Yes, admins can create expenses for other users in two ways:
1) Import reports by mapping the user’s name in the file
Admins have an option to import reports in a CSV file format. When the admins import reports, if the email address of the user is mapped in the file, expense reports (draft) will be created under the respective user’s account. To import reports:
The imported report will be in Draft status and the expenses in the report will be imported as Unsubmitted expenses.
2) Send receipts to the user’s receipt inbox
Admins have access to the receipt forwarding address of all users. They can forward the expense receipts to the user’s receipt forwarding address and expenses will be created for that user.