The Finance and Budget Division, which has approximately twenty five staff, is responsible for the Organization's compliance with financial regulations, for the rules and regulations for budget preparation and implementation, for handling and recording the financial transactions and producing the Annual Financial Statements for the ITER Organization.

Specifically, the Division: prepares and ensures sound implementation of the annual budgets; ensures sound collaboration with internal and external auditors, including the Financial Audit Board; controls the administrative and financial management of the ITER Organization's assets and inventory; develops and deals with accounting systems to track commitments and payments for contracts and staff expenditures, agreements and arrangements; handles the income and treasury activities; tracks credits for in-kind contributions through seconded staff, task agreements and procurement arrangements; ensures the respect of internal controls and reliability of financial data, and provides monthly, quarterly and Annual Financial reporting on the ITER Organization's financial activities.

The Finance & Budget Division also publishes annual Financial Statements outlining the ITER budget.