There could be one possible reason why the user was unable to see the list of values.
In universe in object properties there is one check box "Assosiate list of values" select this check box and try. By default every object in universe will associate with list of values.
You have to create a dataprovider by selecting others-->personal files.
Now you have to create a dummy object and when you are using that in BO reporting then add that to filter panel and go for query results of dataprovider then you can take that and proceed.
There is one way to incorporate LOV for this problem.
1) In Universe
In Universe designer Goto Tool >>List of value>> Edit Lov. Select the object in which you want to associate the LOV then check the Personal data radio button below Click Ok. Provide the personalised list of value either in Txt excel or DB file and export the universe with these cutomizes LOV. Then only these LOV will be available during reporting.
