Re taking attendance on low classes
On the flip side, the thing of not filling out attendance on a class that wound up too low to make honorarium (or a non-honorarium class or event) might be simply "why bother?"
Bill had mentioned lack of incentive above. I suspect it's closer to ignorance that anyone would care. It's not like it's a big hassle to do. Three minutes (maybe) and click a button. Done.
Really, knowing that it matters for analysis numbers, that's enough incentive for me. I've been guilty of blowing off attendance on events (non-honorarium to start with) since I thought no one cared. I am pretty sure I have skipped attendance before on a class that wound up low after no-shows flaking. Still taught of course, but didn't make a special effort to take attendance. Honorarium classes that make, I'm pretty careful about attendance
Now that it seems useful (useful breakdown above @AlexRhodes, thx) I'll be more consistent on ALL the classes, not just the ones that'll involve finance.
It might just simply be a matter of getting the word out to instructors to please take attendance whether honorarium is involved or not.