Sub ShowComponents()
Dim varComponents
Dim lngIndex As Long
  'This procedure converts a very precise GPS Latitude Decimal position to it Deg, Min, Sec eequivalent
  varComponents = fcnConvertDecimalCoordToDMS2(35.1738086504322, "N")
  For lngIndex = 0 To UBound(varComponents)
    Debug.Print varComponents(lngIndex)
    'As you see, the seconds is returned with 13 decimal places.
  Next lngIndex
lbl_Exit:
  Exit Sub
End Sub
Function fcnConvertDecimalCoordToDMS2(ByVal sngDecimalIn As Single, strCR As String)
Dim lngDeg As Long, lngMin As Double, sngSec As Double
Dim varVals(3)
  lngDeg = Int(sngDecimalIn)
  lngMin = Int((sngDecimalIn - lngDeg) * 60)
  sngSec = ((sngDecimalIn - lngDeg) * 60 - lngMin) * 60
  varVals(0) = lngDeg
  varVals(1) = lngMin
  varVals(2) = sngSec
  varVals(3) = strCR
  fcnConvertDecimalCoordToDMS2 = varVals
lbl_Exit:
  Exit Function
End Function
Sub ShowIssue()
  Debug.Print fcnConvertDMSCoordinates_To_Decimal2(35, 10, 25.7125854492188, "N")
  'Should return 35.1738086504322 but returns 35.1738090566359
End Sub
Function fcnConvertDMSCoordinates_To_Decimal2(lngDeg As Long, lngMin As Long, sngSec As Single, strCR As String)
Dim lngCR As Long
Dim sngMin As Single
  'Determine sign from the cardinal reference
  Select Case strCR
    Case "N", "E": lngCR = 1
    Case "S", "W": lngCR = -1
  End Select
  sngMin = lngMin / 60
  sngSec = sngSec / 3600
  fcnConvertDMSCoordinates_To_Decimal2 = lngCR * Abs(lngDeg) + Abs(sngMin) + Abs(sngSec)
lbl_Exit:
  Exit Function
End Function