i think it's just a select of three queries, which inserts into the new table.
INSERT INTO NEWTABLE(ColumnList)
SELECT RecordID,ManagerID,ManagerApprovedDate,'ManagerApproved'
From OriginalTable WHERE ManagerID IS NOT NULL UNION ALL
SELECT RecordID,ClerkID ,ClerkApprovedDate,'ClerkApproved'
From OriginalTable WHERE ClerkID IS NOT NULL UNION ALL
SELECT RecordID,FlunkyID,FlunkyApprovedDate,'FlunkyApproved'
From OriginalTable WHERE FlunkyID IS NOT NULL UNION ALL
Lowell