The Arts Council is issuing a more detailed paper about how a single organisation would be run, but refuses to give in to demands from the regional boards.
A spokesman said: 'We are looking in more detail at how funding will work. But we simply don't believe any other model is sensible. A great deal of time and effort is wasted in the current system.'
The regional arts boards refused to hand over staff and assets by the agreed deadline of 30 April.
Referring to the next round of consultation, director of resource development Richard Russell said: 'Let's hope the Arts Council has got the message that local and regional partnerships are
vital to sustain the arts.'