<cfhttp name="records" columns="A,B,C,D,E,F,G,H,I,J,K,L,M,N,O,P,Q,R,S,T,U,V,W,X" method="get" url="http://path to csv/temp.csv"/>

<cfquery name="getRecords" datasource="test">
    Select s.ID, f.URID, s.UR_NUMBER, CODE, f.FIELD
    From USERS s
    Left Outer Join MAPS f
    ON s.ID = f.URID
</cfquery>

<cfset NumA = "">
<cfset NumB = "">
<cfset NumC = "">

<cfset NumD = "">
<cfset NumE = "">
<cfset updNumD = "">
<cfset updNumE = "">

<cfloop query="records">
    <cfloop query="getRecords">
        <cfif records.A EQ getRecords.UR_NUMBER>
            <cfif records.W NEQ getRecords.CODE>
                <cfif records.W EQ 'A'>
                    <cfset NumA = ListAppend(NumA,"#records.A#")>
                <cfelseif records.W EQ 'B'>
                    <cfset NumB = ListAppend(NumB,"#records.A#")>
                <cfelse>
                    <cfset NumC = ListAppend(NumC,"#records.A#")>
                </cfif>
            </cfif>

            <cfif getRecords.URID EQ ''>
                <cfif records.W EQ 'D'>
                    <cfset NumD = ListAppend(NumD, "#getRecords.ID#")>
                <cfelseif records.W EQ 'E'>
                    <cfset NumE = ListAppend(NumE, "#getRecords.ID#")>
                </cfif>
            <cfelse>
                <cfif records.W EQ 'E'>
                    <cfset updNumD = ListAppend(updNumD, "#getRecords.URID#")>
                <cfelseif records.W EQ 'D'>
                    <cfset updNumE = ListAppend(updNumE, "#getRecords.URID#")>
                </cfif>
            </cfif>
        </cfif>
    </cfloop>
</cfloop>

<cfdump var="#NumA#">
<cfdump var="#NumB#">
<cfdump var="#NumC#">
<br>
<cfdump var="#NumE#">
<cfdump var="#NumD#">
<br>
<cfdump var="#updNumE#">
<cfdump var="#updNumD#">