Daily Casefile · Audit

The Concession Book of Saltwick Pier

≈ 9 min

Saltwick Pleasure Pier operates four concession booths under a licence from Saltwick Harbour and Amenities Board, which sets tariff rates for every item sold on the pier in its published Pier Traders' Price Schedule. Each fortnight, the Concessions Manager files a stock-and-takings ledger recording units sold and revenue collected, from which the Board deducts its 20% pier levy. Ronald Crabb has filed his ledger for the fortnight ending 31 July 1963. The Board's Audit Clerk has received a complaint from a rival stallholder that one line in the ledger reports takings at a rate inconsistent with the approved schedule — but all six lines carry plausible-looking figures. Your task is to identify which line contains a rate that contradicts the governing tariff, and which reference record exposes it.