Function RiskTest(Rng1 As Range, Rng2 As Range, Rng3 As Range, Rng4 As Range) As String
Dim LastRow As Long, LastCol As Long, i As Long, j As Long
RiskTest = "On Time"
LastRow = Rng1.Row
LastCol = Rng1.EntireRow.Columns(Rng1.EntireRow.Columns.Count).End(xlToLeft).Column
If Rng1.Value = 0 Then
  If Rng3.Rows(LastRow).Value < Rng4.Value Then
    RiskTest = "At Risk"
  End If
  Exit Function
End If
For i = Rng1.Column To LastCol
  For j = 1 To LastRow
    If Rng1.Columns(i).Value = Rng2.Rows(j).Value Then
      If Rng3.Rows(j).Value < Rng4.Value Then
        RiskTest = "At Risk"
        Exit Function
      End If
    End If
  Next
Next
End Function