24:44:01:01.  Definitions. Terms used in this article mean:

          (1)  "Benefits," expenditures paid by the school district which are not included in an instructional salary and are not paid directly to an employee, but are calculated into the cost to the school district for compensation, including group health or life insurance, employee retirement contributions, social security, workers compensation, and payments for sabbatical leave;

          (2)  "Board," the School Finance Accountability Board;

          (3)  "Department," the South Dakota Department of Education;

          (4)  "Instructional salary," the annual contracted salary representative of a fiscal year of teaching, exclusive of hiring bonuses, extra duty pay, extended contract pay, or any other bonuses;

          (5)  "Teacher compensation," the instructional salary and benefits paid to a teacher compensation staff member in a single fiscal year;

          (6)  "Teacher compensation staff member," a certified teacher assigned to a grade K-12 self-contained class, course, or classroom situation. This term does not include any instructional aide, administrative staff, long term substitute, counselor, librarian, speech therapist, technology coordinator, director, professional development center teacher, or any non- certified teacher;

          (7)  "Total teacher compensation," the total amount spent by a school district on instructional salaries and benefits for all teacher compensation staff in a single fiscal year.

          Source: 44 SDR 22, effective August 8, 2017.

          General Authority: SDCL 1-45-38.

          Law Implemented: SDCL 1-45-38, 13-13-73, 13-13-73.5.

          Collateral Reference: Definition, South Dakota Department of Legislative Audit Accounting Manual pg. 82-83 (2016).