After an upgrade from wss 3.0 to MOSS the Site collection usage reports link was not available to site collection administrators in Site Settings. The fix was easy, ensure that the "Office SharePoint Server Standard Site features" feature is activated at the site level.
Once active the link appeared, however with the farm account I received access denied messages and something was killing the entire application pool. Checking the event log I found:
NET Runtime version 2.0.50727.42 - Fatal Execution Engine Error (7A05E2B3) (80131506)
That exception is the entire .net2 framework crashing down. Good stuff. After some looking around I found this hotfix. The issue is described as:
When the common language runtime (CLR) starts, the CLR verifies that the user profile exists. If the user profile does not exist, a null reference is put in the user policy cache. If the user profile is created during policy resolution, the CLR tries to remove the reference to the null reference in the user policy cache. When the CLR cannot remove the reference to the null reference in the user policy cache, the .NET Framework 2.0 crashes.
We are holding off on applying the hotfix because the issue seems to only occur with the farm account right now, all normal user accounts seem to be fine and can properly view usage statistics. As with any hotfix all the usual warnings apply so please don't apply anything without testing first.