Try this.
First create this query:
Code:
SELECT RiskLevel, Function, FindingID, DateRange
FROM <INSERT YOUR TABLE NAME HERE>
GROUP BY RiskLevel, Function, FindingID, DateRange;
This will give you a summarized list of function, risk level, daterange and finding
Save this query as qryResultPre
Then run this query:
Code:
SELECT qryResultPre.RiskLevel, qryResultPre.Function, Sum(IIf([daterange]="151-180 days",1,0)) AS 150Outstanding, Sum(IIf([daterange]="180+ days",1,0)) AS 180Outstanding
FROM qryResultPre
GROUP BY qryResultPre.RiskLevel, qryResultPre.Function;
It's the same code I gave you before in terms of figuring out the column equations you just have to summarize the data first.