When restarting the Desktop Delivery Controller 4.0 server, the IMA service fails, logging the following events:
EventID 3989: ”The Citrix Presentation Server failed to connect to the Data Store. ODBC error while connecting to the database: 08001 -> [Microsoft][ODBC SQL Server Driver][DBNETLIB]SQL Server does not exist or access denied.”
EventID 3634:”The server running Citrix Presentation Server failed to connect to the data store. The database is down or there is a network failure. Error: IMA_RESULT_DBCONNECT_FAILURE Indirect: 0 Server: DSN file: D:\Citrix\Independent Management Architecture\MF20.dsn”
EventID 3614: The server running Citrix Presentation Server failed to connect to the Data Store. Error – IMA_RESULT_DBCONNECT_FAILURE The database is down or there is a network failure.
This makes Citrix Desktop Delivery Controller Service, Citrix IMA Proxy Service, and Citrix Pool Management Service fail to start because the IMA service is hung during start up.
Add network account permission to the following key: HKLM\SOFTWARE\Microsoft\MSSQLServer\Client\SuperSocketNetLib\LastConnect
The issue seems to occur because of security rights. When you make an NT AUTHORITY\Network Service account, which is the security context the IMA service runs in, a member of the local administrator group on the server (or if the service is changed to run under a SYSTEM account), everything starts normally. A possible workaround is to grant NETWORK Service administrator rights or change the IMA service to run in SYSTEM context.
Source: CTX128971

Check out the below blog, might help.
http://citrixproblems.blogspot.com
P.S not spam. This is for the IMA service not starting.