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From this year's NFHS Official's Manual (which is available online along with the rules and case books):
G. Technical/Intentional/Flagrant Fouls:
1. The official who calls the foul reports it and becomes the table side Trail for free throws, except as in 2.4.2.E.2. (2.4.2.G.1)
E. Switching:
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2. For shooting fouls, the calling official reports the foul to table, then remains table side at Trail. The calling official has the option of going to Lead (opposite table) to avoid a confrontational situation with coach/bench, i.e. after a technical foul or disqualifying foul. The practice should rarely be used and should be discussed thoroughly in the pregame conference. (2.4.2.E.2)
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"It is not enough to do your best; you must know what to do, and then do your best." - W. Edwards Deming
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