Expression.Error: There weren't enough elements in the enumeration to complete the operation

Hi Deevo_ 

Let's try to restructure your approach to handle missing files, first create this helper and call it: getFiles

(substring as text) as table =>
let
    Source = Folder.Files("\\internal\Datafiles\Quarters\"),
    KeepRootOnly = Table.SelectRows(Source, each [Folder Path] = "\\internal\Datafiles\Quarters\"),
    KeepQuarter = Table.SelectRows(KeepRootOnly, each Text.Contains([Name], substring, Comparer.OrdinalIgnoreCase)),
    Latest = Table.FirstN(Table.Sort(KeepQuarter, {{"Date modified", Order.Descending}}), 1),
    NoHidden = Table.SelectRows(Latest, each [Attributes]?[Hidden]? <> true),
    Invoked = Table.AddColumn(NoHidden, "Transform File", each #"Transform File"([Content])),
    Renamed = Table.RenameColumns(Invoked, {"Name", "Source.Name"}),
    KeptCols = Table.SelectColumns(Renamed, {"Source.Name", "Date modified", "Transform File"})
in
    if Table.IsEmpty(KeepQuarter) then error "no data" else KeptCols

Next use a base query to invoke it and test file availability before the append.

let
    Source = Table.FromColumns(
        {{"Quarter 1", "Quarter 2", "Quarter 3", "Quarter 4"}},
        type table [Substring = text]
    ),
    Invoke = Table.AddColumn(Source, "Invoked", each getFiles([Substring])),
    NoErrors = Table.RemoveColumns(Table.RemoveRowsWithErrors(Invoke, {"Invoked"}), {"Substring"}),
    Expand1 = Table.ExpandTableColumn(NoErrors, "Invoked", {"Source.Name", "Date modified", "Transform File"}),
    Expand2 = Table.ExpandTableColumn(Expand1, "Transform File", Table.ColumnNames(#"Transform File"(#"Sample File"))),
    Typed = Table.TransformColumnTypes(Expand2,{{"Source.Name", type text}, {"Date modified", type date}, {"Date", type date}, {"Product", type text}, {"Costs", type number}})
in
    Typed

It might need a little tweek but I trust it will get you there...
If you run into problems, report back. Cheers.

Good observation and no worries Deevo_ 

Give this updated getFiles function a go.

(folderPath as text, substring as text) as table =>
let
    Source = Folder.Files(folderPath),
    KeepRootOnly = Table.SelectRows(Source, each [Folder Path] = folderPath),
    KeepQuarter = Table.SelectRows(KeepRootOnly, each Text.Contains([Name], substring, Comparer.OrdinalIgnoreCase)),
    Latest = Table.FirstN(Table.Sort(KeepQuarter, {{"Date modified", Order.Descending}}), 1),
    NoHidden = Table.SelectRows(Latest, each [Attributes]?[Hidden]? <> true),
    Invoked = Table.AddColumn(NoHidden, "Transform File", each Excel.Workbook([Content], true, true){[Item="Data",Kind="Sheet"]}?[Data]?),
    Renamed = Table.RenameColumns(Invoked, {"Name", "Source.Name"}),
    KeptCols = Table.SelectColumns(Renamed, {"Source.Name", "Date modified", "Transform File"})
in
    if Table.IsEmpty(KeepQuarter) then error "no data" else KeptCols

Here's the Base query as well

let
    Source = Table.FromColumns(
        {{"Quarter 1", "Quarter 2", "Quarter 3", "Quarter 4"}},
        type table [Substring = text]
    ),
    Invoke = Table.AddColumn(Source, "Invoked", each getFiles(folderPath, [Substring])),
    NoErrors = Table.RemoveColumns(Table.RemoveRowsWithErrors(Invoke, {"Invoked"}), {"Substring"}),
    Expand1 = Table.ExpandTableColumn(NoErrors, "Invoked", {"Source.Name", "Date modified", "Transform File"}),
    Expand2 = Table.ExpandTableColumn(Expand1, "Transform File", {"Date", "Product", "Costs"} ),
    Typed = Table.TransformColumnTypes(Expand2,{{"Source.Name", type text}, {"Date modified", type date}, {"Date", type date}, {"Product", type text}, {"Costs", type number}})
in
    Typed

Keep in mind that you'll need to update the folderPath in the Invoke step of the Base query.

Invoke = Table.AddColumn(Source, "Invoked", each getFiles(folderPath, [Substring])),