I think I know how our district is trying to get out of debt - by not paying the substitutes. Sure, they say they're going to pay them, but think about the process.
First, the sub must carry the timesheet with them at all times. This is not uncommon, but I do think it's silly. Instead of submitting time online at each site or something easy like that, a sub may have up to 15 different schools to bring the time sheet to, leave it with a secretary who then tries to track down the principal and get the timesheet back to the sub at the end of the day. Ample opportunities for it to get lost, no?
Next, the sub must return the timesheet to the district office in person on specific days of the month. They say you can mail it but that they don't recommend it - having had mine lost twice, I can see why they don't recommend it! I'm not sure why they get lost - seems fairly straightforward to have something addressed to Ms. X in Room X actually get to Ms. X in Room X but perhaps I am overestimating the district mail system. So, if you want to get paid, you have to go in on the 15th or last day of the month.
Now, there are 1000 active substitutes in the district. How do I know that? Because as I was in line (with most of them) to get to the one person collecting timesheets, I was counting the names on one of the pieces of paper on a display (We Appreciate Our Substitutes display, funny) and multiplying it by the number of papers up there. Of course, my name wasn't on there, so there may be more than 1000. And they had one person collecting timesheets and writing out receipts for the timesheets. After many important papers getting lost, they now have to write out receipts now, dated and stamped, that say how many pieces of paper you have turned in. Of course, it doesn't say what the paper is, just that you've turned it in, so you'd likely still have problems if they lost it.
But hey, work in our district, "If you can make it here, you'll make it anywhere!"