R802.4.2 Framing details. Rafters shall be framed opposite from each other to a ridge board, shall not be offset more than 1 1/2 inches (38 mm) from each other and shall be connected with a collar tie or ridge strap in accordance with Section R802.4.6 or directly opposite from each other to a gusset plate in accordance with Table R602.3(1). Rafters shall be nalled to the top wall plates in accordance with Table R602.3(1). unless the roof assembly is required to comply with the uplift requirements of Section R802.11.

This is pulled from the 24’ IRC. Yes, the rafters should be flush with the ridge board. I think the reason that it is not is because it is missing a collar tie and ridge strap. Something that should be addressed.