In your table, you have inspections for 2 different years. Are [Risk Grades], Principle Balances, Available Credits, Interest Rates, etc. all same for every year? Or did you overwrite them for rows where inspection dates for year 2024 are present?

Generally, I'd have a sheet with table for data entry, where all inspection info for every site at every year are in separate rows - without any subtotal rows between data. And have report sheet(s), where you can select e.g. year, or officer, or whatever, and you get the info matching with report conditions displayed in any design you wanted.

In case you want also some subtotals to by displayed on data entry sheet, place them at top of page - above the data entry table, with Freeze Panes setting keeping all subtotals, and header of table, always visible. Set the autofilter on for the data entry table, and Subtotal formula displays the summary for filtered records. E.g. when you have a subtotal to calculate the sum of Principle Balance column, and you set the filter for table to all inspection dates of year 2024, you get the total of all entries for this year. Add another filter condition like Officer is 'MZ', and you get the total for this officer in year 2024. Etc.

Also, consider using instead or regular table the Defined Table for data entry. In Defined Tables, when a new datarow is added, all formats, formulas, etc. are automatically expanded there, so long as they are the same for the whole column.