400.133—Written decision following a hearing.
        
        (1) 
         A statement of the facts presented at the hearing supporting the nature and origin of the alleged debt and those presented to refute the debt;
    
    
        
        (2) 
         The hearing officer's analysis, findings, and conclusions, considering all the evidence presented and the respective burdens of the parties, in light of the hearing;
    
    
    
    
        
        (5) 
         The determination of the amount of the debt at this hearing is the final agency action on this matter.