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What does Manage Expense Report means in Oracle Fusion Cloud?

Summary:

We have a custom role and added the privilege Manage Expense Report and Review Expense Reimbursement in it. If they have this privilege, will they be able to approved the expense report even if they do not have a direct report under them?

Scenario: The original approver assigned the expense report for approval to another person who has the custom role with the privilege mentioned above. They do not expect that the assigned person by the original approver will be able to approve it since she doesn't have direct report under her.

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