1.Attached please find the recommendation have made by me. Also all the items are approved(were approved) by my acting head,Lily. 哪個對.?

the recommendation (that) "has been" made by me
= the recommendation I have made
= my recommendation

A more concise and direct way of writing the sentence :
I have attached my recommendation (for your reference).
Also, all the items have been approved by my acting head, Lily.

all items are approved
all items were apporved

兩個都不太好，雖然就你的寫作程度和英文文法不計算的話，作為工作溝通，最少意義上表達也要合理才成。

既然上文你錯誤地加入have made by me明顯你想表示這建議和批准是剛作出或剛成事的通告，因此可以按這邏輯寫成：
all items have been approved by my Acting Head, Lily.

理由1是假如這句是由Lily本人寫出的話用are approved便對了，因為approve的人是她本人，她可以用"現在時態"表達她批准的行為是永遠成立的，沒有時間性。但你作為引述則不可以這樣表示。
理由2是假如用were approved只能作為"記錄性質"的敘述，但你這句是表示你的建議實在是受到批准的可以執行，而不只是告訴他人這些"建議曾經被批准了"。

以上是寫法上的不同意義對照，假如面對的不是"英語人"而這所謂approved上沒有太大責任上的考慮的話，而單從你的選擇中批判的話，寫are approved會比寫were approved較好，最少表示這approval當下現時仍是有效的，而不是過去了的批准。如上所說，用are approved其實是表示你代你的Acting Head acting on她的approve通知。

(1)Attached are my recommendation for your cross reference.
(2)All items are on approval by my acting head, Lily.

(You or Sir) Please find the attached recommendation that [have made] by me. ←← "attached" 不宜作本句的主詞。
Also all the items [have approved] by my acting head, Lily. ←← 第一二句皆使用「現在完成式」為宜。

Attached herewith, please find my recommendation be made by me for your perusal.

多麼美好的一天拯救生命，不是嗎？