Does the employee's failure to demand her financial dues from the employer—which exceed the amount she erred in or borrowed and was unable to return—count as expiation for her previous mistake and breach of trust, given her constant intention to return the money?

The accountant and the treasurer are entrusted with the funds under their control. They are not liable for any loss from the fund that occurs without transgression or negligence on their part. If the accountant takes something from what is under his control for himself without the permission of his employer, this is considered a betrayal and a sin that necessitates liability, unless his entitlements from the employer are greater than the amount he took, and he waives his right in exchange for it. It is not necessary to inform the employer of what happened; rather, it is sufficient to deliver the right to him by offsetting it against his entitlements.