Samuel, the easiest solution is to copy your financial statement and setup one financial for each Manager with their specific departments. For each statement setup one column for each department under the privy of the manager and optionally add a column to total all their departments. At the top of each column enter the department number and name of each department. Then reference the department in the financial statement GL formula so they are only showing the results for that particular department. There is a specific GL formula that does this. For each financial you an also select the specific departments available through a filter. For each Manager place the statements they can access in a data subfolder and only assign them rights access through Windows.