Hi SandeepReddy,
How do you know which departments the manager has access to? Is it in Active Directory? If so, I recommend using our Active Directory Web Service which will allow complex queries of Active Directory data and enumeration of all users in a group, etc. You just can't use the UserProfile service in SharePoint to do the kind of complex queries it seems you will need.
However, you still need to keep a list of who has access to what and control that somehow. You also haven't explained what you are going to do when they edit the data. Is this read-only or are they also submitting updates? Need much more detail here bro.