When the "Receipt Number" column is included in Transaction Manager part, there will be an eReceipt link icon next to the receipt number. That link should only be available for the gifts have eReceipts issued by BBIS, and not available for offline gifts.
Currently, Transaction Manager will display the link icon for offline gifts entered in CRM as well if the offline gift is marked as "Receipted". And because the system doesn't have eReceipt data for offline gifts, clicking on the link of offline gifts will give error message: "You do not have permission to access this eReceipt."
Download and install the latest patch, which contains all fixes from previous patches. If you are running an older version, download and install the latest version and then the patch.