I have had a few rocky years lately, and I have discovered that there is no minimum for the IT department budget.
Being an IT consultant for the past ten years, I have long been convinced of the necessity that is the IT department, and a properly funded one at that. But managers view IT as cost only, since they have no way of measuring the benefit of being able to use a spreadsheet or click a button to have a report.
To me, it seems obvious that almost no company can survive without computers today, but ask any manager what IT is good for and most of the time the answer will be "spending money".
A few years ago, I had a very well-paid job in a consulting company. Then 9-11 struck, and a few months later I was downsized due to "budget constraints". I found another job in an agricultural company, but they told me they couldn't pay me more than 60% of my previous salary. Preferring work to unemployement, I took the job.
There, I integrated a company that gave the barest minimum in resources to the IT department. It was at a point where, if ever the special ticket printer broke down in the grain reception area (a common happening, what with all the dust floating around), there would be a two- to three-day delay before getting it fixed.
My conclusion is that IT will have the budget that allows the company to not totally break down. Any more than that is a luxury that only IT-concious managers will envision as useful.
Pascal.