What to do if a split doesn't fit? Or a bunch of invoice lines must be rounded while the sum must match a total?
It takes a little, but  when done  it is extremely easy to implement.
When there is no exact match
The cake split
The cheese cake is precut in 12 slices, and you have played with your friends to win the largest share.
The method is, of course, to sum all points achieved and then calculate the share for each player. However, that results in decimal values, meaning that the slices should be subsliced and we don't want that. Thus, the shares are rounded to full slices.
The second column shows the points achieved. This is the left graph above.
Then follows the players' shares of the cake and how many slices that equals.
The slices are rounded to obtain the requested count of full slices, but these add up to 13. Thus, one slice has to go, but which? There are some options:
 Reduce the largest count of slices by one
 Delete the slice that has the smallest share
 Delete a random slice
The answer is to reduce where the impact will be smallest. We have two players with three slices, but player 5's count has already been rounded down. Reducing player 1's count of slices will still leave him or here two slices.
Two players have been rounded up to one slice. Reducing either of these to zero will have a very large impact, 100%, on the share.
Thus player 1 is the candidate to give up a slice.
The last column lists the final count of slices, adding up to the twelve available. This is the right graph above.
Name

points

share

slices

requested

rounded

Player 1

33

0.2171

2.605

3

2

Player 2

9

0.0592

0.711

1

1

Player 3

13

0.0855

1.026

1

1

Player 4

22

0.1447

1.737

2

2

Player 5

41

0.2697

3.237

3

3

Player 6

11

0.0724

0.868

1

1

Player 7

23

0.1513

1.816

2

2

Total

12.000

13

12

In this small example, the result is easy to figure out. But for a larger count of players  or other items like invoice lines or measurements  it will be difficult to figure out the optimum result. You will need a function to carry it out.
Mix of small and large values
Let's take another example where the outcome may not be that obvious. Here, four small values are added with one much larger. The sum of the rounded values (1443) differs with 2 from the rounded total (1441).
But which values should be corrected?
You may argue, that the largest value(s) should be corrected, as the imposed error will be the smallest relative to the value. But it would be regarded as strange, that (here) the only value that is hardly rounded would be the one to adjust while the other values, that are rounded up or down quite a lot, should remain.
However, you could just as well argue, that those values with the largest difference in the rounded value should be adjusted. In the table, that is seen in column Difference. That would call for an adjustment of the values 3 and 2, but leaves the question, it not the value of 4 more likely should have been adjusted.
There is no single right or wrong method to follow, but a good compromise that will work well in most cases is to weigh the difference meaning multiplying the value and the difference.
Those values are listed in the next column. Here you'll see, that the large value due to its very small difference results in with a low figure and that the smallest values, 0.6 rounded to 1, also results in a low figure due to the very low input value. The two at the top (highlighted) will then be those to adjust:
ITEM

INPUT

ROUNDED

DIFFERENCE

WEIGHTED DIFFERENCE

RESULT

1

1432.99999

1433

0.00001

0.0143

1433

2

2.52

3

0.48

1.2096

2

3

1.51

2

0.49

0.7399

2

4

3.55

4

0.45

1.5975

3

5

0.6

1

0.4

0.2400

1

Total

1441.17999

1443



1441

The final values are listed in column Result, and the total is seen to match the rounded total of the input values.
If no solution exists
In some situations, there may be several identical input values, and the rounded total doesn't match the sum of the rounded values. So which value to adjust, if adjusting all would generate another mismatch?
You could decide for picking an arbitrary item to adjust. But that is no good solution because several calls of the function with identical input values then might generate different result sets. Thus, a simple rule has been set up:
If one of several identical values must be adjusted, pick the first.
An example is shown here:
ITEM

INPUT

ROUNDED

DIFFERENCE

WEIGHTED DIFFERENCE

RESULT

1

1.6667

1.67

0.0033

0.00550011

1.67

2

34.6667

34.67

0.0033

0.11440011

34.66

3

5.3333

5.33

0.0033

0.01759989

5.33

4

34.6667

34.67

0.0033

0.11440011

34.67

5

5.3333

5.33

0.0033

0.01759989

5.33

6

5.3333

5.33

0.0033

0.01759989

5.33

7

1.6667

1.67

0.0033

0.00550011

1.67

8

34.6667

34.67

0.0033

0.11440011

34.67

Total

123.3334

123.34



123.33

Note, that item 2 has been adjusted down by 0.01 for the sum to match the rounded 123.3334.
Make the items match
A function to do this for us could take as input an array of the items or values to round and return an array with the rounded values.
This basic method would:
 Read the values from the array and sum these
 Round the sum to obtain the total
 Scale and round the values
 Sum the rounded values
 Adjust the rounded values until the sum of these matches the total
 Return an array with the rounded and corrected values
In addition to basic rounding, the function provided here will:
 Accept positive, negative, zero, and mixed values
 Reverse the values if the sign of the sum doesn't match the sign of the requested total
 Scale the values to make the sum of these match the requested total ("cake splitting")
 Handle very small and very large values
That's quite a few steps and conditions to take care of, thus the function can appear a little longwinded, even though the code is extensively commented inline. So let's briefly walk through the steps.
Read the values from the array and sum these
The first thing to check is if an array is passed. If so, this is looped and the values are summed as Decimal, If values are very large, the function falls back to use Double.
' Raise error if an array is not passed.
Item = UBound(Values)
' Ignore errors while summing the values.
On Error Resume Next
If Err.Number = 0 Then
' Try to sum the passed values as a Decimal.
Sum = CDec(0)
For Item = LBound(Values) To UBound(Values)
If IsNumeric(Values(Item)) Then
Sum = Sum + CDec(Values(Item))
If Err.Number <> 0 Then
' Values exceed range of Decimal.
' Exit loop and try using Double.
Exit For
End If
End If
Next
End If
If Err.Number <> 0 Then
' Try to sum the passed values as a Double.
Err.Clear
Sum = CDbl(0)
For Item = LBound(Values) To UBound(Values)
If IsNumeric(Values(Item)) Then
Sum = Sum + CDbl(Values(Item))
If Err.Number <> 0 Then
' Values exceed range of Double.
' Exit loop and raise error.
Exit For
End If
End If
Next
End If
' Collect the error number as "On Error Goto 0" will clear it.
ErrorNumber = Err.Number
On Error GoTo 0
If ErrorNumber <> 0 Then
' Extreme values. Give up.
Error.Raise ErrorNumber
End If
Now we have the rounded values and the sum.
Round the sum to obtain the total
Next step it to round the requested total so we know what to aim for. Note, that if either the sum of the values or the total is zero, no scaling is possible as it would imply a division by zero. Also, the sign is recorded for later use.
You will notice, that function RoundMid is used here. This is a precision rounding function you can study here:
Rounding values up, down, by 4/5, or to significant figures
' Correct a missing or invalid parameter value for Total.
If Not IsNumeric(Total) Then
Total = 0
End If
If Total = 0 Then
RoundedTotal = 0
Else
' Round Total to an appropriate data type.
' Set data type of RoundedTotal to match Sum.
Select Case VarType(Sum)
Case vbSingle, vbDouble
Value = CDbl(Total)
Case Else
Value = CDec(Total)
End Select
RoundedTotal = RoundMid(Value, NumDigitsAfterDecimal)
End If
' Calculate scaling factor and sign.
If Sum = 0 Or RoundedTotal = 0 Then
' Cannot scale a value of zero.
Sign = 1
Ratio = 1
Else
Sign = Sgn(Sum) * Sgn(RoundedTotal)
' Ignore error and convert to Double if total exceeds the range of Decimal.
On Error Resume Next
Ratio = Abs(RoundedTotal / Sum)
If Err.Number <> 0 Then
RoundedTotal = CDbl(RoundedTotal)
Ratio = Abs(RoundedTotal / Sum)
End If
On Error GoTo 0
End If
Now we have the basic bits and pieces and can start creating the output.
Scale and round the values and sum the rounded values
For the output, we create two arrays  one to hold the values and one to hold the sorting of these.
The first we fill here, later we fill the array for sorting.
' Create array to hold the rounded values.
RoundedValues = Values
' Scale and round the values and sum the rounded values.
' Variables will get the data type of RoundedValues.
' Ignore error and convert to Double if total exceeds the range of Decimal.
On Error Resume Next
For Item = LBound(Values) To UBound(Values)
RoundedValues(Item) = RoundMid(Values(Item) * Ratio, NumDigitsAfterDecimal)
If RoundedValues(Item) > 0 Then
PlusSum = PlusSum + Values(Item)
RoundedPlusSum = RoundedPlusSum + RoundedValues(Item)
If Err.Number <> 0 Then
RoundedPlusSum = CDbl(RoundedPlusSum) + CDbl(RoundedValues(Item))
End If
Else
MinusSum = MinusSum + Values(Item)
RoundedMinusSum = RoundedMinusSum + RoundedValues(Item)
If Err.Number <> 0 Then
RoundedMinusSum = CDbl(RoundedMinusSum) + CDbl(RoundedValues(Item))
End If
End If
Next
RoundedSum = RoundedPlusSum + RoundedMinusSum
If Err.Number <> 0 Then
RoundedPlusSum = CDbl(RoundedPlusSum)
RoundedMinusSum = CDbl(RoundedMinusSum)
RoundedSum = RoundedPlusSum + RoundedMinusSum
End If
On Error GoTo 0
If RoundedTotal = 0 Then
' No total is requested.
' Use as total the rounded sum of the passed unrounded values.
RoundedTotal = RoundMid(Sum, NumDigitsAfterDecimal)
End If
Note, that positive and negative values are summed separately to be able to take care of special cases as seen next.
Adjust the rounded values until the sum of these matches the total
This is the crucial part where we use the array to hold the sort order of the values.
First a third array, SortingValues, is created and filled with the calculated values to sort on. Note, that the values are made absolute.
These two arrays are then sorted by an external function, QuickSortIndex, which is a traditional quick sort function modified to leave the source array untouched and leave the sorting order in the array for the sort order.
The sorting is used to order the values after the relative error the rounding of these will cause. This may seem cryptic, but those values are used later to determine the order in which values should be corrected up or down to make the sum of the rounded values match the requested total.
In case of a mismatch, the difference is calculated and distributed among the values following the sort order found.
Note, that if a value is corrected and an identical value reversely signed exists, this is corrected as well. This way, if two values were intended to outweigh each other, they will still do so after a correction.
Just about every step is documented by the inline comments.
' Check if a correction of the rounded values is needed.
If (RoundedPlusSum + RoundedMinusSum = 0) And (RoundedTotal = 0) Then
' All items are rounded to zero. Nothing to do.
' Return zero.
ElseIf RoundedSum = RoundedTotal Then
' Match. Nothing more to do.
ElseIf RoundedSum = Sign * RoundedTotal Then
' Match, except that values shall be reversely signed.
' Will be done later before exit.
Else
' Correction is needed.
' Redim array to hold the sorting of the rounded values.
ReDim SortedItems(LBound(Values) To UBound(Values))
' Fill array with default sorting.
For Item = LBound(SortedItems) To UBound(SortedItems)
SortedItems(Item) = Item
Next
' Create array to hold the values to sort.
SortingValues = RoundedValues
' Fill the array after the relative rounding error and  for items with equal rounding error  the
' size of the value of items.
For Item = LBound(SortedItems) To UBound(SortedItems)
If Values(SortedItems(Item)) = 0 Then
' Zero value.
SortValue = 0
ElseIf RoundedPlusSum + RoundedMinusSum = 0 Then
' Values have been rounded to zero.
' Use original values.
SortValue = Values(SortedItems(Item))
ElseIf VarType(Values(SortedItems(Item))) = vbDouble Then
' Calculate relative rounding error.
' Value is exceeding Decimal. Use Double.
SortValue = (Values(SortedItems(Item)) * Ratio  CDbl(RoundedValues(SortedItems(Item)))) * (Values(SortedItems(Item)) / Sum)
Else
' Calculate relative rounding error using Decimal.
SortValue = (Values(SortedItems(Item)) * Ratio  RoundedValues(SortedItems(Item))) * (Values(SortedItems(Item)) / Sum)
End If
' Sort on the absolute value.
SortingValues(Item) = Abs(SortValue)
Next
' Sort the array after the relative rounding error and  for items with equal rounding error  the
' size of the value of items.
QuickSortIndex SortedItems, SortingValues
' Distribute a difference between the rounded sum and the requested total.
If RoundedPlusSum + RoundedMinusSum = 0 Then
' All rounded values are zero.
' Set Difference to the rounded total.
Difference = RoundedTotal
Else
Difference = Sgn(RoundedSum) * (Abs(RoundedTotal)  Abs(RoundedSum))
End If
' If Difference is positive, some values must be rounded up.
' If Difference is negative, some values must be rounded down.
' Calculate Delta, the value to increment/decrement by.
Delta = Sgn(Difference) * 10 ^ NumDigitsAfterDecimal
' Loop the rounded values and increment/decrement by Delta until Difference is zero.
For Item = UBound(SortedItems) To LBound(SortedItems) Step 1
' If values should be incremented, ignore values rounded up.
' If values should be decremented, ignore values rounded down.
If Sgn(Difference) = Sgn(Values(SortedItems(Item)) * Ratio  RoundedValues(SortedItems(Item))) Then
' Adjust this item.
RoundedValues(SortedItems(Item)) = RoundedValues(SortedItems(Item)) + Delta
If Item > LBound(SortedItems) Then
' Check if the next item holds the exact reverse value.
If Values(SortedItems(Item)) = Values(SortedItems(Item  1)) Then
' Adjust the next item as well to avoid uneven incrementing.
Item = Item  1
RoundedValues(SortedItems(Item)) = RoundedValues(SortedItems(Item))  Delta
Difference = Difference + Delta
End If
End If
Difference = Difference  Delta
End If
If Difference = 0 Then
Exit For
End If
Next
End If
That nearly completes the task.
Return an array with the rounded and corrected values
This final step is where the recorded value of Sign is checked and applied. If needed, the resulting array is simply looped, and the values are reversed.
If Sign = 1 Then
' The values shall be reversely signed.
For Item = LBound(RoundedValues) To UBound(RoundedValues)
RoundedValues(Item) = RoundedValues(Item)
Next
End If
' Return the rounded total.
Total = RoundedTotal
' Return the array holding the rounded values.
RoundSum = RoundedValues
Finally, the processed array with the resulting values is returned.
Also, the rounded total  declared ByRef  is returned by reference.
Calling the function
The function takes three arguments and returns an array:
Public Function RoundSum( _
ByVal Values As Variant, _
Optional ByRef Total As Variant, _
Optional ByVal NumDigitsAfterDecimal As Long) _
As Variant
Of these, Values is the input array, Total is the total value to return, and NumDigitsAfterDecimal determines how the values are rounded. If positive, rounding will be with decimals, if zero rounding will be to integer values, and  if negative  rounding will be to 10, 100, 1000, etc.
If Total is not specified or is zero, the values will be rounded to have a sum that equals the rounded sum of the unrounded values.
The usage is quite simple:
' Create an array for the example input values.
Values = Array(1.66, 1.66, 1.67, 1.7, 1.66)
' Specify the requested total (optional).
RequestedTotal = 11.12
' Specify the rounding, here with one decimal.
NumDigitsAfterDecimal = 1
' This will entail an expected (rounded) total of 11.1.
' Call the function with the parameters and return an array.
Result = RoundSum(Values, Total, NumDigitsAfterDecimal)
' Now, array Result will hold the rounded values, and Total the rounded total.
' If listed, the rounded values and total will be:
'
' Item Result
' 0 3.7
' 1 3.7
' 2 3.8
' 3 3.8
' 4 3.7
' Total 11.1
Note that the signs are reversed, as we specified a negative total while the sum of the values was positive.
Further reading
As mentioned above, another article about demanding rounding is online. This covers basic rounding:
Rounding values up, down, by 4/5, or to significant figures
An extended discussion can be found on Wikipedia:
Rounding of summands preserving the total
Download
The current version can always be found at GitHub VBA.Round
The version for this article is here: Rounding 1.2.3.zip This includes a Microsoft Access 2016 project.