I have a listing of headcount within a given month that I am comparing to budgeted headcount. I have used a vlookup to match budget to actuals. Then: =IF(ISNA(M66),K66," ") to return names that are not in budget, but in actuals (HR file) or else blank.

Now I would like to count the names returned in the column , but I'm having trouble with the count functions recognizing the formula in the cells even though they are blank.

Thanks for your time!

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