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Originally Posted by just another ref
I fail to see how you can refer to the technical itself as a bookkeeping error.
The ref called it, the scorer wrote it down.
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While I am also looking for something more concrete here is the argument that I would currently make in favor of that. (I'm not even convinced that I buy this argument myself.)
Tracking how many time-outs a team has taken during a game is clearly a bookkeeping matter.
Rule 10-1-7 tells us that requesting an excess time-out is a team technical foul. The penalty for any article in section 1 is specified as 2FTs plus the ball for a div line throw-in.
When it was discovered that the time-out WAS excessive, the proper penalty was assessed. However, logically when it was later discovered that the time-out was in fact NOT an excess time-out the penalty must go away.
So the BOOKKEEPING requires for either there to be a penalty or to not be a penalty. So if the bookkeeping was in error then the penalty was also in error. Therefore, the penalty is part of the bookkeeping mistake.
For the counter to this argument see my post numbered 38 in this thread.