Released expenditure stuck as exception

We have a released expenditure - preapproved batch - a penny negative amount - this was entered as an adjustment but the

checkbox “All negative transactions entered as unmatched” was not checked.

When the GMS - distribute usage and misc cost program is run - this amount shows up as an exception -

 we are not able to rework  this amount as it has been released nor are we able to delete this batch.

How can this be corrected ?.. Can this be corrected at the user level or do we need to change the item status to working at the table level ?.