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What does “dotted line” mean here?

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What does “dotted line” mean here?

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The phrase “a dotted-line report” makes absolutely no sense to me (and I’ve never heard of a subordinate being referred to as a “report”). The way the sentence is written one would assume that the eschewing of discussion and making of quick decisions belongs to this “dotted-line report”. Again, I’ve never seen a person referred to as a “report”—but perhaps this is “new” terminology and means a subordinate to the CFO who, on a flowchart, would be joined to him by a dotted line! I look forward to your receiving an authoritative response from someone in the field. Whatever it means, it’s a very badly-written sentence.

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