Solution : https://service.sap.com/sap/support/notes/1641948 (SAP Service marketplace login required)
Key words : 
symptom management report shows locked, configuration parameters 1028-include expired users, user analysis management report, 1029-include locked users, prerequisites program error, source code corrections, repository object synch, repository synch job, cross system reason, cross system group
Related Notes : 
       
| 1640992 | Master Note for SAP Access Control 10.0 - Support Pack 7 | 
| 1635351 | Management report shows Locked and Expired Users |