In name Manager, all that is there is "Issue"
Refers to =OFFSET(issue!$A$2,0,0,COUNTA(IssueType!$A:$A)-1,1)

Sheet Issue Type does not exist

However, that still does not tell me what you are trying to achieve I know this may sound dumb, but what Im looking for is something like...

Im trying to count all the aa's in column A, where column B contains bb and column C contains cc.

Once we have the basic formula figured out (in a defined/precise range), then we can start getting fancy using named/dymanic ranges