What is the ruling on unintentional deficits and surpluses in the treasurer's custody, and on overlooking fractional currency amounts; and what advice is offered in this regard?

If the deficit in the fund's money occurred without any negligence or transgression on your part, then you are not liable. However, if it was due to them, then you are liable unless the owners of the money pardon you. As for the increase, it has conditions explained previously. Your excusing certain small amounts for customers is not permissible without the permission of the employers; otherwise, you are liable for these amounts.