Determine if a decimal number can be converted to an INT without any loss of precision.
Check if either of the rightmost two digits are non-zero
substring(convert(varchar(10), a.DebitAmount), len(convert(varchar(10), a.DebitAmount)) -1, 1) <> '0'
OR
substring(convert(varchar(10), a.DebitAmount), len(convert(varchar(10), a.DebitAmount)), 1) <> '0'
OR
substring(convert(varchar(10), a.DebitAmount), len(convert(varchar(10), a.DebitAmount)), 1) <> '0'