Hi Seema, 

So one of the OOTB ACLs provides READ access to the record if you're on the watchlist. This ACL doesn't give them access to the Work Notes, but the OOTB READ ACL to sn_hr_core_case.work_notes is granted to anyone who has HR Case Reader. 

So..... Record level is granted because of "Watchlist"

AND

Field level is granted because the user is in another COE and gains the roles necessary to see the fields. 

Thanks!