How about this?
Import-Csv C:\Junk\import.csv -Encoding UTF8 -Delimiter ';' |
ForEach-Object {
$auth1 = $null
$auth2 = $null
if (($_.division -eq 'Finance') -and ($_.department -eq 'Sales') -and ($_.function -eq 'Team Lead'))
{
$auth1 = $_.Usr
}
elseif (($_.divivision -eq 'Finance') -and ($_.department -eq 'Sales') -and ($_function -eq 'Head of Division'))
{
$auth2 = $_.Usr
}
$_ | Add-Member NoteProperty Auth1 $auth1
$_ | Add-Member NoteProperty Auth2 $auth2 -PassThru
} | Export-Csv c:\Junk\aut.csv -NoTypeInformation
Your code never added the new properties to the imported row. Also, you have to add both new properties to ALL the rows. If you add on, or the other, or none, the resulting CSV won't work the way you expect it to because the number of columns in each row would be unequal.