A lot of small Oracle projects are done at customer sites where they neither have nor desire to have a bug or issue tracking system line Mercury Quality Center or other nifty, expensive tools.
What's a project manager or QA manager to do? You still need to track defects, assign them to people, and figure out how old they are and what their priority is.
Behold the Defect Tracker. Created in Excel, it uses simple formulas and filters to make you sound like a QA Expert for mere pennies. (well, really for nothing, since you downloaded it here)