Dear Sathish
I think you are using the concept of authorization variable in the Auth Analysis. there are 2 approaches for this
1) Create a z table or a dso and maintain the manager - reportees detaiks
2) Otherwise you will have to get the logic how the manager is getting is linked to the reports and indirect reportees. You can check with HR info types for this
In the CMOD you will refer to this DSO or the table where you have the links.
The below docs can help you
Regards
Gajesh