Mass. Gen. Laws ch. 72 § 8
The school committee shall cause the registers of daily attendance to be faithfully kept under the direction of the superintendent who shall make due return thereof to the school committee or to such person as it may designate. All registers shall be kept at the schools, and at all times during school hours shall be open to the inspection of the committee, the superintendent, supervisors of attendance, and the commissioner and agents of the department. In computing the average daily membership a pupil's name shall be omitted only when it is known that he has withdrawn from the school without intention of returning. A pupil who is not present during at least half of a session shall be marked and counted as absent for that session.
The use of automation equipment in keeping such registers may be used, with the approval of the department of education.
Mass. Gen. Laws ch. 72, § 8