EVER. If you dot it wrong then so be it. You don't solve the problem by cheating for the other team, and that is really what a make up call is. As for officials "not trying to do it correctly" - I have definitely know officials who have intentionally favored a team. Not many, but it definitely happens. In the NBA it happens all the time, but at college and HS I think it's rare.

I was talking to an NBA official in Arizona one time and he showed me the game clips they get on their ipads. Sometimes the evaluator has clips ready for them by the end of the game. It was interesting to get his take on things, but the thing I learned most - Being an NBA reff and having a family would really suck. During the season they are home about one day in ten.