During the period from October 1, 2015 to October 30, 2015, a school district or BOCES may submit an initial application to the State Education Department (“SED”) for an APPR Hardship Waiver.  Unlike the APPR Plan submission requirements, the Hardship Waiver process is not codified in statute or regulation and SED's guidance on the issue of whether a board resolution is required.  Our recommendation to districts regarding the necessity of a board resolution is set forth in our memorandum dated October 2, 2015 which is accessible to clients through our client portal.