You have no idea.
They are marked "present" every single day so the school doesn't lose the ADA $$ and to keep up staffing (which is calculated as to how many students are enrolled, student numbers drop, pink slips appear).
I say this as a 33 year veteran of the public schools - but there are FReepers here who have told me I "don't know what I'm talking about."
I believe what you are saying.
When big bucks are involved, all organizations start acting like a back-street alley whore on a Friday night.
Ghost students, you betcha. But my school district went one better. Any grade lower than 50% was automatically changed to 50%.
So let’s suppose I gave four tests during a quarter. A student was absent for two of them, and didn’t bother to make them up (not unusual). And let’s say that student scored 72% on the other two.
I enter: 0+0+72+72. The average is 36%. The student should fail.
The computer reports: 50+50+72+72. The average is 61%. The student passes. And the superintendent gets to brag about the district’s low failure rate.