I keep a penny on my desk at work. Every time a coworker comes across somebody's account that is off by a penny, I offer it. They think I'm being funny, but the point I'm trying to make is that it wastes more than pennies worth of our time to spend it worrying about a few cents.

I've seen people mail in checks worth less than the stamp it took to send them. It's a wild world out there.

The interesting thing is, accounts being off by a penny or two (excluding actions such as customers doing a mis-type in the bank transfer) can actually point to deeper issues such as improper rounding somewhere in the path.

Usually they wrote us a check for the wrong amount at some point and end up with a small balance remaining in their account. We don't want to just forgive and forget every time somebody owes us $0.16, but if it's been there months and it's going to take extra effort to get it from them, it's probably not worth it.

We do try to determine where the discrepancy started and watch for indicators of a bigger issue.

Or a compromised system https://en.wikipedia.org/wiki/The_Cuckoo%27s_Egg_(book)