There may be other tools that can do this, but FR is not the way.  FR works on one row at a time, using information in the first four columns as the framework for the whole row.  So the accounts in Column A have to apply to all sections; if you have accounts in another column, they may be printed but they will not be used in calculations.  Similarly, your criteria in Column B will apply to the whole row.  You can set criteria in each column to get good departmental financials, but in your case, it looks like your departments are too dissimilar to make this work.

There may be other tools that can do this, but FR is not the way.  FR works on one row at a time, using information in the first four columns as the framework for the whole row.  So the accounts in Column A have to apply to all sections; if you have accounts in another column, they may be printed but they will not be used in calculations.  Similarly, your criteria in Column B will apply to the whole row.  You can set criteria in each column to get good departmental financials, but in your case, it looks like your departments are too dissimilar to make this work.