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 573
literally starved. Furthermore, where little or no money is required this
administration is highly effective. If in the field that requires considerable sums for improvement and expansion it is rendering less efficient
service than in earlier years, the responsibility lies in large measure with
those who cut off the necessary funds. If the general administration
were now provided with even an approximation to the percentage of
school funds which it was formerly allotted, it might now be rendering
effective services in the very fields in which because of insufficient funds
it can at present do nothing.
TABLE 77.-TOTAL CURRENT EXPENSES (APPROXIMATE) OF PUBLIC EDUCATION,
|I ~ ~ CLASSIFIED BY TYPE OF ACTIVITY, 1919 AND 1923
[Sources: Bureau of Audits and Bureau of Education]

Amounts Percentae of
1919 1923 1919 1923
Per cent Per cent
Elementary Education I........................ P6,653,998 P15,663,993 63 75
Secondary Education....................... 1,622,785 2,416,868 15 12
Higher Education8............................ 1,416,041 1,861,155 13 9
General Administration 4........................ 934,632 874,211 9 4
Total.................................. 10,627,476 20,816,227 100 100

1 Includes primary and intermediate schools.
2 Includes all education not accounted for under the other three items.
8 Includes the University of the Philippines and scholarships in the United States and
foreign countries.
4 Includes central office of Bureau of Education and all the field force other than classroom
teachers, and administrative expenses incurred by both.
SUMMARY
r'g^~ ~FROM 1913 TO 1923
1. Total governmental expenditures for education in the Philippines
increased far more rapidly than the population, the school enrollment, or
any comparable expenditures for other purposes.
2. As a consequence the percentage of governmental expenditures
devoted to education increased three-fourths.
3. The middle figure for per capita expenditures for education by
provinces trebled.
4. The per capita expenditure for education although but one-twelfth
the expenditure in the United States, has increased much more rapidly
during the last ten years than in America.
5. The percentage of total educational expenditures devoted to
elementary education has grown to 75 per cent, while the percentages