[291]*291JOSEPH, J.
On review of this court’s dismissal of petitioner’s appeal from a Parole Board order fixing his release date (39 Or App 913, 593 P2d 1292 (1979)), the Supreme Court held that "ORS 144.335[1] was intended to provide for judicial review of final orders of the Board of Parole relating to the granting of parole and that the Court of Appeals was in error in holding to the contrary.” Harris v. Board of Parole, 288 Or 495, 503, 605 P2d 1181 (1980). However, because "[i]t may well be that not all orders by the Board of Parole relating to the granting of parole are final orders, so as to be subject to judicial review,” 288 Or at 504, this case was remanded to this court to determine "whether the order of the Board of Parole *** was such a final order and, if so, the question whether it was a proper order.” 288 Or at 504. We requested and received extensive briefing on questions raised by that remand.2
[292]*292In Sterling v. Board of Parole, 16 Or App 481, 519 P2d 1047, rev den (1974), we interpreted the words "relating to the granting *** of parole” in ORS 144.335 (Oregon Laws 1973, chapter 694, section 24) in their historical-legislative context to apply "only to termination of parole proceedings carried on pursuant to ORS 144.310-144.400.” That determination has now been overruled, but the conundrum has not been solved. ORS 144.335 provides for judicial review only of "final orders.” The adjective implies that some orders of the Board are not final (and so are not appealable) and compels a search for a definition of finality.
Neither Oregon Laws 1973, chapter 694, the source of the problem, nor the Administrative Procedures Act (ORS chapter 183) as it stood in 1973 (and up to the enactment of Oregon Laws 1979, chapter 593, section 6 (ORS 183.310(4)(b)) contained an express definition of "final order.” The 1973 Act did, however, use that term in section 24(7) (enacting ORS 144.343(7)) in the context of parole revocation proceedings and in section 18 (amending ORS 144.3103) in the context of discharge from parole. The term never appears in the legislative history of ORS chapter 144 provisions relating to the granting of parole. So, although there can be little doubt that orders of the Board relating to revocation of or discharge from parole were made appealable in 1973, we have no such [293]*293express guidance to help us determine what "orders” relating to "granting” parole are "final” and, thus, appealable.
The matter is made more complex by the fact that prior to enactment of Oregon Laws 1973, chapter 694, ORS chapter 144 did not refer to any kind of "order” relating to granting parole. Furthermore, prior to the enactment of chapter 694, and thereafter until 1979 (Oregon Laws 1979, chapter 593, section 6), the Administrative Procedures Act, ORS 183.310(4), only defined "order” as "any agency action *** directed to a named person or named persons, other than employes, officers or members of an agency.” Under the pre-1973 parole scheme it would seem that the only "order” relating to granting of parole would have been a directive to the Corrections Division to release an inmate on parole and, possibly, the notice and statement of conditions given a parolee on his release. Section 4 of chapter 694 said:
"Whenever the State Board of Parole considers the release of a prisoner who, by its rules or order, is eligible for release on parole, it shall be the policy of the board to order his release, unless the board is of the opinion that his release should be deferred or denied ***.”
Sections 5 and 6 set out factors, records and information regarding a prisoner that the Board could consider in a parole eligibility determination, and section 7 amended ORS 144.270 to specify conditions which could be attached to the granting of parole.4 These uses of the word "order” have no persuasive force for the solution of the riddle.5
[294]*294We are told, 288 Or at 502, that the 1973 legislation in and of itself, giving due consideration to its legislative history, contains the answer to what is a "final order.” That might have been true in 1973, but the light at the end of the tunnel bums weakly in 1980. The history of the 1973 legislation is not clear. The only help we get of the sort the Supreme Court found illuminating is this: Senate Bill 385 would have allowed "judicial review of any board order affecting [an inmate’s] release on parole.” That language did not survive the merger of Senate Bill 385 with Senate Bill 379.
We could conclude that the legislature, by rejecting the breadth of review in Senate Bill 385 and by substituting a term that has a determinable meaning in the contexts of parole revocation and discharge in the same measure, intended that only parole date set "orders” having the same characteristics of finality be appealable. Be that as it may have been in 1973, the search for those characteristics would serve no present purpose in the light of Oregon Laws 1977, chapter 372, section 18, which repealed ORS 144.175 (which was section 4 of the 1973 law) and ORS 144.180 (section 5 of the 1973 law), leaving only surviving from the 1973 law concerning the granting of paroles ORS 144.185 (section 6 of the 1973 law, relating to records and information available to the Board) and ORS 144.270 (section 7 of the 1973 law, relating to conditions of parole).
If we were to follow strictly the Supreme Court’s logic, we could well conclude that when the matter under review was determined in 1978the only sort of "order” the Board was capable of making that had the characteristics of finality like those revoking and putting a person back in prison (ORS 144.343(7)) or discharging a person from parole (ORS 144.310) was one implementing parole conditions under ORS 144.270.
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[291]*291JOSEPH, J.
On review of this court’s dismissal of petitioner’s appeal from a Parole Board order fixing his release date (39 Or App 913, 593 P2d 1292 (1979)), the Supreme Court held that "ORS 144.335[1] was intended to provide for judicial review of final orders of the Board of Parole relating to the granting of parole and that the Court of Appeals was in error in holding to the contrary.” Harris v. Board of Parole, 288 Or 495, 503, 605 P2d 1181 (1980). However, because "[i]t may well be that not all orders by the Board of Parole relating to the granting of parole are final orders, so as to be subject to judicial review,” 288 Or at 504, this case was remanded to this court to determine "whether the order of the Board of Parole *** was such a final order and, if so, the question whether it was a proper order.” 288 Or at 504. We requested and received extensive briefing on questions raised by that remand.2
[292]*292In Sterling v. Board of Parole, 16 Or App 481, 519 P2d 1047, rev den (1974), we interpreted the words "relating to the granting *** of parole” in ORS 144.335 (Oregon Laws 1973, chapter 694, section 24) in their historical-legislative context to apply "only to termination of parole proceedings carried on pursuant to ORS 144.310-144.400.” That determination has now been overruled, but the conundrum has not been solved. ORS 144.335 provides for judicial review only of "final orders.” The adjective implies that some orders of the Board are not final (and so are not appealable) and compels a search for a definition of finality.
Neither Oregon Laws 1973, chapter 694, the source of the problem, nor the Administrative Procedures Act (ORS chapter 183) as it stood in 1973 (and up to the enactment of Oregon Laws 1979, chapter 593, section 6 (ORS 183.310(4)(b)) contained an express definition of "final order.” The 1973 Act did, however, use that term in section 24(7) (enacting ORS 144.343(7)) in the context of parole revocation proceedings and in section 18 (amending ORS 144.3103) in the context of discharge from parole. The term never appears in the legislative history of ORS chapter 144 provisions relating to the granting of parole. So, although there can be little doubt that orders of the Board relating to revocation of or discharge from parole were made appealable in 1973, we have no such [293]*293express guidance to help us determine what "orders” relating to "granting” parole are "final” and, thus, appealable.
The matter is made more complex by the fact that prior to enactment of Oregon Laws 1973, chapter 694, ORS chapter 144 did not refer to any kind of "order” relating to granting parole. Furthermore, prior to the enactment of chapter 694, and thereafter until 1979 (Oregon Laws 1979, chapter 593, section 6), the Administrative Procedures Act, ORS 183.310(4), only defined "order” as "any agency action *** directed to a named person or named persons, other than employes, officers or members of an agency.” Under the pre-1973 parole scheme it would seem that the only "order” relating to granting of parole would have been a directive to the Corrections Division to release an inmate on parole and, possibly, the notice and statement of conditions given a parolee on his release. Section 4 of chapter 694 said:
"Whenever the State Board of Parole considers the release of a prisoner who, by its rules or order, is eligible for release on parole, it shall be the policy of the board to order his release, unless the board is of the opinion that his release should be deferred or denied ***.”
Sections 5 and 6 set out factors, records and information regarding a prisoner that the Board could consider in a parole eligibility determination, and section 7 amended ORS 144.270 to specify conditions which could be attached to the granting of parole.4 These uses of the word "order” have no persuasive force for the solution of the riddle.5
[294]*294We are told, 288 Or at 502, that the 1973 legislation in and of itself, giving due consideration to its legislative history, contains the answer to what is a "final order.” That might have been true in 1973, but the light at the end of the tunnel bums weakly in 1980. The history of the 1973 legislation is not clear. The only help we get of the sort the Supreme Court found illuminating is this: Senate Bill 385 would have allowed "judicial review of any board order affecting [an inmate’s] release on parole.” That language did not survive the merger of Senate Bill 385 with Senate Bill 379.
We could conclude that the legislature, by rejecting the breadth of review in Senate Bill 385 and by substituting a term that has a determinable meaning in the contexts of parole revocation and discharge in the same measure, intended that only parole date set "orders” having the same characteristics of finality be appealable. Be that as it may have been in 1973, the search for those characteristics would serve no present purpose in the light of Oregon Laws 1977, chapter 372, section 18, which repealed ORS 144.175 (which was section 4 of the 1973 law) and ORS 144.180 (section 5 of the 1973 law), leaving only surviving from the 1973 law concerning the granting of paroles ORS 144.185 (section 6 of the 1973 law, relating to records and information available to the Board) and ORS 144.270 (section 7 of the 1973 law, relating to conditions of parole).
If we were to follow strictly the Supreme Court’s logic, we could well conclude that when the matter under review was determined in 1978the only sort of "order” the Board was capable of making that had the characteristics of finality like those revoking and putting a person back in prison (ORS 144.343(7)) or discharging a person from parole (ORS 144.310) was one implementing parole conditions under ORS 144.270. The Board’s action here (fixing a release date) would then not be appealable.
[295]*295The 1977 legislation, however, cannot be ignored by us, for it introduced an approach to the parole process which is not only almost wholly new in Oregon but reflects wholesale policy changes relating to the decision process for granting parole by providing for the development, adoption and application of the so-called "matrix system.” ORS 144.780-144.785. For immediate purposes we are concerned with sections 5, 6 and 9 of Oregon Laws 1977, chapter 372, which are respectively ORS 144.120,6 ORS 144.1257 and [296]*296ORS 144.135.8
The parties here agree that one of the main purposes of the 1977 law was to systematize the fixing of release dates early after incarceration and thereby take out of the process a large measure of the uncertainty inherent in the previous way of granting paroles. We agree with petitioner’s characterization of the new procedures as resulting "in setting prison terms, which are concrete determinations based on set criteria, and *** are felt in a concrete way” by inmates. In the overall scheme of the process there can be no reasonable doubt that the end result (after administrative review, if any (OAR 255-80-005; formerly OAR 254-80-005» is an order within the apparent legislative intent in 1977 and within the meaning of ORS 183.310(4)(a), as amended in 1979. To be sure, one of the features of the old system that produced uncertainty was that "the parole-granting process continues until the inmate is actually released from confinement.” Bailleaux v. Cupp, 16 Or App 573, 578, 520 P2d 483, rev den (1974); see also Boyd v. Board of Parole, 23 Or App 266, 541 P2d 1068 (1975). That there are [297]*297still eventualities that can change a parole date setting in the statute and under the rules ( see, e.g., OAR 255-40-005-020, 255-50-005 et seq., 255-60-005 etseq.) does not gainsay that the system now begins (in most instances, but see ORS 144.110 and ORS 144.120(4)) with a fixed date setting — the exact opposite of the old system. The process also produces a reviewable record. ORS 144.135; ORS 144.185;9 OAR 255-30-050 (formerly OAR 254-30-045). We conclude that a decision of the Board of Parole setting a release date is a final order within the meaning of ORS 144.335(1).10
ORS 144.335(3)11 says that judicial review is "on the same basis as provided in paragraphs (a) to (d) of subsection (7) of ORS 183.480.” In 1979 the legislature rewrote that section, as well as related ones, and [298]*298deleted the referenced subsection. In its place, ORS 183.482(8)12 was enacted to provide the scope of review in contested cases.13 So, a statute which is no longer law is provided as the one under which this court reviews "final orders” of the Board. However, ORS 174.060 provides:
"When one statute refers to another, either by general or by specific reference or designation, the reference shall extend to and include, in addition to the statute to which reference was made, amendments thereto and statutes enacted expressly in lieu thereof unless a contrary intent is expressed specifically or unless the amendment to, or statute enacted in [299]*299lieu of, the statute referred to is substantially different in the nature of its essential provisions from what the statute to which reference was made was when the statute making the reference was enacted.”
That statutory alteration is procedural in nature and is applicable to review of the final order before us, even though it was made prior to the 1979 legislation. See Fish and Wildlife Department v. LCDC, 288 Or 203, 209, 603 P2d 1371 (1979). The only sensible way to approach this curious legislative hodgepodge14 is simply to hold, as we do, that the referenced provisions of the Administrative Procedures Act do not apply ipso facto to review of final orders of the Board, but ORS 183.482(8) is made a part of ORS chapter 144 by the cross-reference in ORS 144.335(3). We turn then, at last, to the review of the order by which petitioner was aggrieved.
Petitioner and respondent agree that fitting petitioner’s "offense severity” and "history/risk assessment” scores into the matrix, with consideration for his multiple convictions and consecutive sentences, places him in a matrix range of 10-28 months before parole release, absent any special factors. Respondent, however, concluded that petitioner’s prison term should be "aggravated” above the matrix range to 96 months. The only reasons for the action stated by the Board were "multiple crimes and victims.” Petitioner’s request for administrative review was denied on the basis that "aggravation is adequate to justify a set above guideline range.”
Under ORS 144.785(1) the Board "shall adopt rules regulating variations from the ranges, to be [300]*300applied when aggravating or mitigating circumstances exist. The rules shall define types of circumstances as aggravating or mitigating and shall set the maximum variation possible.” Under the rules in effect at the time of the instant order the Board could depart from a matrix range "only upon a specific finding that there is, by a preponderance of the evidence, aggravation or mitigation which justifies departures from the ranges.” Former OAR 254-30-033(1); now OAR 255-35-035(1). The same rule required the Board to "clearly state on the record the facts and specific reasons for the variation from the range,” and ORS 144.135 mandates that the Board "state in writing detailed bases of its decisions under ORS 144.110 to 144.125.”15
Among the conditions bearing on aggravation under the rules as they existed at the time the instant order was made was: "The crime involved multiple victims.” Under the present rule, the statement is: "There is a single conviction for a crime involving multiple victims.” "Multiple crimes” has never been a listed aggravation circumstance. Former OAR 254-30-030(2)(a) (now OAR 255-35-010(2)(a)) provided that "multiple convictions with concurrent sentences shall be classified according to the crime bearing the highest rating.” That is to say, concurrent sentences for multiple crimes enter into the matrix calculation itself, whether or not there were multiple victims. Petitioner here received consecutive sentences in addition to his concurrent sentences in part for the reason that there were two victims. Therefore, it seems apparent that his consecutive sentences and thus the existence of multiple victims was already taken into account in establishing the matrix term of 10-28 months.
[301]*301The rules provide that "when a prisoner is serving two or more consecutive sentences, the term of imprisonment shall be the sum of the ranges” (former OAR 254-30-030(2)(d); now OAR 255-35-010(2)(d)) and recognize that consecutive sentences imply at least some consideration of "aggravation” (former OAR 254-30-032(7)(a); now OAR 255-35-020(2)(c)). These very strongly suggest that the multiple crime element has already been taken into consideration in designing the matrix. Moreover, we note that the aggravating factors under OAR 255-35-035 provide that "multiple victims” is an aggravating factor only when "there is a single conviction for a crime involving multiple victims.” That is not the present situation.
The "matrix system” reflects that under the present scheme of things the Board, not the sentencing court, actually has the power to determine how long a person will be in prison. A judge under ORS 137.120(2) is required to "state on the record the reasons for the sentence imposed,” and the Board is required under ORS 144.135 to "state in writing the detailed bases of its decisions ***.” We can see no reason why more should be required of a trial judge than of the Board under these parallel statutes. Neither the order before us, nor the rules, tell us why petitioner was subjected to enhanced punishment. The only stated reason does not comply with the Board’s own rules. We have no basis to determine why the Board did what it did.
Reversed and remanded.