We've had parents insist that they've paid their school fees when they haven't. (School fees are mandatory here unless you get exemption, which you have to apply for and go through a whole process.) "I gave my child R2,000 to give to the teacher, so therefore I don't owe anything!" And the secretary has to explain that, no, there's no record of it.
Teachers are told to keep careful records of ALL money paid in - we have sheets to sign, boxes to put the money in, etc. And we must keep our records for a year afterwards. This is due to a parent who pulled this, saying he'd paid R3,000. And the teacher knew darn well that he hadn't, but she had thrown away all her transaction sheets, so there was no proof. The school had to take him at his word and credit him with R3,000 when we knew he hadn't paid. (He was one of those notorious parents who never paid a dime because "schooling should be free". Yeah, and I want world peace; deal with the fact that it's not gonna happen anytime soon!)