The price of the goods received as in-kind aid under the agreement on foreign aid, the details of such goods and customs exemption or not, including the customs exemption or not, after recording the income in accordance with this regulation, such aid shall be included in the financial statement and such statement shall be submitted to the Taluk Office, the relevant Treasury and Accounts Controller's Office and the Controller General of Accounts. Must be submitted to the office. A separate statement of material aid received under special circumstances, which is not included in the budget, should be made and one copy sent to the Office of the Controller General of Accounts and one copy to the Office of the Auditor General of Accounts for audit.