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 597
TABLE 102.-PERCENTAGE RELATIONS OF DIFFERENT KINDS OF VOLUNTARY CONTRIBUTIONS FOR PUBLIC EDUCATION REPORTED TO THE BUREAU OF EDUCATION, TOTAL
FOR THE ISLANDS, 1913, 1918, 1923
[Source: Annual Reports of the Bureau of Education]
1913 1918 1923
Per cent Per cent Per cent
M oney......................................................... 63 74 38
Materials..................................................... 12 12 30
L abor......................................................... 10 9 19
L and.......................................................... 10 3 9
Miscellaneous................................................... 15 2 4
Total..................................................... 100 100 100
The purposes for which voluntary contributions are used are shown in
Table 103. This shows a shift from paying teachers' salaries and supporting athletics to a much greater investment in buildings and grounds
and to an increase in library expenditures. The "miscellaneous" item
of 1913 undoubtedly was largely for salaries. The shift is probably
due largely to the policies of the central office in the Bureau of Education. This office prescribes that the four-peso high-school tuition and
the two-peso intermediate-school tuition items must be expended for
athletics, library, and industrial purposes. Additional tuition charges
above the amounts covered by the blanket approval of the GovernorGeneral will be recommended to him by the Director of Education.
The funds accruing would be used for the necessary maintenance of
work in existing intermediate and high schools but not for school extension. In the case of primary schools, voluntary contributions will be
recommended only to provide sites and buildings for existing schools.
The Administrative Code forbids the charging of tuition in such schools
and the Bureau of Education wisely prohibits further school extension
when there is insufficient money for schools now in operation.
TABLE 103.-PURPOSES FOR WHICH VOLUNTARY CONTRIBUTIONS ARE EXPENDED
[Percentages of total voluntary contributions in the islands reported to Bureau of Education,
expended for different purposes, 1913, 1918, 1923]
(Source: Annual Reports of Bureau of Education]
1913 1918 1923
Per cent Per cent Per cent
Salaries................................................................. 30 4
Buildings and grounds..................................... 46 36 74
Libraries........................................................ 3 7 6
A thletics....................................................... 23 13 8
M iscellaneous.................................................. 28 14 8
T otal.................................................... 100 100 100