What you are looking for is the statement to sort/subtotal the accounts by Dept first, then by Account, when Expanding a SmartSheet. Currently there are no settings to do that 'automatically'; SmartSheets always sort the generated rows by Account first then by Department. I can't think of a good way to re-sort everything - including subtotals - based on how things work.

You can copy/paste a set of rows (with all amounts linked to a particular cell containing the dept) then update the one cell with the new department.

If you 'wanted' page breaks between each department, you could set up a statement to look exactly like you want but for a single department only. Then use the Departmental Print function (and the 'Select all' button) to print for all departments - including any that have been recently added.