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.

566 EDUCATIONAL SURVEY OF THE PHILIPPINES
TOTAL EDUCATIONAL EXPENDITURES (CURRENT EXPENSES AND
CAPITAL OUTLAY COMBINED)
In Tables 70 to 73, inclusive, are presented facts with regard to total
educational expenditures. Naturally these expenditures exhibit practically the same changes as the current expenses and capital outlay
charges. From these tables three outstanding conclusions may be
drawn. First, educational have increased far more rapidly than the
noneducational expenditures. As a consequence, the percentage of total
governmental expenditures devoted to education is much greater than
in earlier years. Second, expenditures for education have increased
far more rapidly than expenditures for highway construction and health.
Third, in spite of this growing emphasis on education the Philippines
devote a smaller percentage of governmental expenditures to education
than does the median American State.
TABLE 70.-RELATIVE RATES OF INCREASE IN TOTAL GOVERNMENTAL (INSULAR,
PROVINCIAL, AND MUNICIPAL) EXPENDITURES FOR PUBLIC EDUCATION FOR ALL
PURPOSES, AND FOR NONEDUCATIONAL PURPOSES, PHILIPPINE ISLANDS, FOR CERTAIN
YEARS, 1913-1923
[Sources: Official reports of the Bureau of Audits and the Bureau of Education, with
duplications removed]
Amounts Percentage of 1913 as
base of 100
Year
Educational Noneduca- Educa- Nonedutional tional cational
1913......................................?7,146,802?43,643,491 100 100
1918...................................... 9,659,306 70,995,546 135 163
1919..................................... 13,195,411 89,675,838 185 205
1920..................................... 18,106,193 95,852,583 253 219
1921...................................... 22,872,440 89,778,011 320 206
1922..................................... 23,031,868 82,949,818 322 190
1923...................................... 23,587,101 77,044,030 330 177
TABLE 71.-PERCENTAGE OF TOTAL GOVERNMENTAL (INSULAR, PROVINCIAL, AND
MUNICIPAL) CURRENT EXPENSES AND CAPITAL OUTLAY, DEVOTED TO EDUCATION,
VARIOUS YEARS, 1913-1923
{Sources: Official reports of the Bureau of Audits and the Bureau of Education, with
duplications removed]
Amounts Percentage
Year devoted to
Education Governmentall education
1913................................................ 7,146,802 P50,790,293 14.1
1918................................................ 9,659,306 80,654,852 11.9
1919............................................... 13,195,411 102,871,249 12.8
1920................................................ 18,106,193 113,958,776 15.9
1921................................................ 22,872,440 112,650,451 20.3
1922................................................ 23,031,868 105,981,686 21.7
1923................................................ 23,587,101 100,631,131 23. 4
1 These are net expenditures and do not include debt payments, amounts paid to sinking
funds, investments in private corporations, advances to railway and other companies,
transfers of funds to the Gold Standard Fund, prior adjustments, and inter-governmental
transactions, and other credit adjustments.