ARSD 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.