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A person set up a proxy for a proxy assisted user is able to email receipts to the assisted users expense reports as long as the proxy/sender enters the assisted users report id in the subject field properly. See below screenshot and link to the online help showing the format to user in the subject field of the email.
Note- proxies can’t email receipts to the assisted users receipt repository.. they have to send to a report or line within a specific expense report.
https://databasics.atlassian.net/wiki/display/PG7/E-Mail+Receipts
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