When using the Course Reports functionality, exporting in Excel does not account for the timezone of the user. Exporting to a text file and showing the data on the screen shows the correct time. We have only verified that this is an issue in 1.9.4, and have not tested other versions.

Instructions to replicate:
1. Login as a Site Administrator
2. From the Site Administrator Nav Menu, click on Reports -> Logs
3. Run any report that contains data, make sure the "Display on Page" option is selected
4. Run the same report with the "Download in Excel format" option selected.
5. Compare the values of the Time column. The values of the Excel format are set to GMT time, while the values of the On Page report are correctly adjusted to the user's time zone.
6. (Optional) Run the same report with "Download in text format". These values are correct and consistent with the On Page report format.

This hopefully is a pretty quick fix. Thanks in advance!