What exactly does the law require?  Two sections of the code are discussed below.  Read the words carefully.  DaySpring Policies and Procedures related to the code follow.

Strict construction:
"Principal teacher" is not defined by law.  A court could not well define this term using the standard of common usage, since public schools do not usually have anyone designated as "the" principal teacher.  Practically, schools that comply have some system in place, the details of which may vary, that results in data gathered to produce one report of the enrollment of the school, to include detailed reporting of every absence of each child for a half day or more during the school days.  One likely scenario is that "the" "principal teacher" of a church school would be interpreted in a court of law to mean someone who could produce a report of the entire enrollment of "the school", i.e. the Administrator of the school.   
"Attendance register" -- is defined as showing 1) the enrollment of the school and 2) every absence of each enrolled child from school for a half day or more during each school day of the year.

Consider:
Church schools are not required to follow the public school calendar, and there is no law defining this term for church schools.  What constitutes "school day", then, is a matter left to the discretion of the church school.

Summary:  Where is the requirement of law that parents keep or submit an attendance report/register?  This is a requirement that the school keep a register that shows 1) the enrollment of the school and 2) absences for a half day or more from a "school day" as defined by the school.  If you, the parent, feel that you are required to do so, then you should follow that requirement in any way you wish.  But DaySpring's requirements under law can be satisfied without "attendance reports" from parents, and in keeping with our philosophy that parents have both the right and the responsibility in the education of their children, DaySpring does not require an attendance report submitted to the school by parents.  Absences of half day or more can be reported on the Absentee Form.

Summary:
Explaining the reason/cause of any absence without permission of the teacher is required of parents (etc) of children in church schools.  DaySpring, therefore, has produced the Absentee Form for your use in reporting/explaining absences without permission.  

DAYSPRING POLICIES AND PROCEDURES IN REGARD TO ATTENDANCE: 

1.  The DaySpring School Year is 365 days.  The definition of education extends far beyond the limitations placed upon the word in government-run, taxpayer funded schools.   Our policies will not be defined by the lowest common demoninator.

EDUCA'TION 
n. [L. educatio.] The bringing up, as of a child, instruction; formation of manners. Education comprehends all that series of instruction and discipline which is intended to enlighten the understanding, correct the temper, and form the manners and habits of youth, and fit them for usefulness in their future stations. To give children a good education in manners, arts and science, is important; to give them a religious education is indispensable; and an immense responsibility rests on parents and guardians who neglect these duties. 
(Source:  1828 Webster's dictionary )

Latin educatio:  bringing up, training, education.

Relevant excerpts from Hyperdictionary entry:
education
activities that impart knowledge of skill; the result of good upbringing; the gradual process of acquiring knowledge; the knowledge acquired by learning and instruction.
Synonyms:  breeding, activity, training.
See Also:  acquisition, activity, assimilation, cognitive content, enlightenment, erudition, experience, foundation, grounding, instruction, learnedness, learning, lesson, mastering, preparation, self-cultivation, teaching, upbringing.

2.  Every day is a school day of 24 hours length.  On each school day, some combination of the activities of bringing up, moral or academic instruction, value grounding, and/or the process of enlightenment, learning, knowledge acquisition should occur.  Rest is a necessary component of all educational processes/activities.  Every absence of a half day or more on any of the 365 school days should be reported to DaySpring on the Absentee Form. 

3.  These policies are formed based on the DaySpring philosophy and definition of education.  Should you need a transcript for the purpose of transferring to another school, DaySpring will require that you provide days of attendance for each year of that transcript.  You should keep in mind this possibility and be able to provide the days of "academic activitiy" attendance as commonly expected and reported to schools which limit their definitions to the commonly-accepted "public school" definitions of education, school year, etc.  

DaySpring Academy
proudly announces
 the development of an outstandingly wonderful new document
to facilitate compliance with the law.  

Presenting .... (drum roll please) ...

 The Absentee Form 

Questions?

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