This is known as the binary round off error and is present in most numeral apps other than apps like Mathematica
See any link below
To solve USE =IF((round(38-G12-D12-J12-M12, 12),"Error: Recalculate","OK: 38 Hours Total")
best wishes
IEEE 754
Chip's clear explanation
http://www.cpearson.com/excel/rounding.htm
Quoting Chip Pearson...
"It is important to note that these errors and limitations on fractional numbers are not really errors at all. Nor are they "bugs" in the programs. These are well-known and well-documented limitations of the floating point arithmetic systems in almost every software package and hardware device."
Floating-point arithmetic may give inaccurate results in Excel http://support.microsoft.com/kb/78113/en-us
(Complete) Tutorial to Understand IEEE Floating-Point Errors http://support.microsoft.com/kb/42980
Understanding Floating Point Precision, aka “Why does Excel Give Me Seemingly Wrong Answers?”
What Every Computer Scientist Should Know About Floating Point
http://docs.sun.com/source/806-3568/ncg\_goldberg.html
Visual Basic and Arithmetic Precision
Good reading from T Valko
Others:
http://support.microsoft.com/kb/214118
http://docs.sun.com/source/806-3568/ncg\_goldberg.html