In our association in Portland, Oregon, there are specific rules about who does what if someone shows up late. I stayed over once to do a JV since the official didn't show. He came in right at the end of the first quarter. He didn't have a cell phone and was caught in traffic. He told me the rule was I could stay and do the whole game if I wanted, or I could let him take over. At the Varsity level, the switch part way through would have to be approved by the coaches. If I stay, I get the money, and he's outta luck -- except that with a good excuse he won't get fined. Our commissioner has very harsh fines set up for no-shows. At least this is how the rules have been explained to me.
On the subject of 3-"whistle" in Oregon all high school ball is 2-whistle right up to the State Championships. Period. It is nice for a beginner to only have one system to have to learn for a while, but I know in those big games, calls get missed and it's a big job for the two guys or gals who do it. The pay is better, though.
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