Explanation
Sharing the folders with the Sales Managers profile is the best way to grant access to sales managers to automate access to these Public Reports and Dashboard folder, as it allows admins to share folders with users who have a specific profile4. Sharing the folders with a "Sales Managers" Public Group will work, but it will require manual maintenance and may not reflect changes in roles or positions. Sharing the folders with the lowest rates in the Role Hierarchy will not work, as folders cannot be shared with roles or subordinates.