assuming that there will be a maximum of 12 months
edit the query, hilight the column heading field, I assume it is
called 'months' and show its properties (right click the column)
in the 'column headings' property add
  "month01", "month02", ..., "month12"

this will cause the query to already have 12 columns regardless of
which, if any, have data

Constructing a form dynamically is a challenging but not impossible
task. It has three upsides:
1. you learn a lot about forms;
2. the code is largely re-usable not just for dynamic forms, but for
dynamic reports as well;
3. you're in control.

I'm looking for some code to create a form but can't put my finger on
any right now, although I'm pretty sure I have some. Here's some basic
code for creating a dynamic report and the method is largely the same:

Const ReportName As String = "rptSchoolOrganizations"
Const ReportCaption As String = "School Organizations (right click for
menu)"
Const Spacing As Long = 57
Const StartField As Long = 6
Const Width As Long = 567

Private ClassStructure As ADODB.Recordset
Private OrganizationType As String

Public Sub ViewSchoolOrganizationsReportofActualClasses()
   Dim Cancel As Integer
   VerifyLogin Cancel
   If Cancel = 1 Then Exit Sub
   OrganizationType = "Actual"
   ShowStatusMessage "Updating Actual Grade Split-Grade Designations"
   UpDateGrade_SplitGradeDesignations "dbo.tblActualClasses"
   ViewSchoolOrganizationsReport
End Sub

Public Sub ViewSchoolOrganizationsReportofTheoreticalClasses()
   Dim Cancel As Integer
   VerifyLogin Cancel
   If Cancel = 1 Then Exit Sub
   OrganizationType = "Theoretical"
   ShowStatusMessage "Updating Theoretical Grade Split-Grade
Designations"
   UpDateGrade_SplitGradeDesignations "dbo.tblTheoreticalClasses"
   ViewSchoolOrganizationsReport
End Sub

Sub ViewSchoolOrganizationsReport()
   Dim AnyReport As Report
   Dim AvRecordSource() As String
   Dim Control As Control
   Dim FieldName As String
   Dim Height As Long
   Dim Label As Label
   Dim LastPosition As Long
   Dim Left As Long
   Dim Line As Line
   Dim NewReportName As String
   Dim NextTop As Long
   Dim Position As Long
   Dim SQL As String
   Dim vRecordSource As String
   Dim Report As Report
   Dim TextBox As TextBox
   Dim TSQL As String
   Dim ReportWidth As Long
   Dim z As Long

   ' -------------------------
   ' if the report is open
   ' ask that it be closed
   ' and exit
   ' -------------------------
   If SysCmd(acSysCmdGetObjectState, acReport, ReportName) <> 0 Then
       MsgBox "Please, close all reports and try again.",
vbExclamation Or vbOKOnly, "FFDBA"
       GoTo ViewSchoolOrganizationsReportExit
   End If

   ' -------------------------
   ' delete the report, is if exists
   ' -------------------------
   On Error Resume Next
   DoCmd.DeleteObject acReport, ReportName
   On Error GoTo 0
   ' -------------------------
   ' set error handling
   ' -------------------------
 '  On Error GoTo ViewSchoolOrganizationsReportErr

   ' -------------------------
   ' stop screen updating
   ' -------------------------
   Application.Echo 0

   ' -------------------------
   ' get class structure
   ' -------------------------
   GetClassStructure

   ' -------------------------
   ' create the report
   ' -------------------------
   ShowStatusMessage "Creating School Organization Report"

   Set Report = Application.CreateReport
   With Report
       .Caption = "School Organizations"
   End With

   ' -------------------------
   ' create groupings
   ' -------------------------
   Application.CreateGroupLevel Report.Name, "fldSchoolName", True,
True
   Application.CreateGroupLevel Report.Name, "fldProgramName", True,
True
   With Report.GroupLevel(0)
       .KeepTogether = 1
   End With
   With Report.GroupLevel(1)
       .KeepTogether = 1
   End With

   ' -------------------------
   ' create the textbox fields that access the data in the table
   ' -------------------------
   With ClassStructure
       For z = StartField To .Fields.Count - 1
           FieldName = .Fields(z).Name
           Set TextBox = Application.CreateReportControl(Report.Name,
acTextBox, acDetail, , FieldName)
           With TextBox
               .Format = "#0;=#0;" & Chr$(34) & Chr$(34)
               .Left = Left
               .Name = "txt" & FieldName
               .TextAlign = 3
               .Width = Width
           End With
           Left = Left + Width
       Next z
   End With

   ' -------------------------
   ' set some report dimensions
   ' -------------------------
   ReportWidth = Left
   Report.Width = ReportWidth
   Report.Section(acDetail).Height = TextBox.Height

   ' -------------------------
   ' design the page header
   ' -------------------------
   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acPageHeader, , , 0, _
       Spacing, ReportWidth)
   With Line
       .BorderWidth = 0
       .Name = "Line1"
       NextTop = .Top + .Height + Spacing
   End With

   Set Label = Application.CreateReportControl( _
       Report.Name, acLabel, acPageHeader, , , 0, NextTop)
   With Label
       .BorderStyle = 0
       .Caption = "Halton District School Board"
       .Name = "lblDistrictName"
       .SizeToFit
       .Width = ReportWidth
       NextTop = .Top + .Height + Spacing
   End With

   Set Label = Application.CreateReportControl( _
       Report.Name, acLabel, acPageHeader, , , 0, NextTop)
   With Label
       .BorderStyle = 0
       .Caption = "School Organizations"
       .Name = "lblSchoolOrganizations"
       .SizeToFit
       .Width = ReportWidth
       NextTop = .Top + .Height + Spacing
   End With

   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acPageHeader, , , 0, _
       NextTop, ReportWidth)
   With Line
       .BorderWidth = 0
       .Name = "Line2"
       NextTop = .Top + .Height + Spacing
   End With

   Report.Section(acPageHeader).Height = NextTop

   ' -------------------------
   ' design the school grouping header
   ' -------------------------
   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel1Header, , , 0, _
       Spacing, ReportWidth)
   With Line
       .BorderWidth = 3
       .Name = "Line3"
       NextTop = .Top + .Height + Spacing
   End With

   Set TextBox = Application.CreateReportControl( _
       Report.Name, acTextBox, acGroupLevel1Header, , , 0, NextTop)
   With TextBox
       .BorderStyle = 0
       .ControlSource = "fldSchoolName"
       .Name = "txtSchoolName"
       .SizeToFit
       .Width = ReportWidth
       NextTop = .Top + .Height + Spacing * 2
   End With

   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel1Header, , , 0, _
       NextTop, ReportWidth)
   With Line
       .BorderWidth = 3
       .Name = "Line4"
       NextTop = .Top + .Height + Spacing
   End With

   Report.Section(acGroupLevel1Header).Height = NextTop

   ' -------------------------
   ' design the school grouping footer
   ' -------------------------
   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel1Footer, , , 0, _
       Spacing, ReportWidth)
   With Line
       .BorderWidth = 3
       .Name = "Line5"
       NextTop = .Top + .Height + Spacing
   End With

   Set TextBox = Application.CreateReportControl( _
       Report.Name, acTextBox, acGroupLevel1Footer, , , 0, NextTop)
   With TextBox
       .BorderStyle = 0
       .ControlSource = "= fldSchoolName & " & Chr(34) & " Totals" &
Chr(34)
       .Name = "txtSumSchool"
       .SizeToFit
       .Width = ReportWidth
       NextTop = .Top + .Height + Spacing
   End With

   Left = 0

   With ClassStructure
       For z = StartField To .Fields.Count - 1
           FieldName = .Fields(z).Name
           Set TextBox = Application.CreateReportControl(Report.Name,
acTextBox, acGroupLevel1Footer)
           With TextBox
               .ControlSource = "=Sum(" & FieldName & ")"
               .Left = Left
               .Name = "txt" & FieldName & "SumSchool"
               .TextAlign = 3
               .Top = NextTop
               .Width = Width
               Height = .Top + .Height
           End With
           Left = Left + Width
       Next z
   End With

   NextTop = Height + Spacing

   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel1Footer, , , 0, _
       NextTop, ReportWidth)
   With Line
       .BorderWidth = 3
       .Name = "Line6"
       NextTop = .Top + .Height + Spacing
   End With

   Report.Section(acGroupLevel1Footer).Height = NextTop

   ' -------------------------
   ' design the program grouping header
   ' -------------------------
   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel2Header, , , 0, _
       Spacing, ReportWidth)
   With Line
       .BorderWidth = 0
       .Name = "Line7"
       NextTop = .Top + .Height + Spacing
   End With

   Set TextBox = Application.CreateReportControl( _
       Report.Name, acTextBox, acGroupLevel2Header, , , 0, NextTop)
   With TextBox
       .BorderStyle = 0
       .ControlSource = "fldProgramName"
       .Name = "txtProgramName"
       .SizeToFit
       .Width = ReportWidth
       NextTop = .Top + .Height + Spacing
   End With

   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel2Header, , , 0, _
       NextTop, ReportWidth)
   With Line
       .BorderWidth = 0
       .Name = "Line8"
       NextTop = .Top + .Height + Spacing
   End With

   Left = 0
   With ClassStructure
       For z = StartField To .Fields.Count - 1
           FieldName = .Fields(z).Name
           Set Label = Application.CreateReportControl(Report.Name,
acLabel, acGroupLevel2Header, , Replace(FieldName, "fld", ""))
           With Label
               .Left = Left
               .Name = "lbl" & .Caption
               .TextAlign = 3
               .Top = NextTop
               .Width = Width
               Left = Left + Width
           End With
       Next z
   End With

   Report.Section(acGroupLevel2Header).Height = Height

   ' -------------------------
   ' design the program grouping footer
   ' -------------------------
   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel2Footer, , , 0, _
       Spacing, ReportWidth)
   With Line
       .BorderWidth = 0
       .Name = "Line9"
       NextTop = .Top + .Height + Spacing
   End With

   Set TextBox = Application.CreateReportControl( _
       Report.Name, acTextBox, acGroupLevel2Footer, , , 0, NextTop)
   With TextBox
       .BorderStyle = 0
       .ControlSource = "= fldProgramName & " & Chr(34) & " Totals" &
Chr(34)
       .Name = "txtSumProgram"
       .SizeToFit
       .Width = ReportWidth
       NextTop = .Top + .Height + Spacing
   End With

   Left = 0

   With ClassStructure
       For z = StartField To .Fields.Count - 1
           FieldName = .Fields(z).Name
           Set TextBox = Application.CreateReportControl(Report.Name,
acTextBox, acGroupLevel2Footer)
           With TextBox
               .ControlSource = "=Sum(" & FieldName & ")"
               .Left = Left
               .Name = "txt" & FieldName & "SumProgram"
               .TextAlign = 3
               .Top = NextTop
               .Width = Width
               Height = .Top + .Height
           End With
           Left = Left + Width
       Next z
   End With

   NextTop = Height + Spacing

   Set Line = Application.CreateReportControl( _
       Report.Name, acLine, acGroupLevel2Footer, , , 0, _
       NextTop, ReportWidth)
   With Line
       .BorderWidth = 0
       .Name = "Line10"
       NextTop = .Top + .Height + Spacing
   End With

   Report.Section(acGroupLevel2Footer).Height = NextTop

   ' -------------------------
   ' set page footer grouping properties
   ' -------------------------
   Set TextBox = Application.CreateReportControl(Report.Name,
acTextBox, acPageFooter, , , 0, Spacing * 2)
   With TextBox
       .ControlSource = "= " & Chr$(34) & "Page " & Chr$(34) & " &
[Page] & " & Chr$(34) & " of " & Chr$(34) & " & [Pages]"
       .Name = "txtPage"
       .TextAlign = 1
       .Width = ReportWidth
        NextTop = .Top + .Height + Spacing
   End With
   Set TextBox = Application.CreateReportControl(Report.Name,
acTextBox, acPageFooter, , , 0, NextTop + Spacing * 2)
   With TextBox
       .ControlSource = "= Now()"
       .Format = "YYYY-MM-DD HH:NN"
       .Name = "txtNow"
       .TextAlign = 1
       .Width = ReportWidth
        NextTop = .Top + .Height + Spacing
   End With

   ' -------------------------
   ' set some more report properties
   ' -------------------------
   With Report
       .Section(acPageFooter).Height = NextTop
       .Caption = ReportCaption
       .ShortcutMenuBar = "Report Preview"
       .Width = ReportWidth

       ' -------------------------
       ' get and assign vRecordSource sql
       ' -------------------------
       vRecordSource =
GetSQLStringFromSP("SpSchoolOrganizationReport")
       AvRecordSource = Split(vRecordSource, "ELSE")
       If OrganizationType = "Actual" Then
           vRecordSource = AvRecordSource(0)
           vRecordSource = Trim(vRecordSource)
           StripString vRecordSource
           vRecordSource = Replace(vRecordSource, "@SchoolID", "0")
           Position = 0
           Do
               LastPosition = Position
               Position = InStr(LastPosition + 1, vRecordSource,
"ORDER BY")
           Loop Until Position = 0
           If LastPosition > 0 Then
               vRecordSource = Mid$(vRecordSource, 1, LastPosition -
1)
           End If
           TSQL = "SELECT * FROM SysObjects o WHERE o.Name =
'viewActualSchoolOrganizationReport'"
           If CurrentProject.Connection.Execute(TSQL).BOF Then
               CurrentProject.Connection.Execute "CREATE VIEW
dbo.viewActualSchoolOrganizationReport AS " & vRecordSource
           End If
           vRecordSource = "SELECT * FROM
dbo.viewActualSchoolOrganizationReport"
       Else
           vRecordSource = AvRecordSource(1)
           vRecordSource = Trim(vRecordSource)
           StripString vRecordSource
           vRecordSource = Replace(vRecordSource, "@SchoolID", "0")
           Position = 0
           Do
               LastPosition = Position
               Position = InStr(LastPosition + 1, vRecordSource,
"ORDER BY")
           Loop Until Position = 0
           If LastPosition > 0 Then
               vRecordSource = Mid$(vRecordSource, 1, LastPosition -
1)
           End If
           TSQL = "SELECT * FROM SysObjects o WHERE o.Name =
'viewTheoreticalSchoolOrganizationReport'"
           If CurrentProject.Connection.Execute(TSQL).BOF Then
               CurrentProject.Connection.Execute "CREATE VIEW
dbo.viewTheoreticalSchoolOrganizationReport AS " & vRecordSource
           End If
           vRecordSource = "SELECT * FROM
dbo.viewTheoreticalSchoolOrganizationReport"
       End If
       If LoginID <> 0 Then
           vRecordSource = vRecordSource & " WHERE SCHOOLID = " &
LoginID
       End If
       vRecordSource = vRecordSource & " ORDER BY fldSchoolName ,
fldProgramName, fldSequence"

       .RecordSource = vRecordSource

       NewReportName = .Name

   End With

   ' -------------------------
   ' close and save the report
   ' -------------------------

   DoCmd.Close acReport, Report.Name, acSaveYes

   ' -------------------------
   ' Rename the report
   ' -------------------------
   DoCmd.Rename ReportName, acReport, NewReportName
   ' -------------------------
   ' View the report
   ' -------------------------
   Application.Echo 1
   ShowStatusMessage ReportCaption
   With DoCmd
       .OpenReport ReportName, acViewPreview
       .ShowToolbar "Print Preview", acToolbarNo
       .Maximize
   End With
   Reports(ReportName).ZoomControl = 0

ViewSchoolOrganizationsReportExit:
   ShowStatusMessage
   Exit Sub
ViewSchoolOrganizationsReportErr:
   With Err
       If .Number <> 91 Then MsgBox .Description, vbCritical, "Error
Number " & .Number
   End With
   For Each AnyReport In Reports
       DoCmd.Close acReport, AnyReport.Name, acSavePrompt
   Next AnyReport
   Application.Echo 1
   Resume ViewSchoolOrganizationsReportExit
End Sub

Private Sub GetClassStructure()
   If Not ClassStructure Is Nothing Then Exit Sub
   If OrganizationType = "Actual" Then
       CreateRecordset ClassStructure,
"SpGetEmptyActualClassRecordet", , True
   ElseIf OrganizationType = "Theoretical" Then
       CreateRecordset ClassStructure,
"SpGetEmptyTheoreticalClassRecordet", , True
   End If
End Sub

Thanks to all who posted.

I have agreed with the client that he can view the results for a 6
month period only.

Paul