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.

590 EDUCATIONAL SURVEY OF THE PHILIPPINES

The Insular Government makes general and special appropriations
for education out of whatever revenues it may have. Each appropriation act shows the specific kind of education to be supported. The fact
that no definite portions of any insular revenues are available for general
or specific educational purposes, might seem to indicate that the responsibility of the Insular Government for financing the school system is
uncertain and unstable. But a study of the governmental budgets
during recent years points to the contrary. Since 1918 the practice
of appropriating funds to special, provincial, and municipal schools has
been fairly constant. As a rule the amounts provided for each aid
from year to year have increased. These facts indicate clearly the
intention to provide such appropriations for schools as the insular
revenues will permit.

TABLE 90.-GOVERNMENTAL EXPENDITURES FOR EDUCATION AND FOR OTHER
POSES BY POLITICAL DIVISIONS, PHILIPPINE ISLANDS, 1913, 1918, 1923
[Sources: Reports of Insular Auditor and of the Bureau of Education]

PUR23
80,300
87,101

1913

1918

Total governmental expenditures 1..................
Education....................................
All other.....................................
Total insular expenditures.........................
Education...................................
A ll other...................................
Total local expenditures........................
Education...............................
All other....................................
Total provincial expenditures 2.....................
Education................................
All other....................................
Total municipal expenditures......................
Education....................................
All other.....................................

654,523,023 P86,689,178
7,146,802 9,659,306

19;
f102,5
23,5

47,376,221 77,029,872 78,993,199
32,265,343 52,602,701 61,598,353
5,644,161 6,156,152 17,328,756
26,621,182 46,446,549 44,269,597
22,257,680 34,086,477 40,981,947
1,502,641 3,603,154 6,258,345
20,755,039 30,583,323 34,723,602
16,075,403 23,740,053 25,653,153
532,632 1,260,411 2,098,320
14,542,771 22,479,642 23,554,833
7,182,277 10,346,424 15,328,794
970,009 2,242,743 4,160,025

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6,212,268

8,103,681

11,168,769

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1 The aggregate of the total governmental expenditures by political divisions are somewhat larger than the total given on page 664 of the section on The Total Cost of Public
Education and Its Growth, for the reason that inter-governmental transactions and adjustments cannot be made on each division separately.
2 Include chartered cities, the City of Manila and City of Baguio.

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