Approvals best practices for breaking apart cost centers

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Hi everyone, I was curious what those of you in other organizations have put in place for procurement approval rules that have scaled up effectively.

We currently use a named approver for each cost center, but my controller wants to start breaking apart budgets into more granular levels. His assistant controller suggested breaking each cost center into a hierarchy of smaller CCs. I do not want to build increased complexity into the chart of accounts just for approvals sake. Using supervisory rules based on requester was my reccomendation, but that can go wrong if the wrong requester is entered.