Generally speaking, the “遡及” refers to some action to be taken with respect to past occurrences. But in this case, I think that the former means “retrospective adjustment” and the latter means “retroactive liability”. Some English-English dictionaries define the term “retroaction” as follows:
　　(n.) Action returned, or action backward.
　　(n.) Operation on something past or preceding.
(n.) Action that is opposed or contrary to the preceding action.
Accordingly, the whole sentence could be translated into as follows:
retrospective adjustment (which is to be made if any retroactive liability arises owing to data entry errors or other errors of rent and management expenses)
What do you say to my idea?