New non-admin users cannot create Reports.

@uma.s following our discussion on this thread on the mailing list:

http://lists.vtigercrm.com/pipermail/vtigercrm-developers/2021-January/039723.html

Here is where the problem arises:

https://code.vtiger.com/vtiger/vtigercrm/blob/master/modules/Migration/schema/701_to_710.php#L348