The effect of the rules will be to establish an appeals process, and a set of factors that will be used to determine if a school district be recommended for a waiver from their accountabilities in regards to teacher compensation as outlined in SDCL 13-13-73.6. The reason for adopting the proposed rules are so school districts may know what factors are considered an allowable exception to accountabilities. The proposed rules also ensure compliance of the School Finance Accountability Board with their duties as outlined in SDCL 1-45-38.