Who: League Administrator
From User Home Page go to Manage League > Modify League Settings

This option allows the league to limit who can report forfeits when making game reports. You can independently specify whether or not referees or team contacts are allowed to do so. By default, neither can do so. Match Secretaries and League Admins can always report forfeits when reporting game results. See Report Game Results for more information on the impact of a reported forfeit.