The arrangements child-care centres put in place around the payment of bills and whether they continue to offer their service to parents who owe significant debts, is a business decision for the centre," she said.
That says it all really. People are rorting the system because of leniant child care centres. If the centres refused services when fees aren't paid, then the attendance records wouldn't include that much that is unpaid.

We only use registered care (preschool) so not sure if it's different, but I claim using payment receipts. Maybe the automated system for approved care is different? But it does come down to the centre itself cracking down on people paying their fees.