I mean, it probably went down like this:

Accountant: I discovered a discrepancy in the payout system, we paid people too much! Manager: Hey Engineer, somebody (not me) fucked up and now I need you to fix it, get me the list of everybody who owes us money. Engineer: Yes boss! … Engineer: Ok here’s the list. Manager: Ok now I’ll just have Marketing send out an email to everyone on this list. Engineer: Well some of these people owe us only $0.23, we don’t need to bother them, right? Marketing: Too bad already sent!