It has the feel of audiophoolery--strange board layout, using standard components improperly, unnecessary dependence on specific or matched components such as a particular brand or even individual unit of a common part--in this case the LM7824.
You still have some issues.
First, if you measure 61V to ground, that means that your LM7824 is seeing 43V input, but it is only rated to 40V. That is poor design, although you might get away with it for a while.
Secondly, the reason you have 42V input makes sense at first glance because you have a 24V regulator floated up 18V, so 24+18=42. I guess the answer is always 42.
However, the two resistors are supposed to tweak that--but resistors will only work for one particular LM7824, not all of them. The reason such so-called standard parts will vary like this is that they have their own internal resistor set to set the voltage and while the ratios have to be the same between models, the exact values used do not. The way to do this correctly, if this circuit can ever be called 'correct', is to replace R11 with a 5.6 to 6.3V zener diode.
If the current requirements of the circuit are low--you didn't mention the value for F4, but 'phantom power' seems to imply low power--then you could also put a 5.6V zener between the positive side of C11 and the regulator as well as a current-limiting resistor to protect against output shorts.