ude a statement of the findings of the board on questions of fact material to the decision.Marginal note:Appeal to umpire115. (1) An appeal as of right to an umpire from a decision of a board of referees may be brought by(a) the Commission;(b) a claimant or other person who is the subject of a decision of the Commission;(c) the employer of the claimant; or(d) an association of which the claimant o