This went on 100% in the last district I worked for before retirement (last year).
Loss of enrollment means loss of teachers, administrators and funds top to bottom so no one ever said a thing.
And, of course, no audit, ever.
All a student has to do to be counted Present for the full day, for the school to be paid is go till NOON.
When my Grandson graduated HS the nasty biased Principal recognized students with 100% attendance for the year. He had not missed a day from K-12. No recognition. Only Place Kicker to be recognized on the Jeff Fisher sports show, Nashville, TN.