Where does IT fall within your organization?

ros256 writes: I help out a relatively small ( 100 employees) medical device company that does not have a dedicated IT department. Instead the network admin reports to a manager in the Clinical department. Although this seems unusual to me, the organization isn't really structured at this point to have IT staff report to a department more relevant to the work they do. I've been giving thought as to where within the organization would make more sense. So, I pose this question to the slashdot community: Where does IT fall within the organizations you work with?