I’m pretty sure it also has something to do with $$. If to many students fail the state tests the get less money from the government, also why they are so strict on absences.
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Im pretty sure testing and graduation rates all factor into the school's grade. If the school has a bad grade then the county is up their ass until it improves, I don't believe there's a financial incentive but you don't want the district all over you.
They care about attendance because the head count determines funding.