If your "Division Budget" is a sum of the budget column per division and your "Division Expenses" is sum of your "Expenses to Date" column per division try this:
Do a summary function of a SUM on "Budget" at group footer 2 (Divisions). This should give you your total budget fo that Division.
Do another Summary Function on "Expenses to Date" at group footer 2 (Divisions). This should give you your total expenses for that Division.
Create a formula field:
if (sum of budget field)=0 then 0 else
(sum of expenses file)%(sum of budget field)
Your sum fields should show up as Report fields and can be dragged and dropped into your formula.
Put this formula field in group footer 2 and it should give you your percentages. You only need the if - then portion to habdle the exception of dividing by 0.