Incremental SUM using multiple SUMIF criteria?

Hi Experts,

I am looking for the best way to get the results I need.  On the attached workbook in the area that is labeled with Level 1... Level 6 I am trying to add when there is an increase or decrease at each of the phases and each phase is at 0 until there is data populated in the Drivers area.  The data is broken into feasibility + 4 phases (columns) with 7 categories (rows).  The SUMIF formulas are working but I found a new issue and I am not sure how to account for it.  

Looking at tab 101 if the sum of column H (by phase) is 0  then only the amounts that are inserted in column H is populate in the phase above (SD).  

Tab 099 is how I would like the calculation to work if Professional Fees shows that there is an increase by 1200 and the Contingency lines shows that it was decreased by 1200.
PPTT-2014.10.20-q2.xlsm
jmac001Asked:
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Glenn RayExcel VBA DeveloperCommented:
Normally, I'm not one for gaming the system, but why not enter -1199.999 as the contingency?  It will display ($1,200.00) and allow the formula to work.
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jmac001Author Commented:
So simplex, didn't even think to add the cents when I was doing my example.  This is easy to explain to users  why it has to be done this way.  Thanks
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