Step 1 - Open the Users Folder
Step 2 - Click Add->Folder
Step 3 - Name the folder and describe the users who will live here
Step 4 - Open the newly created IT folder
Step 5 - Click Add->User
Step 6 - Fill out user information and click Submit.
Note: Continue this process for all departments and users until your user hierarchy has been completed. Below is an example of a fully built out user hierarchy.