An official reporting the wrong number for a foul is not a bookkeeping error. It's an official's error. If I say "Blue 24," and the scorer records a personal foul on Blue 24, that is not a bookkeeping error.
However, I never seen a rule, case play, or interpretation on this situation. It would seem that it is not covered in the rules. If I'm the referee, I going to ask whoever called the foul who the foul was on. Whoever he says the foul is on is what we're going to put in the book.
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