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Default identical formula returns #VALUE! error

Hi,
I have two identical formaulas in a worksheet that refer to the same cells
in other worksheets. The first one works properly and returns the correct
response. The second one will only return the correct response when the cells
are blank otherwise it returns a #VALUE! error even though the first formula
returns the correct response. Has anyone experienced this before? Both
formula cells are formatted as General.
Here is the formula entered in two different cells:
=IF('6. Micro Controller & Panel'!A12=0,"NOT STARTED",IF('6. Micro
Controller & Panel'!A12='2. Access Control System
(ACS)'!J31:J33,"COMPLETED","VERIFY # ENTERED IN 2.06"))
 
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