(ii)In calculating the expenditure from Government funds or any other public sources, e.g., District Board, Municipal Board, etc., In institutions under public management, all payments or contributions from fees or other sources credited to Government or the local body concerned should be deducted. Such payments should be shown as expenditure under the sub-heads 'fees' 'endowments' etc., or 'other sources' as the case may be against the appropriate side-heads under "Direct" or "Indirect" charges.