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.

596 EDUCATIONAL SURVEY OF THE PHILIPPINES

only those items which are definitely put under the control of the municipal authorities. Superintendents are to report every voluntary contribution amounting to at least P1 00. Consequently, most of the contributions
placed under the control of the municipal authorities are so reported.
However, the Survey Staff came across many instances where local
committees own sites and buildings which they seem unwilling to turn
over to the municipal authorities. While there is a considerable amount
of such property owned in this way, in the time available the Staff was
utterly unable to reach any estimate of its magnitude.
The voluntary contributions reported to the Bureau of Education for
1913, 1918, and 1923, are listed in Table 100. This shows also the
local governmental expenditures for education. From this table, it is
apparent that the voluntary contributions have increased far faster than
the local governmental expenditures for education. Table 101 shows
that the percentage relation of this contribution to local governmental
expenditures has been steadily increasing.
The kinds of voluntary contributions are shown in Table 102; from
this tabulation, the percentage of money contributions is less in 1923
than in 1913 and far less than in 1918. The percentage for sites has
remained about the same, while those for materials and labor have
increased. The changes reflect a change of policy from paying
teachers' salaries to a large providing of buildings and sites.
TABLE 100.-AMOUNTS OF VOLUNTARY CONTRIBUTIONS AND OF LOCAL GOVERNMENTAL
EXPENDITURES FOR EDUCATION, 1913, 1918, 1923
1913 1918 1923
Total local governmental expenditures for education...... P11,502,641 P3,503,154 16,258,345
Provincial........................................... 532,632 1,260,411 2,098,320
Municipal........................................... 970,009 2,242,743 4,160,025
Voluntary contributions............................. 198,544 617,400 1,191,059

TABLE 101.-PERCENTAGE RELATION OF VOLUNTARY CONTRIBUTIONS TO LOCAL GOVERNMENTAL EXPENDITURES FOR EDUCATION, 1913, 1918, 1923
1913 1918 1923
Per cent Per cent Percent
To total local governmental expenditures........................... 13.2 17.6 19.0
To provincial expenditures........................................ 37.3 49.0 56.8
To municipal expenditures........................................ 20.5 27.5 28.6