Usually spreadsheets are used for Process Monitoring and reporting (macros). People become very creative using excel and developing complex tools to make GMP decisions.
Audit trail, security, and record retention are necessary. I recommend using an application like “DACS” to control the spreadsheet, and then validate the configuration, including any sort of coding for reporting.
If your site has a lot of spreadsheets, then validate a process (using a SOP) to create, control and maintain them. In addition, try to have them all in a qualified controlled server.
The most important thing when using spreadsheets is that you are not supposed to used them to make GMP decisions if you don’t have them under control.
Hope this helps,