BPF APPROVAL

Currently we are on Budget Planning for 2016-17 for 23 cost centers. So I created one input template, will distribute to each cost center user. I have created BPF template for Department Approval. For each cost Center, we have two roles i.e., USER (Multiple Users), MANAGER (One Manager for All Cost Centers)

1. 1. USER- will enter the data values and comments and submit to the manager for Approval.

1. 2. Manager will review the data; will write Remarks.

Here Manager able to approve all the cost centers in single BPF Instance

Please help me to solve this