The answer appears to be "yes", given that they show up on the YM list in the quarterly report. So this presents a bit of a quandary for ward clerks when it comes time for the quarterly report. To get the complete attendance for "Young men attending priesthood meetings", you have to talk to the YM presidency and the EQ presidency *and* make sure the EQ doesn't include the YM in their attendance numbers. Granted, if that happens, it's only a difference of a few people, but that could affect the budget. The youth are a large percentage of our budget allocation and that allocation is based on attendance.
This doesn't seem to be an issue for young women. HB2 9.1.4 says "A young woman normally advances into Relief Society on her 18th birthday or in the coming year. By age 19, each young woman should be fully participating in Relief Society." We have two 18 year old young women that do *not* show up on the "Young women attending Sunday Young Women meetings" list for the quarterly report. They're on the "Women attending Relief Society, Young Women, or Primary meetings" list.
I guess the difference is if you notice the wording in the quarterly report question between YM and YW.
- Young men attending priesthood meetings
- Young women attending Sunday Young Women meetings
Anyway, this was a bit of a ramble. I just found it interesting that a young man is sometimes not a young man.