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Do all changes to a user have to be dual authorised when the administrator is set up with dual administration?

No, only if the change is to a limit or is increasing that user's permissions. If the administrator is removing an option then the change does not have to be authorised by a 2nd administrator. Note, if the change is to a limit then the user will not be able to approve any payments until the 2nd administrator has accepted the change.

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