Section 34.17 - Content of decision(a) The written decision is based on the evidence contained in the hearing record. The decision includes-(1) A description of the evidence considered by the hearing official;(2) The hearing official's findings, analysis, and conclusions regarding objections raised to the existence or amount of the debt;(3) The rate of wage withholding under the order, if you objected that withholding the amount proposed in the garnishment notice would cause an extreme financial hardship; and(4) An explanation of your rights under this part for reconsideration of the decision.(b) The hearing official's decision is the final action of the Secretary for the purposes of judicial review under the Administrative Procedure Act (5 U.S.C. 701 et seq.). Authority: 31 U.S.C. 3720D