From looking at your table, I'm not sure either approach is to be recommended. Given that you're asking the report recipients to respond to the items therein, surely it would be better to have a report for each item separately? That way, it will be readily apparent to the recipients as to what each comment in the report relates and, for the person evaluating the responses, to what each response relates. Conversely, when I look at your 'Transfer' sheet, it seems the data are missing from most columns. Is that a true reflection of the state of play when these reports are produced?