Example 2) Pax holds ticket for Aberdeen but now wishes to travel to Dyce. As there is no difference in fare we cannot issue a ticket because the zero fare would be flagged up upon download and we do not have any documentary proof to support the zero fare. We do not retain the original ticket as the pax requires this to support the excess ticket. As far as the auditors are concerned we have just issued a free ticket to one of our mates. Therefore in theory issue a single from Aberdeen to Dyce or in practice do a Nelson.
Surely the excess ticket isn't valid on its own? Surely someone with an excess but no original ticket is rather suspicious.
It sounds like the auditors don't know/care how excesses work (along with so many other people)