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Who can see the Reports Administration tab

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The Reports Administration tab, under Reports, only shows up for people whose role includes the Manage Report Templates permission. It's where report templates are created and changed.

The Manager and Administrator roles include that permission by default. If you build custom roles, you can add it to any of them whose people need to manage templates.

If you can't see the tab, ask a site Administrator to check your role. The permission controls template management only; it has nothing to do with who can view or file reports.