Hi prasanna,
Check if the user has sap_all or sap_bw profiles.This anyway makes the user a administrator.
Check if any other internal roles are provided to this user.remove all unwanted roles and just assign SAP_SPM_USER.
Else assigning only SAP_SPM_USER and if the authorization object is not changed and as-is from SAP then it can not happen.
If after removing SAP_all also issue persist then raise message in EPM-SA component.
regards,
bidisha