(1) If an issue or issues associated with information technology plans cannot be resolved through mutual agreement between the state agency director and department or if, after revision, the CIO does not approve an state agency's information technology plan, the state agency director may appeal to the department director who will resolve the issue prior to June 30 of that year provided that sufficient notice is given.

(2) The state agency director may appeal the department decision in regard to procurements and exception requests to the CIO. If unsatisfied with the CIO's decision, then the state agency director may appeal the department decision to the department director who will resolve the issue.

(3) The CIO will report all appeals and their resolution to the Information Technology Board.