Primary Administrators, Administrators and Bookkeepers can see Reporting. All three types of users are also able to click on values on the Reporting page and follow the links to the All Transactions page.
Managers and Spenders can access the Reporting page if they have spent (or if their direct or indirect reports have spent).
Primary Administrators and Administrations will also receive the weekly Spend Snapshot email, but Bookkeepers, Managers and Spenders will not.