To Whom Should Health Care Related HR Positions Report?

I just read the most recent issue of SmartBrief for CFOs and saw they had conducted a survey asking "Whom should HR report to?"  Following are the results of their survey.  

I am curious to know what you think; does this differ in the health care industry?  If you favor HR reporting to the CEO as a member of the C-suite please share your reasoning in the Comments section below.

Linda Owens
Interim Executive Director