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Fee leakage calculator

Size the gap between the collection rate a school reports and the one it can substantiate, by pricing the four places arrears hide: hand-entered concessions, mid-year admissions never folded back, part payments recorded as settled, and reimbursements counted on filing.

An estimate to size the problem, not an audit. Every input should be recoverable from your own ledger — where it is not, that is itself the finding.

Written by Checked by SarathLast reviewed

Almost every school reports a collection rate higher than the one it can prove. Not through dishonesty: the reported figure is computed against a demand that was never fully assembled, and each of the four gaps below understates arrears in the same direction.

Prices
Concessions, mid-year, part payments
Output
Corrected rate and the overstatement
Typical gap
3–9 percentage points
Direction
Always overstates. Never the reverse.
01

The four gaps, and why they all point one way

  • Hand-entered concessions. A sibling discount recorded as a reduced total rather than a rule against the full head. Demand falls, so the rate rises, and the waiver becomes invisible.
  • Mid-year admissions. Billed pro rata in a side calculation and never folded back into the term total.
  • Part payments. ₹8,000 against an ₹11,000 instalment sits as paid in a single-column sheet and as ₹3,000 overdue in reality.
  • Reimbursement on filing. RTE and state claims counted as collected the day they are filed rather than the day they land, which can be two quarters apart.

None of these is a mistake anyone made deliberately, and every one of them raises the reported rate. That is why the corrected figure is essentially always worse, and why a school seeing its first honest number should expect a drop.

02

A lower number is the useful one

The corrected rate is not a worse result; it is the first one that can be acted on. A school reporting 88% against an unassembled demand cannot tell you which families are behind. A school reporting 81% against a computed demand can produce the list, and the list is what recovers money.

FAQ

Questions people ask

Phrased the way they arrive, answered so each one stands on its own.

Is a gap of five points normal?

It is common. Schools moving off spreadsheets typically find three to nine points, almost entirely from concessions and part payments rather than from families refusing to pay.

Does this mean our accounts are wrong?

Not necessarily. The books usually record what was received correctly; what is understated is what was owed. The leak is in the demand, not the receipts.

What fixes it?

Computing dues from fee heads, instalment schedules and concession rules rather than maintaining a total by hand. Once demand is computed, the rate is whatever it is — and it is checkable.

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Provenance

Who checked this, and against what

Accountability

Checked by the Implementations desk on 6 September 2026. Corrections go in the page, dated, rather than quietly.

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