But of this number:  "Much, therefore, still remains to be done to bring up the state of elementary education in England and Wales to the degree of usefulness which we all regard as attainable and desirable"   In general, it considered that the system of state aid had worked well, but that the objectives had been set too high for the majority of children who attended these schools. Results should be tested to ensure that schools were providing value for money. A recommendation was made that school funding should continue but be made up of two parts, a small per capita sum and a larger sum based on whether the child passed an annual test. This enabled Robert Lowe, the minister who spoke for the education department in the House of Commons, to establish the "Revised Code in 1862" linking annual grants to pupil results.