When I change to a basic user role and go to the reports tab I do not see any of the subscriptions that I created. When I am in the system admin role, I see all the the subscriptions I created for everyone.
When you are in the system admin role, you will see all the the subscriptions you created for everyone, this is the way the product works.
Here is one example of how to do this. It is not the only way, but this way does work: