I am trying to transfer a record  to another user in Lightning. but getting below error "insufficient access rights on object id'"

If a case is already open, prevents the status from being changed back to "NEW".
I tried Below;-
ISCHANGED (Status)&&
   ISPICKVAL (Status,"NEW")

But it's not working 

I have created a report in lightning experience it had saved in the public folder, one of my users is trying to access it facing the error "insufficient privileges", the user had access to reports and dashboards, unable to figure out the reason.

flow builder to create account record

I tried login into salesforce but getting error "please check username and password or if you still not able  to login contact your Salesforce Administrator
Yesterday i login with same username and password.