Implementation of OFFSET works inconsistently

Hello

Worked example attached - this formula sometimes works and sometimes does not. Can anyone assist and tell me what I am doing incorrectly? See below for problem definition and background.

PROBLEM
This formula seems to be inconsistent. Obviously there is an error in the way I have implemented it from the trial example, which worked.
Why is block C195-C208 in Revised CAPEX (Result Sheet) not picking-up the most recent data from BOQ CAPEX (Source data table) as determined by the most recent date, yet Cell C229-C242 is picking-up the most recent date set and Cell C773-C786 is also not working. This formula is simply copied down.

Background
In the attached file, there are two sheet:Revised CAPEX (Result Sheet) and BOQ CAPEX (Source data table)
Refer to Cell C195 which is then copied down to row 786.
=IFERROR(OFFSET('BOQ CAPEX'!$D$4,MATCH($H195,'BOQ CAPEX'!$C$4:$C$527,0)-2+COUNTIF($H$195:$H195,$H195)-0,COUNTA(OFFSET('BOQ CAPEX'!$E$3,MATCH($H195,'BOQ CAPEX'!$C$4:$C$527,0)-2,0,1,14))+1),"")

The result in Cell C195 captures data from the range in BOQ CAPEX (Source data table), depending upon two variable parameters in Revised CAPEX (Result Sheet): PO Number (Column C) and Cost Category (Column B). Further, the data set that is picked-up from BOQ CAPEX (Source data table), is always the most up to date data as defined by the date.

A solution to this problem would be greatly appreciated.

Thanks/David