After the ALJ closes the record, the ALJ will issue a proposal for decision. Any party may file exceptions to the proposal for decision within 15 days after the date the proposal for decision is issued. A reply to the exceptions may be filed no later than 15 days after the filing of the exceptions. The ALJ will review exceptions and replies and notify the comptroller and parties whether any changes to the proposal for decision are recommended. For additional information concerning the proposal for decision and exceptions, see 1 TAC §155.507 (relating to Proposals for Decision; Exceptions and Replies).