I think you need to use a User Group. The pathway is
Admin Portal > Users > User Groups > New Group.
The group manager:
-will have access to the settings of members assigned to him
-will have access to the Reports tab, where he can see the calls and listen to the recordings of his members
You can't have 2 group managers for 1 group, you need to either create separate groups for each manager (with the same members if you want) or you can edit an existing user group and select a different group manager.
The role of the group manager doesn't matter as far as I know. You can leave him a Standard user or you can set him to Manager. In both cases they will be able to edit most of the User Details for the users assigned to them (First Name, Last Name, Extension, Contact number etc.) and they will be able to listen to the recordings
