Is it permissible to cover the treasury deficit with the surplus funds accumulated therein?

The treasurer is entrusted with what is under his hand, so it is not permissible for him to take the excess money without the permission of the responsible authority, even if it is to compensate for a previous deficit. If the deficit in the treasury was not due to transgression or negligence on the part of the employee, he is not obligated to compensate for it. However, if it was due to his negligence, then he must guarantee it from his own money.