try

=IFERROR(IF($A14="","",if(MATCH('Executive Summary'!$H$9,$AN$3:$BG$3) -$AK$1>0,AVERAGE(OFFSET($AN14,0,MATCH('Executive Summary'!$H$9,$AN$3:$BG$3) -$AK$1,1,AK$1))),0),0)