Modifying the description property isn't difficult (as you would have found if you'd looked): append-to-ad-user-account-description-property
Why do you need the 2nd spreadsheet? Just look for whatever it is that HR sent in the 1st one. If all HR sent was the names of the employees, good luck with that. There's no guaranty that names are unique, especially if you have a sizable organization. "John Smith", "Jose Ortiz", "Michael Schwartz", etc. Just for fun, why not use PowerShell to build a hash of names and count the number of times you find each combination of "Last, First" or "First Last" (if that's what you mean by "employee's names").