Districts shall, according to procedures adopted by the governing board, clear the rolls of inactive enrollment. Inactive enrollment in a course is defined as follows:

As of each census day or date, any student who has:

A student shall be dropped if no longer participating in the course, except if there are extenuating circumstances. No longer participating includes, but is not limited to, excessive unexcused absences. Extenuating circumstances are verified cases of accidents, illnesses, or other circumstances beyond the control of the student, and other conditions defined by the governing board and published in regulations. The drop date shall be the end of business of the day immediately preceding the census day.