Append data from one sheet to another and match up

    ' Dim variables - local
    Dim rows As Variant
    Dim cols As Variant
    Dim index As Integer
    index = 0 ' Initialize

    ' Declare to hold the Refkey & District Code
    Dim Refkey As String
    Dim DistrictCode As String

    With Worksheets(Year)
        ' Set Refkey value without the # symbol
        Refkey = Mid(startCell.Offset(-3, YearCol).Text, 2)
        DistrictCode = startCell.Offset(0, -2).Text 'Initial Value

        ' Get Column Location
        cols = Application.Match(Refkey, .Range("A4:IV4"), 0)
        
        ' If found value is null, then set value as #N/A
        If IsError(cols) Then
            startCell.Offset(YearCol, 0).Value = "#N/A"
        Else
            Do ' Loop for all Districts, with each Refkey
            ' Get Row Location
            rows = Application.Match(DistrictCode, .Range("A1:A800"), 0)
            
            startCell.Offset(index, YearCol).Value = .Cells(rows, cols).Value
            If startCell.Offset(index, YearCol).Value = Empty Then
                startCell.Offset(index, YearCol).Value = 0
            Else
                If startCell.Offset(index, YearCol).Value = Null Then
                    startCell.Offset(index, YearCol).Value = 0
                End If
            End If
            ' startCell.Offset(index, YearCol).Select
            index = index + 1 ' Increment here
            DistrictCode = startCell.Offset(index, -2).Text 'Next District
            Loop Until DistrictCode = ""
        End If
    End With