SUMPRODUCT(--(YEAR('Budget Expense'!$D$3:$D$10393)=$A$1),--('Budget
Expense'!$E$3:$E$10393=D$2),--('Budget Expense'!$J$3:$J$10393=$A19),'Budget
Expense'!$F$3:$F$10393)

This formula works well right now, How can I put INDIRECT function so i can
referance in Cell $D$3 Actual if we want to look at actuals sheet and Budget
if I want to look in budget Sheet.