South Dakota Administrative Rules
Title 24 - EDUCATION
Article 24:44 - School Finance Accountability
Chapter 24:44:01 - School Finance Accountability Board
Section 24:44:01:01 - Definitions

(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 but not limited to 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 the 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 instructional aides, administrative staff, long term substitutes, counselors, librarians, speech therapists, technology coordinators, directors, professional development center teachers, 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.