The problem happen because the value to be rounded was a calculated variable, and VFP has a bug since vfp3 I gess.
Example:

mrate = 86.173125
mhours = 24.0000
mpay = mhours * mrate
? mpay
? ROUND(mpay, 2)

One possible solution:

mrate = 86.173125
mhours = 24.0000
mpay = mhours * mrate
? mpay
? ROUND(val(transf(mpay, "99999.99999")), 2)

Thank's all for help
NPedro