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.

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UNIVERSITY OF THE PHILIPPINES

671

The following statement shows the total expenses of the University of
the Philippines under the different items of expenditures for the academic
year 1923-1924. It is the sum total of the expenses of the different
colleges and schools. The largest item is that of salaries and wages.
In an educational institution where technical men, contract professors,
and other highly educated teachers are employed this is to be expected.
TABLE 129.-STATEMENT SHOWING THE TOTAL EXPENSES OF THE UNIVERSITY OF THE
PHILIPPINES INCURRED UNDER THE DIFFERENT ITEMS OF EXPENDITURES FOR THE
SCHOOL YEAR JUNE 1, 1923, TO MAY 31, 1924
Items Amount
Salaries and w ages................................................................................................ P,214,843.16
Contingent expenses:
Traveling expenses of personnel............................................... 33,702.25
Freight, express, and delivery service................................... 6,280.55
Postal, telegraph, telephone, and cable service................................ 10,497.57
Illumination and power service........................................... 10,070.57
Miscellaneous service..................................................... 24,916.32
Rentals of grounds and buildings................................ 10,090.00
Consumption of supplies and materials........................................................ 205,980.32
Printing and binding................................. 5,186.68
Cash contributions and gratuities......-.......-...... —...-..-... 68,665.84
Travel expenses of non-Government employees. —.............................. 246.61
Maintenance and repairs.......................................-...-. 8,463.50
Extraordinary losses................................................... 185.44
Total.3........................ --.. ---..... 384,285.63
Fixed assets:
Land.................................. --- —.... — ----------------- 9,951.35
Buildings........................................ 78,884.65
Motor vehicles and accessories........ — -............... --- —-.. --- — 5,592.50
Land transportation equipment................ -—... ---- -------------------------- -- 30.00
Industrial machinery and implements.................................. 435.00
Hand tools.......-..-.................. --.... 1.333.33
Furniture, office equipment, and books................... —.. --- —-—..... ----. -- 27,092.96
Technical and scientific equipment........-......-........... ---- 57,538.82
Telephone apparatus............................ ------------------ ------ 73.50
Miscellaneous equipment............................. ---- ---- -----—. 3,845.28
Breeding animals -.............. -............. --- —-.... 2,249.00
Total.............. -................. 187,026.39
Grand total................................ 1,786,155.18

In the following table a comparison is made with the various states
of the United States as to the per capita expenditure upon higher education. As is to be expected the sparsely populated states of the West
are at the top of the list. Since New York and Pennsylvania have
populations more nearly approaching that of the Philippines, it is
unfortunate that the Commission did not have figures at hand for those