Findings of fact; conclusions of law; decision and order; exceptions

The board shall at any time after the close of a hearing under section 31-107 of the act issue its findings of fact, conclusions of law, decision and order. Such findings of fact, conclusions of law, decision and order shall contain, but need not be limited to: (a) a statement of the case and preliminary procedure before the board; (b) findings of fact; (c) conclusions of law; (d) decision and order.