Hi Aravind,
As you said, OWNER & MANAGER should be assigned to work state 1, 2, and 3 ( that means OPEN, SUBMIT and Review). In this case the OWNER also will see the APPROVE OPTION right.
His manager should approve - That means in CFO team we have owner and manager concept.
my base member entity is 1100 - against to owner property I have given User1 ( CFO Team) and some one should approve right . so I have to maintain CFO Manager as in the hierarchy of that base member ( 1100 - having CG1 Group) against the CG1 I have to assign CFO( act as Manager)
Thanks Madhu