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          24:44:01:06.  Factors considered. If a school district appeals the imposition of a financial penalty imposed under SDCL 13-13-73.6, the board shall consider the following factors in determining whether to recommend waiver of the penalty:


          (1)  Fiscal impact due to teacher retirement;

          (2)  Fiscal impact due to declining student enrollment;

          (3)  Fiscal impact due to changes in benefit expenditures such as changes in family status and health insurance;

          (4)  Effects of unexpected teacher resignations; and

          (5)  Any unforeseen or extenuating circumstances affecting the school district's ability to meet its accountability targets as documented by the school district.


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

          General Authority: SDCL 1-45-38.

          Law Implemented: SDCL 1-45-38, 13-13-73.5, 13-13-73.6.


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