The "untracked" WFH days suddenly come under scrutiny.
This can also be an indicator of rampant abuse. That is, too many people work at home and don't work much. In my experience, even in small companies, there's a lot of me-too-ism with WFH, which leads to people asking for and being approved to work at home, when they really shouldn't be. Over time, this can lead to a measurable drop in productivity.