(untested)

#!/usr/local/bin/perl
#
# Show last logins for every user in /etc/passwd

use strict;
use warnings;

# only report on users with this in their home dir path:
my $special = 'foo';

my %user;
my $begin;

open LASTLOGIN, "last |" or die "Error runing 'last' - $!\n";
while (<LASTLOGIN>)
{
    next unless /\S/;

    if ( /^wtmp begin/ )
    {
        $begin = $_;
    }
    else
    {
        my($name,$tty,@date) = split;
        $user{$name} ||= "@date[0..3]"; # include time of login too.
    }
}
close LASTLOGIN;

print $begin;

open PASSWD, "/etc/passwd" or die "Error opening /etc/passwd for read 
+- $!\n";
while (<PASSWD>)
{
    my($name,$homedir) = (split ':')[0,4];
    $user{$name} ||= "**No Logon Since /etc/wtmp File Created**";
    $homedir =~ /$special/ or delete $user{$name};
}
close PASSWD;

foreach my $name ( sort keys %user )
{
    printf "%-10s %s\n", $name, $user{$name};
}
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