교육감과 교육장은 제1항에 따른 보고서에 의하여 징수총괄부(별지 제40호서식)를 정리하되, 본청은 본청·직속기관·교육지원청·총괄로 구분하고, 교육지원청은 교육지원청·교육지원청 소속기관·총괄로 구분하여야 한다.
The superintendent of the Office of Education, the head of a District Office of Education shall organize the General Ledger of Collection (attached Form 40) according to the report under paragraph (1), but the main office shall be classified into the main office, Affiliated Agencies, the Education Support Agency, and education general administration, and the Education Support Agency shall be subdivided into the Education Support Office, to which an agency belongs, and its general administration.