Hi,
There's no concept of L1 and L2 managers. All approval done by HR at Level 1 and Finance verifies and approves it Level 2. In case of HR and Finance person it is approved by their L1 manager as they can't approve their own claim.
All mail config related to 105/mailID/UserID done.
We have used concept of Approver group/Privilege group .
Regards,
Niladri