Following is taken from
http://www.techonthenet.com/excel/formulas/round.php
In Excel's VBA environment, the Round function returns a number rounded to a
specified number of decimal places. However, the Round function behaves a
little peculiar, so before using this function, please read the following:
The Round function utilizes round-to-even logic. If the expression that you
are rounding ends with a 5, the Round function will round the expression so
that the last digit is an even number. For example:
Round(12.55, 1) would return 12.6 (rounds up)
Round(12.65, 1) would return 12.6 (rounds down)
Round(12.75, 1) would return 12.8 (rounds up)
In these cases, the last digit after rounding is always an even number. So,
be sure to only use the Round function if this is your desired result.
Acknowledgements: A special thanks to Mary S.