A user having access to all the reports may not see Time and TimeOff reports if the user does not have 'Time & Attendance' seat assigned.
Seat assignments control what data and what module a user has access to.
Please follow the steps below to assign Time & Attendance seat.
Login with Administrator privileges.
Click on Administration icon and then Users on the left pane.
Double click on the User's account and then Check 'Time & Attendance' seat assignment under Access tab.