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All Ledgers Visible 'OTBI Reports'

Hello,
There is an issue with the OTBI reports where all ledgers are visible in the report parameters irrespective of access set assigned a user.
Problem statement:
The OTBI Standard Report displays the ledgers and business units (BUs) for every defined BU on the application. Taking this into consideration, the user cannot view the details if he selects a ledger or BU that he is not authorized to view. What is the availability on the system to exclude other BU's from the LOVs. There should be one to one relation for all users where user should not see or submit other ledger/BUs record.
I have attached step by step document with screenshots.
SR reference - SR 3-37840672711
Regards,
Hiten