The 1 Meg Ohm in parallel with R2 191 K Ohm should not produce any noticeable loading effect, it would be negligible. The only way the Vout of the divider can be less than anticipated is if Vsupply is below 12.24 Volts. We already established the values of R1 and R2 to be correct and they are 1% tolerance precision resistors. The circuit current is negligible as to any heating effects. The meter used and the A/D converter agree so apparently 2.4 volts is what it is. To get that low the A/D imput impedance would have to be less than 750K. Something in all of this is wrong.
Ron
Ron