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Here is the explanation from Oracle Help:
Project and Labor Cost Security in Oracle Projects
Oracle Projects provides three levels of project-based security to protect data ownership and sensitivity in relation to a given project or project template. For each level of security, Oracle Projects enforces default business rules depending on an employee's relationship to a project, as illustrated below:
Action Key Member Cross- Project Other Users
Query project information YES YES YES
Update project information and perform functions on a project YES YES
View labor costs of detail expenditure items (@) YES YES
(@) Only if the user's project role type is configured to view labor costs.
You can override the default logic or add additional security criteria via the Project Security Client Extension. For a detailed description of the project security extension, see: Project Security Extension.
Key members are responsible for the management and administration of the project to which they are assigned. Each key member is assigned a project role type, which describes the type of role that the employee has on the project. Project role types include Project Manager and Project Administrator. You define whether each role type can view labor costs online and in reports.
Cross-project users can view expenditure details and update information for any project, even if they are not assigned as a key member to the project. Cross-project users log in to Oracle Projects under a cross-project responsibility. You define an Oracle Projects responsibility as a cross-project responsibility by setting the PA: Cross-Project Responsibility profile option value to Yes.
View Labor Cost Allowed
This level of security determines whether or not you can view labor costs (both raw and burdened). The default business rule in Oracle Projects is that you may view labor costs if you are:
### A key member for the project and your project role type allows you to view labor costs
### A cross-project user
If you are not permitted to view labor costs, the amount is not shown in the form field; that is, the field will be blank.
In addition to what Dina had specified you can identify the level of controls provided to the Project Roles using the Roles Form,where you can control the access to the associated Project Roles. If your PM hold the Cross Project User: View access then its difficult to control, unless you control the access using the CUSTOM.pll (which I have not implemented but you can try).