awk -F, '
NR==1 { expect=$NF; fields=NF; last=0 }
NF != fields { last=NR;
  if (NR != 2) print NR ": wrong number of fields: " $0;
  if ($NF != expect) print NR ": last field value not the same as on first line"
  if ($NF != NR-2) print NR ": last field not equal to line count minus two"
  if ($NF != expect) print NR ": line count from first line not identical"
}
last > 0 && NR > last { print NR ": wrong number of fields: " $0 }' QDB_2008.txt

> cat chk_valid 
#! /bin/bash
#
# script to check on file conditions

ifile="QDB_2008.txt"

line_1=$(head -1 $ifile)
line_lst=$(tail -1 $ifile)
line_cnt=$(cat $ifile | wc -l)
detl_cnt=$((line_cnt-2))

line_1_val=$(echo $line_1 | cut -d"," -f5)
line_lst_val=$(echo $line_lst | cut -d"," -f2 | cut -d"#" -f1)

if [ "$line_1_val" -ne "$line_lst_val" ]
   then
   echo "Error - header & footer line counts differ"
fi

if [ "$detl_cnt" -ne "$line_1_val" ]
   then
   echo "Error - # detail lines does not match expected counts"
fi

awk 1 file

$ echo "" >> file