active user

 SELECT 

    usr.user_name,

    rsp.responsibility_name,

    MAX(ful.start_time) AS LAST_CONNECT

FROM 

    apps.icx_sessions ses

    JOIN apps.fnd_user usr ON ses.user_id = usr.user_id

    JOIN apps.fnd_logins ful ON ses.login_id = ful.login_id

    JOIN apps.fnd_responsibility_tl rsp ON ses.responsibility_id = rsp.responsibility_id

WHERE 

    usr.end_date IS NULL -- Only current active users

    AND rsp.responsibility_name IS NOT NULL

GROUP BY 

    usr.user_name, rsp.responsibility_name

HAVING 

    MAX(ful.start_time) < (SYSDATE - 400) -- 400 days threshold

    OR MAX(ful.start_time) IS NULL -- Never accessed

ORDER BY 

    usr.user_name, rsp.responsibility_name;