This is most often caused by a 'recycled' user ID that has files assigned to it due to a partial account removal.
A quick check can be done with this:
cd /home
ls |grep user
This should only list one directory, but in most cases that Ive seen this happen on new accounts, two directories are listed. One from an old account, and one from the new account.
This check should be done before fixquotas, because its quick and is more often the case than a quota error.
If the above check and fixquotas still fail to resolve the issue, use the following command:
find /home -user newaccount
Replace newaccount appropriately, and wait. On a server with many accounts, this can take an hour or more to complete. It will find every file in /home owned by the account, whether or not its in the account's home directory. It also increases the load, so avoid doing so during times when the load is already high.
A newly created account has space allocated to it according to the quota reports, or quota reports more space than it should on an existing account.
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