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This question is about vice president, business development and business development executive.
The sales team reports to the VP of business development. In many cases, this will be the sales team leads. Individual members of the sales team will typically report to the sales lead or sales manager, who then reports to the VP of Business Development.
A VP of business development is responsible for setting company sales targets and marketing goals. Their job duties include developing production and sales goals, consulting with management about the overall monetary health of the organization, getting new contracts, and overseeing salespeople.
The sales team reports to the VP of business development either every business quarter or every month in some cases.
If a sales team is failing to make their quota, the VP of business development will work with that team to strategize new sales techniques or, in some cases, may terminate ineffective sales team leads or the entire sales team and start over.
The VP of business development reports to the president but may do so to the board of directors or work directly with the CEO or other top management.
If multiple sales teams cannot meet their sales objectives, then the VP of business development is in danger of potentially losing their position unless they can increase the effectiveness of their sales teams and deliver each quarter.

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