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Default IF Formula problem

I have a formula that appears to be giving two different results for no
explainable reason. My table is listed first, followed by the same thing
with formulas shown.

Can anyone help?

041 5,597.76 041 5,719.76 -122.00 FEE - OK
029 4,010.93 029 4,133.93 -123.00 VARIANCE


41 5597.76 41 5719.76 =B1-D1 =IF(OR((E1-(ROUNDUP(E1,0)))0,(E1-(ROUNDUP(E1,0)))<0),"VARIANCE","FEE - OK")
29 4010.93 29 4133.93 =B2-D2 =IF(OR((E2-(ROUNDUP(E2,0)))0,(E2-(ROUNDUP(E2,0)))<0),"VARIANCE","FEE - OK")

 
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