Yes, you can apply restrictions where you can use criteria's like job title, job categories to use restrict all employees but allow only certain employees like directors and managers to user certain expense types.
Please find the article and the video on how to allow the Directors and managers (or a specific group of employees) to use certain expense types.
Article - https://help.orangehrm.com/hc/en-us/articles/360008908174
Video - https://help.orangehrm.com/hc/en-us/articles/360007727214