hi mk,
our district actually has a "school" for nothing but independent study== just not a traditional school setting, meaning the administration is located in a downtown office and there are various satellite schools around the city, parents can choose whichever school location they want to go to, typically one they live nearer to,
and then OH YES the school gets the attendance credit/funding for the child,
but
the parent keeps track of attendance, and all the work the child is doing on a daily basis is put on the sheet- and together parent/child meets with a district teacher at a district location 1/wk for 1hr minimum, turning in the attendance record along with all the work that was reported on it as having been done. parent discusses schooling etc w/ teacher, the teacher administers any tests that are needed, and also just chats with the child about what they are going over etc, at whatever level the child is at.
anyhow, parents are allowed to put down "absent" if child is ill one day and doesn't do school. typically DS could do a whole weeks worth of public school curric in just 1day. I learned quickly to spread it out through the week on the attendance record. DS was then free for supplemental or to continue onward thru the grade level. or we took a "field trip" ie museum etc, we did a LOT of field trips
I did always put them down!!