What is the "Last Modified Date/Time" column referencing in the Sheet Access Report?
From what I can tell, it's not reporting the last date the sheet was opened or edited, because I have a sheet that is used daily that's reported as last modified 7 years ago.
Is this referencing the last time the sheet's structure was modified? If so, it's not very useful for helping identify underutilized or unused resources. In fact, it could falsely identify them as such.