Depending on your user rights, you have direct access to transactions pending moderation. The "My Pending Financing Plans" and "All Pending Financing Plans" views have been added to the drop-down menu of the transactions view only.
In the "My Pending Financing Plans" view, you can see the financing plans waiting to be confirm at your level. In the "All pending financing plans" view, you can see all the FPs pending validation, regardless of the level (see also the "Vehicles on pending FPs" badge).
Example: if I am at level 3, I see all the transactions whose FP is validated at level 2.