This is a known issue and resolved in BeyondInsight Password Safe 24.2.0

https://beyondtrustcorp.service-now.com/csm?id=kb_article_view&sysparm_article=KB0021748

We are using BeyondTrust Cloud and running 24.3.0.1186 and it is not addressed (and are not receiving that error).

Are you referring to the Personal Folder within Secret Safe or when you run the Secrets Safe Entitlement Report nothing shows up even though users have secrets created outside the Personal Folder? 

Below should provide better clarification on the change to Secret Safe with the introduction of Workforce password. 

In Password Safe 23.2 there is a new feature called Workforce Passwords which will require a per-user license which will allows users to store personal secrets to their own personal folder. 

https://beyondtrustcorp.service-now.com/csm?id=kb_article_view&sysparm_article=KB0021086

https://beyondtrustcorp.service-now.com/csm?id=kb_article_view&sysparm_article=KB0020389

To clarify, I am not referring to Workforce Passwords (and Personal Folders).

Example: In a particular Password Safe (team password safe), in there, I have a sub folder.  In the sub folder, I have 10 accounts.  When I run the Secrets Safe Entitlement report, I can only see 7 of the 10 accounts.  There are 3 accounts that are not showing on the report.