Double looping error

<table >
         
           
		
			<tr class="dark">
			<th align="center">Sl No.</th>
			<th align="center">Name,Emp Code, Designation</th>';

$year = date("Y");
$month = '10';
for ($i=0; $i<12; $i++)
{
    $month--;
    if ($month < 1) 
	{ $month = 12; $year--;}



if($month=='01')
{
	$month1='Jan';
}else if($month=='02')
{
	$month1='Feb';
}else if($month==3)
{
	$month1='Mar';
}else if($month==4)
{
	$month1='Apr';
}else if($month==5)
{
	$month1='May';
}else if($month==6)
{
	$month1='Jun';
}else if($month==7)
{
	$month1='July';
}else if($month==8)
{
	$month1='Aug';
}else if($month==9)
{
	$month1='Sept';
}else if($month==10)
{
	$month1='Oct';
}else if($month==11)
{
	$month1='Nov';
}else if($month==12)
{
	$month1='Dec';
}

print"<td>";
    echo $month1."<br>".$month."<br>".$year ;echo "</td>";
}

echo' </thead>';
print"<tr>";


$year1 = date("Y");
$month1 = '10';

 for ($i=0; $i<12; $i++)
{
    $month1--;
    if ($month1 < 1) 
	{ $month1 = 12; $year1--;}

 $quer="select apm.emp_code as emp_code1,emp_name,desg_desc,year,apply_amount,agency_detail,bill_date,
			 app_no,entitlement,eligible_amount,month,sl_no
			from gcs.bill_master_news bm left join admin_pers_mast apm
			on bm.emp_code=apm.emp_code
			left join desg_mast dm
			on dm.desg_code=apm.desg_code
			where bm.flag='2'and is_active=true and esign='false' and month=$month1 and year=$year1
			order by apm.desg_code,apm.emp_code,year,month"; 
		
			$query2=pg_query($pgconn,$quer);
			 	
			$so=1;
			while($row2=pg_fetch_assoc($query2))
			{
				
				$emp_code1=$row2['emp_code1'];
				$emp_name=$row2['emp_name'];
				$desg_desc=$row2['desg_desc'];
				
				
			  
			  print"<td>$so</td><td>$emp_name,$emp_code1,$desg_desc</td>";
			  
			  $year_new = date("Y");
              $month_new = '10';
			  
			    for ($i=0; $i<12; $i++)
				{
                  
			  
			  $quer11="select  eligible_amount,month
			from gcs.bill_master_news 
			where  emp_code=$emp_code1";
			$quer112=pg_query($pgconn,$quer11);
			$c=1;
			while($row211=pg_fetch_assoc($quer112))			
			{
				 $month_new--;
					if ($month_new < 1) 
					{ $month_new = 12; $year_new--;}
				
				$eligible_amount=$row211['eligible_amount'];
			  $month_db=$row211['month'];
			   			  
			  
			 print"<td>";
                         if($month_db==$month_new)
						 {
							 echo "$eligible_amount";
						 }
						 else{
							      echo $month_new."<br>".$year_new ;
						 }
               
				 
				 echo "</td>";
				
				
				
			}
			

				}
			  
			  
			  
			   
			  
			
}
$so++;

}

double loop

Is there a question here? What is happening that should not, or what is not happening that should? Need a bit more information.

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