An Approver or an Admin user can approve expense reports. An approver has the option of forwarding an expense report that has been submitted to them, to another approver for approval/rejection.
If you’re unavailable to approve expense reports, you can assign another approver to approve transactions on your behalf. These approvers are known as out of office approvers in Zoho Expense. When you assign an out-of-office approver, all the transactions that are submitted to you will be auto-forwarded to their Approvals tab through which they can approve the transactions.