States and districts allocate hundreds of billions of dollars annually to fund K-12 schools, and this allocation is largely driven by one calculation: how states count student enrollment. They do this in one of five ways: (1) A single count on a single day; (2) Two counts twice per year; (3) Multiple counts over a period of time; (4) An attendance…

This paper examines attendance accounting policies and practices for students enrolled in public schools in Texas and in alternative schools of choice (ASC) in particular. Technology advancement allows students to complete their coursework virtually anywhere they have internet access; however, conventional state attendance policies still require…