[cmathews]

JR, the position that it is an officials error is just as justifiable as the stance that it is a bookkeeping error. No one disputes that bookkeeping errors can be resolved at any time. The dispute arises as to whether this is a bookkeeping dispute or an officials error. If you look up bookkeeper in the dictionary, it says "one who records the accounts or transactions of a business". It doesn't mention them being one who reports (ie the R or U in our scenario)...so I am going with this not being a "bookkeeping" error but an officials error.