A survey of the educational system of the Philippine islands by the Board of educational survey, created under acts 3162 and 3196 of the Philippine Legislature.

FINANCE

565

CAPITAL OUTLAY
Tables 68 and 69 give figures on the relative increases in total expenditures for capital outlay similar to those of the previous sections on
current expenses. According to these tables the Philippines have, on
the whole, clearly favored educational as against noneducational needs
on capital outlay. In this connection, however, it should be noted that
in 1923 education received from the Thirty-million-peso Act only 64
per cent of the original appropriation for that year. None of the appropriations in this act could be directly expended for buildings. But
naturally, if the full-original appropriation for 1923 had been available,
the expenditures for school buildings by local authorities would have
been greater.
TABLE 68.-RELATIVE RATES OF INCREASE IN TOTAL GOVERNMENTAL (INSULAR,
PROVINCIAL, AND MUNICIPAL) EXPENDITURES FOR CAPITAL OUTLAY FOR EDUCATION
AND FOR NONEDUCATIONAL PURPOSES, PHILIPPINE ISLANDS, FOR CERTAIN YEARS,
1913-1923
[Sources: Official reports of the Bureau of Audits and of the Bureau of Education, with
duplications removed]
Amounts Percentage of 1913
as base of 100
Year
Educational Noneduca- Educa- Noneducational tional tional
Per cent Per cent
1913....................................... P873,229 P6,078,098 100 100
1918....................................... 1,629,611 12,846,769 176 211
1919....................................... 2,567,935 16,022,680 294 264
1920....................................... 2,895,309 17,699,799 332 291
1921....................................... 4,072,760 18,641,354 466 307
1922..................................... 2,601,218 15,908,243 297 262
1923....................................... 2,770,874 9,426,315 817 155

TABLE 69.-PERCENTAGES OF TOTAL GOVERNMENTAL EXPENDITURES FOR CAPITAL
OUTLAY DEVOTED TO EDUCATION, VARIOUS YEARS, 1913-1923
[Source: Official reports of the Bureau of Audits and of the Bureau of Education, with
duplications removed]
Amounts
Amounts Percentage
Year Total devoted to
Education governmental education
Per cent
1913.................................................. P873,229 6,951,327 12.6
1918.................................................. 1,529,611 14,376,280 10.6
1919.................................................. 2,567,935 18,590,615 13.8
1920.................................................. 2,895,309 20.,695,108 14.1
1921................................................. 4,072,760 22,714,114 17.9
1922................................................. 2,601,218 18,509,461 14.0
1923.................................................. 2,770,874 12,197,189 22.7