If & AND function Help

Hi - somehow the codes are not working. instead of adding all formulae on one cell, i thought of splitting the formula.

on column AC i will add this formula.

Formula:

=IF(AA22>U22,"CHECK","PROCEED")

However, this works only when the column AA> column U. But when the amounts are negative, then this formula does not work. Since -300 is > 2,300,000 numerically but not when you speak about payments. Here i can pay -2300 but i am paying only -300.
E.g. Row 34
This is where my formula breaks. Can you please help.