SUMIF referencing another cell for criteria

Hi all,

Attached on the spreadsheet is a SUMIF formula I am trying to get to work, where the criteria is referencing another cell. It works in this case but I cannot get it to work in another workbook.

Formula Auditor returns "#VALUE" when evaluating the Criteria argument in the other workbook, but not this workbook.

Does anyone have any ideas why this might be? Is there are setting that might be on in the other workbook?

Thanks,