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I agree with the folks who don't believe these suggestions are always the "best practice" (and I cringed to use that phrase) for every company.

That said, I would like to suggest that IT does NOT need to run reports for users; I've seen too many situations where a programmer, or other technical resource, spent time each week feeding input to a program that generated a report. When that happened to me (because the programmer who had been running the report left the company) I trained the user and let her run the report herself.