right of appeal except to Pulaski County Circuit Court pursuant to the Arkansas Administrative Procedure Act, Ark. Code Ann. § 25-15-201 et seq.