How to transfer Expense reports created by User1 to User2

Summary:

Expenses created by a user1 need to be transferred to to user2 as user1 is no longer going to continue in that role.

Content (required):

Is this possible or not. If yes, what is the setup?

Version (include the version you are using, if applicable):

Code Snippet (add any code snippets that support your topic, if applicable):