Can a Proxy Delete a Denied Expense Report that is associated to a Travel Authorization

Hello,

I wanted to know if a proxy is able to delete an expense report that was denied by an approver.  The expense report is associated with a Travel Authorization and the user is unable to associated this TA to a new report because the TA is associated to a report that is denied.  I have tried to test this issue in one of our test environments, and was unable to delete the expense report.  Will the proxy just need to create a New TA?