HI there! The requirements re: Phys. Educ. will differ from state to state. Depending on how regulated your state is will depend on what needs documented etc. If you check out HSI's bookstore there is a book titled: "We Win: A Complete Non-Competitive Physical Educational Program for the Entire Family." I have also been able to locate a workbook called: "Health, Nutrition, and P.E." for specific grade levels at our local teacher supply store. We have a family membership at the local YMCA and they have gym classes for homeschoolers. Since I live in a very regulated state and we have to document everything, I tend to keep a copy of anything and everything that we do in each subject including: pamphlets from field trips, sporting event programs, team practice logs etc. Whenever our family takes a trip to the gym for a workout we take a log with us and have the person who swipes our member cards sign a log that we created. If your child is involved in sports you can do the same...have the coach or instructor initial a log.
Best of Luck!
~hsiamy