FD

 declare  @sql varchar(8000) set @sql='' select @sql=QUOTENAME(deptlevel)+'= '''+ltrim(deptname)+''''

      from TBL_USERDEPT where TBL_USERDEPT.username='$name$'               

      exec('select top $limit$ d.*,r.* from tbl_dept d left join tbl_report r on r.employeenumber=d.employeenumber 

      where ' +@sql + ' and (d.ID >= (SELECT MAX(ID) FROM (SELECT TOP $start$ d.ID FROM tbl_dept d left  join tbl_report r on d.employeenumber=r.employeenumber