As has been said many councils have their own policy on how apologies or absences are treated. In my council, apologies are noted (not accepted or rejected) in the minutes but as they are not formally accepted in accordance with legislation, if apologies are noted for six consecutive months, the councillor will cease to be a councillor in accordance with legislation after failing to attend meetings for six months. For an apology to be "accepted" the reason for the absence needs to be agreed by council and some councillors are unwilling for this to be discussed, viewing it as an invasion of privacy; hence the policy adopted by my council. However, if an absence is approaching six months, the councillor is invited to request acceptance of absence to, in effect, re-set the six month absence clock. It's useful if, for example, illness of the councillor or a family member is the reason.