The straightforward reporting relationship would be a group of users reporting to the same manager. There can be more complicated relationships, such as a cross-functional team of users who report to different managers. Given the flexibility of reporting positions, there are different options for implementing cross-functional reporting structures. The easiest way to ensure users are reporting to the most appropriate supervisors is to manually set up a reporting hierarchy.
For example, in an organization unit consisting of different levels of social workers, it might make sense to set up reporting relationships based on experience. The less experienced social workers could report to more experienced social workers. The more experienced social workers could report to a lead position in a middle-management organization unit.