120A.28 School boards; duties.
It is the duty of each board through its clerk or other authorized agent or employee, to report the names of children required to attend school, with excuses, if any, granted in the district, to the superintendent or principals of the district, within the first week of school. Subsequent excuses granted must be reported in the same manner. The clerk or principal must provide the teachers in the several schools supervised with the necessary information for the respective grades of school, relating to the list of pupils with excuses granted. Within five days after receiving the report, the clerk or principals must report the names of children not excused who are not attending school, with the names and addresses of their parents, to the superintendent.
Official Publication of the State of Minnesota
Revisor of Statutes