You can use adjustment leave elements to adjust leave if you know the incorrect value to adjust provided those elements are incorporated in the entitlement calculation rules for the accrual plan. You also need to effective date those elements to the first of the year.
Create one element For Example: Accrued Leave Adjustment with input as days
Create element link and go to Accrual Plan > Net Calculation (button) and add the newly created element there.
Now attach that element to required employee and in "Entry Values" enter the adjustment value i.e. 5 or -5 (-ve)