I tutor two boys. They're failing every single class. Where do I even begin?

Hi Folks,

I'm tutoring my boyfriends coworkers twin highschool boys. They're in 9th grade and I see them every week, 4 days a week, for 1 hour. I just started this past December, but I've only seen them 4 times (sickness, holidays, etc.). I thought things would be good when I met them, they're fun and good kids. But the problem is they're failing every. single. class. I'm talking they have 4% in english. Both kids take the same classes together and I can tell through report card comments the teachers are at their wits end (rightfully so) and don't have much to say anymore. Their mother is from another country and her English isn't the greatest but she knows her children aren't doing well and is also at a loss of what to do. She hired me to help but I genuinely don't know what to do. I'm supposed to see them in an hour, and today I don't know what to say or teach them because I also found out they're skipping almost every class or are tardy to the ones they do attend. What do I do? This is above my pay grade. Do I stop seeing them entirely?

Please help me figure out what to say to their mother or where to begin. Thank you.

EDIT:

I should've mentioned, this is a single parent home. Mom is the coworker to my boyfriend, and the mother is alone in the house. I have access to all their assignment, attendance, and missing work. So maybe convincing mom they need to attend school at the bare minimum? The kids speak perfect english.

EDIT 2:

Thank you all SO much for the help, seriously. I was very concerned today, but I just got off the phone with Mom, and we came up with a plan for many of the troublesome areas with goals in mind and a contingency at the end of the summer should they show no improvement. Please keep commenting any additional tips and ideas you have. I am currently working on my master's in education, and hearing all of this is eye-opening yet helpful!