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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.
  • Click Save.