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Executive Summary
There is a need to restructure the STFAP and, in agreement with the proposal of the ad
hoc committee, the number of STFAP brackets should be reduced from nine to five, with
adjusted fee subsidies and benefits. The current procedure for the current numerical
bracketing scheme will be difficult to adapt to the new alphabetic bracketing. A modified
procedure is needed that can be readily updated and will have a more objective basis for
the assignment of brackets.
2. Recommendations
The tuition fee per unit for Group II will be ⅔ of the tuition fee for Group I:
2.2. Use the following general procedure for bracketing STFAP applicants:
a. Assign the bracket requested by the applicant.
b. Assign a bracket based on the reported income of the student, which is the sum
of father’s income, mother’s income, guardian’s income, spouse’s income, own
income, contributions from siblings and relatives, income from property, and
income from other sources.
c. Use an income function based on the latest Family Income and Expenditures
Survey (FIES) and the Labor Force Survey (LFS) to predict the income of
STFAP applicant. Use the predicted income to determine the bracket of the
applicant.
d. Assign a bracket based on other indicators, including indicators of high socio-
economic status.
e. Get the highest bracket based on the different brackets arrived at in a-d.
f. Adjust the bracket based on the previous year’s bracket or on other siblings’
brackets.
g. Assign those who did not file applications to Bracket A if the family income that
they declared when they confirmed their admission to U.P. is greater than
P1,000,000.
Assign those who did not file applications to Bracket B if the family income that
they declared when they confirmed their admission to U.P. is P1,000,000 or
less.
2.3. Review and update the income function and application form every three years as
the latest FIES and LFS are released by the National Statistics Office.
2.4. Run the two STFAP bracketing schemes (alphabetic and numeric) concurrently for
five years. The procedures for bracketing the old students under the existing
numeric STFAP system will remain unchanged.
2.5. Offer an online STFAP application service to accommodate a possible high number
of applications due to the increase in tuition and miscellaneous fees.
2.6. Develop the data processing systems for both online and batch processing of
STFAP applications for the alphabetic bracketing scheme as soon as possible.
Estimated minimum development and testing time is around three months.
Additional manpower to process the applications for the new alphabetic scheme
will be needed.
ii
2.7. Strengthen the Student Loan Board system to accommodate:
a. Students who may not qualify for full scholarships or tuition subsidies but may
encounter cash flow problems with the increased tuition.
b. Students who may submit their applications late and will not receive their
assigned brackets in time for the registration.
2.8. Explore the possibility of allowing the payment of tuition and other fees on
installment basis to assist the two categories of students identified in 2.7.
Committee to Review the Socialized Tuition and Financial Assistance Program (STFAP)
November 2006
iii
Report of the Committee to Review the
Socialized Tuition and Financial Assistance Program (STFAP)1
Following is the report of the committee to review the Socialized Tuition and Financial
Assistance Program (STFAP), which was constituted by UP Pres. Emerlinda R. Roman in
July 2006. It deals mainly with the restructuring of the STFAP that is to accompany the
proposed increase in tuition fees, and matters related to its implementation. After a brief
backgrounder, this report describes the “new” STFAP structure, the means-testing to
determine student eligibility for the tuition subsidy, the mechanics for implementing the
subsidy scheme, its implications on the University’s financial flows, and the proposed
procedures.
1. Background
Thus, the ad hoc committee recommended raising the undergraduate base tuition fee
from P300 to P1,000 per unit in the Diliman, Manila and Los Baños campuses and from
P200 to P600 per unit in Baguio and the Visayas and Mindanao units. Envisioned to take
effect in June 2007, and only for incoming freshmen, this proposed adjustment attempts to
merely restore the real value of UP’s tuition fees to the level which had already been
deemed reasonable in 1989. The committee also recommended increases in prevailing
miscellaneous fees charged by the autonomous units in order to help defray the most
important recurring costs faced by the University, namely, electricity, maintenance of the
Internet infrastructure, and the University library’s book and serial collections.
1
The STFAP review committee thanks Geoffrey Ducanes and Donald Ngwe for their excellent
research assistance.
The ad hoc committee also recommended a triennial review and readjustment of the
base-tuition fee with reference to which the magnitude of discounts and the coverage of
stipends that the University may be willing to offer in the future can be determined.
Table 1 below summarizes the key features of the new (or proposed) tuition fee
structure in comparison with those of the existing one.
As proposed by the ad hoc committee to review tuition and other fees, only two base
tuition rates shall be in effect under the new scheme for two groups of campuses compared
with three under the existing structure. The number of STFAP brackets is also reduced from
nine (9) to five (5), the first five brackets that are entitled to a full discount under the current
structure being collapsed into a single non-paying bracket under the restructured scheme. In
addition, the stipend per semester is standardized at P12,000, whereas under the existing
scheme four brackets (1-4) receive differentiated stipend amounts. Finally, whereas the
highest income bracket is asked to pay the base tuition fee under the existing structure, in
the proposed one, it is asked to pay at least 1.5 times the base tuition. This last feature is
added in recognition of the wide differential in mean incomes between students belonging to
the ninth and tenth deciles of the income distribution, whether of UP freshmen or the entire
population of Philippine households (see Table 3).
To distinguish the proposed scheme from the existing, we refer to the former as the
“alphabetic”, and the latter as the “numeric”, bracketing scheme. (It should be noted that,
since the adjusted tuition fees shall apply only to the entering freshman class, the two
STFAP schemes shall be in effect until such time that the cohort of 2006-2007 has
graduated.) In the alphabetic scheme, Bracket A corresponds to the highest socio-economic
bracket and Bracket E the lowest.2 (Table 2)
2
This reverses the original assignment of income groups to the alphabetic brackets (see Table 8 of
ad hoc committee report) to make the bracketing consistent with the common practice of assigning
the letter “A” to the richest income group and succeeding characters to lower income groups in
descending order.
2
Students in the lowest income bracket (E) with annual family incomes of P80,000 or
less shall pay no tuition, laboratory, and miscellaneous fees and receive a semestral stipend
of P12,000, while those in the highest income bracket (A), with annual incomes above
P1,000,000, shall pay P1,500 tuition per credit unit in the Diliman, Manila, and Los Baños
campuses or P1,000 in the Baguio, Visayas, and Mindanao campuses. The distribution of
family incomes among admitted freshmen in 2004 is the basis for drawing the boundaries
between the socio-economic brackets.
Assuming that the income profile of entering UP students stays the same as in 2004
(the year for which the UP data cited below are available)3, close to 80 percent of admitted
freshmen will be paying less than the “full cost” of a UP education under the proposed
STFAP structure (column 2, Table 3 below); that is, if full cost is defined as P1,000 per unit4.
Bracket E students, who will enjoy full discount and a semestral stipend, will comprise more
than 20 percent, while a similar percentage will be in Bracket D paying P300 per unit. Only
the richest 20 percent will actually be paying the full cost; the greater proportion – about 40
percent – will be paying P600 per unit, or double what they are currently paying.
Since the actual distribution of freshmen entrants may, however, be different from
one year to the next depending on various factors (e.g., UPCAT passing rates, show rates,
etc.), a better way to appreciate the new STFAP structure is to see how the proposed
brackets map to the national income distribution. With the new STFAP bracketing scheme,
students up to the fourth decile, along with some from the fifth (approximately the 42nd
percentile) of the national distribution (refer to column 4), shall be entitled to free tuition and
a stipend (Bracket E). Those coming from families in the fifth up to the seventh deciles
(approximately the 66th percentile) shall be in Bracket D with a 70 percent discount. Bracket
C with a 40 percent discount includes students from the seventh all the way up to the richest
decile of the national distribution. This is because the income profile of UP students
(columns 2 and 3) is markedly different from the national distribution (columns 4 and 5). Note
that the top three income deciles in the UP distribution belong to the richest decile in the
national distribution. In effect, UP students coming from families up to the 97th percentile of
the national income distribution (maximum annual family income of P500,000) shall continue
to enjoy a tuition subsidy even under the restructured STFAP. Thus, it is accurate to say that
3
It should be noted, however, that such figures are based solely on students’ declared incomes and
thus are likely to be understated.
4
In fact, full-cost tuition is really closer to P1,500 per unit based on estimates of direct cost of
undergraduate instruction at UP (Table 5, Report of ad hoc committee to review tuition and other
fees). This implies that all but the richest 3-5 percent will continue to be subsidized by the state.
3
only those students who come from the most affluent families will be asked to pay full-cost or
near full-cost tuition.
For reasons of vertical equity, it should not be objectionable then that a bracket
(Bracket A) is being included to cover students from the richest percentile(s) who will be
assessed 1.5 times the base tuition fee – although the mechanism for implementing this
needs fleshing out. Table 4 reinforces this point by presenting the national distribution of
income by quantiles. As a closer inspection of the national data reveals, the highest income
for families in the 19th quantile (or 95th percentile) is less than P500,000, placing students in
this income group no higher than Bracket C. This means that the full effect of the proposed
hike in UP tuition fees is likely to be felt only by those students whose families belong to the
richest 3 percent of the population. This accounts for approximately 20 percent of UP’s
entering class going by 2004 data.
Maximum Maximum
20
Bracket Income Income
Quantiles
(UP) (National)
1 27,851
2 36,000 35,803
3 E 42,412
4 65,000 48,584
5 54,957
6 98,169 61,601
7 D 68,770
8 135,140 76,340
9 85,515
10 182,239 94,679
11 105,342
12 247,264 118,480
C
13 133,652
14 340,000 151,625
15 174,465
16 509,200 203,318
17 242,004
18 B 700,000 301,516
19 420,286
20 A 8,105,000 32,256,048
The determination of whether a student qualifies for a tuition fee discount under
STFAP is essentially a problem of determining whether the student’s socio-economic status
as measured by family income classifies him or her as being in Brackets C, D, or E. This
process is not costless and requires that families at the very least are willing to cooperate
with the University in answering very personal questions relating to their finances. It also
assumes that the University has the means to verify the information supplied given all the
incentives and opportunities of subsidy applicants to conceal or under-report their incomes
and assets.
4
3.1 The current system
The basis for determining how much tuition and miscellaneous fees a UP student
should pay, as well as whether he/she qualifies for some form of financial assistance, under
the current STFAP scheme is capacity to pay as measured by annual family income with the
cut-offs for the income brackets adjusted for family size and region of residence (i.e.,
whether Metro Manila, other urban areas, or rural areas) [STFAP Bulletin, March 2003].
As a general rule, income tax returns and/or declared income, assets and liabilities of
the applicant’s parents or guardians are used to determine the student’s capacity to pay.
“However, the University reserves the right to use other bases, including home visits, in
determining financial assistance, and in determining the kind and amount of assistance to be
extended.” [STFAP Bulletin, March 2003]. Based on the information gathered, a student is
assigned to one of nine income brackets.
In practice, the information collected from the STFAP 16-page application form is
processed to determine a student’s income bracket.5 This involves an exercise that
considers the applicant’s desired bracket based on declared family income, assets owned,
and such other income-related characteristics as region of residence, high school type,
residence type, including electricity expenditures. Separate bracketings are done based on
an evaluation of the (i) applicant’s declared family income; (ii) the applicant’s adjusted family
income (which includes incomes of all income earners living with the family); (iii) other socio-
economic variables (e.g., ownership of certain assets, number of household help, and
whether the family employs full-time gardeners, security guards, etc.); and (iv) electricity
expenditures. An applicant may be classified under one income bracket using declared
income as criterion, but may be grouped in a different bracket (higher or lower) based on
another criterion or set of criteria. An applicant’s final bracket is the highest one to which
he/she has been assigned based on items (i)-(iv). In case a student wishes to contest his/her
bracket assignment, he/she may appeal to the committee on scholarships and financial
assistance of the constituent university.
The main limitation of the current system is that the relative weights given to the
family attributes used to evaluate students’ incomes are not derived from an empirically
verifiable procedure that can be replicated. As such, the weights are less than objective,
being greatly dependent on the intuition or “best guess” of the evaluating committee about
the relationship between each of the attributes being considered and family income. This
approach is not inherently wrong6. Its principal drawback, however, is that a committee with
a different membership could arrive at an entirely different result depending on its members’
intuition or “best guess.” As such, the procedure for determining STFAP eligibility can always
be challenged on grounds of being largely ad hoc, that is, as lacking an objective basis for
judging in which income bracket a particular STFAP applicant ought to be classified. The
procedure can also prove to be intractable after some period of time or after several changes
in the composition of the evaluation committee.
5
Some observers have noted that the length of the application form can deter applicants. On the
other hand, this makes it more likely that only those students who truly need financial assistance will
take the trouble to apply for a tuition fee discount under STFAP.
6
Some indicators used currently for bracketing under the existing STFAP scheme in fact turn out to
be strong predictors of family income (e.g., electricity expenditures, number of household help) in a
statistical sense.
5
such a procedure continues to be used today to determine bracketing when household level
data that can be used to inform the University on the relationship between family income and
a host of income-related family variables are more easily available, and computing power
has become relatively cheap.
The income function estimated using the LFS and FIES data will generate
parameters showing how the various family level variables are related to annual family
income. These estimated parameters can then be used to predict the income of STFAP
applicants based on the information gathered from their application forms. To make this
possible, however, it is necessary that the same type of information gathered from the two
national surveys also be asked in the STFAP questionnaire, and, more importantly, that they
be encoded similarly (see Appendix A). The committee’s recommendations pertaining to the
STFAP application form incorporate this concern.
The proposed bracketing, however, shall not rely solely on predicted income but use
as well other information supplied by the STFAP applicant, such as reported or declared
family income, high school tuition paid, and some other indicators of socio-economic status
(e.g., ownership of a swimming pool, international credit card/s) that are not normally
captured in the FIES. For example, an entering freshman who had previously studied in a
high school that charged P45,000 a year without any scholarship would be classified in
Bracket B.
Essentially, then, the determination of eligibility for tuition fee discounts under the
proposed STFAP alphabetic scheme shall involve the following steps:
a. Bracket using the bracket (C, D, or E) requested by the student in the application
form. [B1]
b. Bracket using the reported family income of the student, which is the sum of
father’s income, mother’s income, guardian’s income, spouse’s income, own
income, contributions from siblings and relatives, income from property, and
income from other sources. [B2]
c. Bracket using the predicted income using the income function generated from the
FIES/LFS and the information supplied by the student. [B3]
d. Bracket using the annual fees paid either in high school if a new college student,
or school fees in previous college if a transferee, given that the student was not a
scholar. Also assign the student to bracket A if indicators of high socio-economic
status are present (e.g., with security guard, with swimming pool, etc.). [B4]
e. The final bracket is the highest bracket assignment based on steps a-d. That is,
Final bracket = max (B1, B2, B3, B4).
6
f. Adjust the final bracket as necessary based on other factors, such as other
siblings’ STFAP brackets.
The proposed scheme thus retains an important feature of the current system in
considering alternative bracket assignments initially and then determining the final bracket
assignment based on the highest bracket assignment of the applicant among the
alternatives. The innovation introduced is in the use of nationally representative data (step c)
to determine the relationship between annual family income and non-income variables, and
then to use the parameters generated from the income function with the information from
STFAP applicants to predict their incomes as a basis for bracket assignment. This reduces
the degree of subjectivity involved in using the information on assets to determine an
applicant’s bracket. Moreover, the parameter estimates generated from the income function
can be updated regularly as new information from the FIES and LFS become available. The
committee recommends a review of STFAP every three years to coincide with the tuition fee
review to be conducted as recommended by the ad hoc committee to review tuition and
other fees.
As under the current system, applicants who wish to contest their bracket assignment
may appeal to the committee on scholarships and financial assistance of the constituent
university.
Under the current STFAP scheme, students who do not apply for tuition discounts
are assigned to the highest income bracket, Bracket 9. Under the proposed scheme,
however, it is recommended that Bracket B be the default bracket. One reason is
administrative ease; making Bracket A the default bracket would invite too many
applications. Families otherwise willing to pay the P1,000 per unit tuition fee in order to be
spared the inconvenience of filing an STFAP application may find avoiding to pay P1,500
enough incentive to apply. Since Bracket A students, those with annual family incomes more
than P1,000,000, comprise no more than 4-5 percent of the entering class (based on 2004
statistics), the additional cost of processing applications in order to determine who should
properly be classified in Bracket A may not be commensurate to the potential addition in
revenue. Still, the question remains: how to differentiate Bracket A students from Bracket B
when the latter is the default bracket.
In order to get a sense of how the new fee structure is going to affect the University’s
financial flows, it is important to consider that more students may be applying for STFAP in
light of the higher base tuition fee (and stipend for bracket E students).
Under the current scheme, tuition fee discounts and stipends are extended (in
theory) to students whose family incomes are P250,000 and below. In 2004, 1,592 freshmen
applied for scholarships out of an entering class of 6,684 (Table 5). Among the enrolled
freshmen, 4,063 had declared incomes of P250,000 or less. Hence, among the students that
should have been entitled to subsidies, 39 percent chose to file an application with the
STFAP.
7
Table 5: Entering Freshmen in 2004 by income bracket based on declared incomes
Diliman Manila Los Banos Baguio San Fernando Cebu Tacloban/Palo Iloilo/Miagao Mindanao Total
Bracket
A 1,000,000+ 172 43 37 13 2 0 1 8 1 277
B 500,001-1,000,000 543 130 257 81 15 19 10 32 12 1099
C 135,001-500,000 1107 194 706 217 37 67 99 155 57 2639
D 80,001-135,000 374 54 257 84 20 44 42 60 28 963
E 0-80,000 504 79 465 143 19 82 105 235 74 1706
Total 2700 500 1722 538 93 212 257 490 172 6684
It may be argued, however, that 1,641 STFAP applications is probably a low estimate
because a P1,000 base tuition fee is a much stronger incentive to apply for a scholarship
than a P300 base, whichever income range is concerned. In other words, it can easily occur
that the number of applications might double, even just among students belonging the
P250,000 and below income range.
Hence, the following simulations project revenue flows for application rates of 40, 50,
65, and 80 percent. Only declared income is used as a basis for bracket assignments in the
simulations because it is the only indicator that is uniformly available for the whole entering
class. It is assumed, therefore, that for every given bracket from C to E, 40-80 percent of
targeted students will apply to their appropriate brackets and that each application will be
successful. It is further assumed that 40-80 percent of students who belong to bracket A will
be identified and charged P1,500 per unit. The students who choose not to apply and are not
assigned to bracket A will automatically fall into bracket B.
The results for one semester, assuming a 15-unit credit load per student, are shown
in Tables 6, 6a, 6b, and 6c. Inflows consist of revenue from tuition fees and miscellaneous
fees. Outflows consist of payments of stipends.
Depending upon the application rate assumed for STFAP, revenue from tuition and
miscellaneous fees range from P85.1 million (40 percent application rate) to P68.1 million
(80 percent application rate). With stipends ranging from a low of P8.2 million to a high of
P16.4 million, net inflows for one semester from freshmen enrollees would be anywhere
between P51.7 and P76.9 million. Relative to the P40 million7 that the University currently
receives from tuition and miscellaneous fees, this means an additional P12-36 million in
revenues for the University for one semester, or roughly P24-72 million a year.
7
This is a very rough estimate. Based on very aggregative information available, only receipts from
tuition and miscellaneous fees per semester per year level could be estimated. It was assumed that
each year level accounted for the same proportion. Information regarding stipends for STFAP was
also not readily available and could not be netted out. This yielded a ballpark figure of about P40
million per semester per year level.
8
Table 6: SIMULATION OF ONE-SEMESTER FINANCIAL FLOWS
(Using 2004 data for enrolled freshmen)
40 percent STFAP application rate
Freshman Enrolment by Campus
Diliman Manila Los Banos Baguio San Fernando Cebu Tacloban/Palo Iloilo/Miagao Mindanao Total
Bracket
A 69 17 15 5 1 0 0 3 0 111
B 1837 352 1136 355 62 135 158 307 108 4450
C 443 78 282 87 15 27 40 62 23 1056
D 150 22 103 34 8 18 17 24 11 385
E 202 32 186 57 8 33 42 94 30 682
Total Enrollees 2700 500 1722 538 93 212 257 490 172 6684
STFAP Applicants 794 131 571 178 30 77 98 180 64 2123
Inflows
Tuition fees* 33,764,400 6,462,600 20,377,200 3,896,400 681,000 1,426,800 1,717,800 3,253,200 1,148,400 72,727,800
Miscellaneous fees 5,400,000 975,000 3,444,000 755,890 130,665 297,860 361,085 688,450 282,080 12,335,030
Subtotal 39,164,400 7,437,600 23,821,200 4,652,290 811,665 1,724,660 2,078,885 3,941,650 1,430,480 85,062,830
Outflows
Stipend Allocation** 2,419,200 379,200 2,232,000 686,400 91,200 393,600 504,000 1,128,000 355,200 8,188,800
Net flow 36,745,200 7,058,400 21,589,200 3,965,890 720,465 1,331,060 1,574,885 2,813,650 1,075,280 76,874,030
Inflow at full cost tuition + misc fees*** 66,150,000 12,225,000 42,189,000 12,860,890 2,223,165 5,067,860 6,143,585 11,713,450 4,152,080 162,725,030
Subsidy from tuition discounts 26,985,600 4,787,400 18,367,800 8,208,600 1,411,500 3,343,200 4,064,700 7,771,800 2,721,600 77,662,200
Effective total subsidy**** 29,404,800 5,166,600 20,599,800 8,895,000 1,502,700 3,736,800 4,568,700 8,899,800 3,076,800 85,851,000
9
Table 6a: SIMULATION OF ONE-SEMESTER FINANCIAL FLOWS
(Using 2004 data for enrolled freshmen)
50 percent STFAP application rate
Freshman Enrolment by Campus
Diliman Manila Los Banos Baguio San Fernando Cebu Tacloban/Palo Iloilo/Miagao Mindanao Total
Bracket
A 86 22 19 7 1 0 1 4 1 139
B 1622 315 990 310 54 116 134 261 92 3892
C 554 97 353 109 19 34 50 78 29 1320
D 187 27 129 42 10 22 21 30 14 482
E 252 40 233 72 10 41 53 118 37 853
Total Enrollees 2700 500 1722 538 93 212 257 490 172 6684
STFAP Applicants 993 164 714 222 38 97 123 225 80 2654
Inflows
Tuition fees* 32,080,500 6,203,250 19,014,000 3,660,000 642,000 1,306,500 1,569,000 2,964,000 1,048,500 68,487,750
Miscellaneous fees 5,400,000 975,000 3,444,000 755,890 130,665 297,860 361,085 688,450 282,080 12,335,030
Subtotal 37,480,500 7,178,250 22,458,000 4,415,890 772,665 1,604,360 1,930,085 3,652,450 1,330,580 80,822,780
Outflows
Stipend Allocation** 3,024,000 474,000 2,790,000 858,000 114,000 492,000 630,000 1,410,000 444,000 10,236,000
Net flow 34,456,500 6,704,250 19,668,000 3,557,890 658,665 1,112,360 1,300,085 2,242,450 886,580 70,586,780
Inflow at full-cost tuition + misc fees*** 66,150,000 12,225,000 42,189,000 12,860,890 2,223,165 5,067,860 6,143,585 11,713,450 4,152,080 162,725,030
Subsidy from tuition discounts 28,669,500 5,046,750 19,731,000 8,445,000 1,450,500 3,463,500 4,213,500 8,061,000 2,821,500 81,902,250
Effective total subsidy**** 31,693,500 5,520,750 22,521,000 9,303,000 1,564,500 3,955,500 4,843,500 9,471,000 3,265,500 92,138,250
10
Table 6b: SIMULATION OF ONE-SEMESTER FINANCIAL FLOWS
(Using 2004 data for enrolled freshmen)
65 percent STFAP application rate
Freshman Enrolment by Campus
Diliman Manila Los Banos Baguio San Fernando Cebu Tacloban/Palo Iloilo/Miagao Mindanao Total
Bracket
A 112 28 24 8 1 0 1 5 1 180
B 1298 260 770 241 42 87 96 192 68 3054
C 720 126 459 141 24 44 64 101 37 1715
D 243 35 167 55 13 29 27 39 18 626
E 328 51 302 93 12 53 68 153 48 1109
Total Enrollees 2700 500 1722 538 93 212 257 490 172 6684
STFAP Applicants 1290 213 928 289 49 125 160 293 103 3450
Inflows
Tuition fees* 29,554,650 5,814,225 16,969,200 3,305,400 583,500 1,126,050 1,345,800 2,530,200 898,650 62,127,675
Miscellaneous fees 5,400,000 975,000 3,444,000 755,890 130,665 297,860 361,085 688,450 282,080 12,335,030
Subtotal 34,954,650 6,789,225 20,413,200 4,061,290 714,165 1,423,910 1,706,885 3,218,650 1,180,730 74,462,705
Outflows
Stipend Allocation** 3,931,200 616,200 3,627,000 1,115,400 148,200 639,600 819,000 1,833,000 577,200 13,306,800
Net flow 31,023,450 6,173,025 16,786,200 2,945,890 565,965 784,310 887,885 1,385,650 603,530 61,155,905
Inflow at full-cost tuition + misc fees*** 66,150,000 12,225,000 42,189,000 12,860,890 2,223,165 5,067,860 6,143,585 11,713,450 4,152,080 162,725,030
Subsidy from tuition discounts 31,195,350 5,435,775 21,775,800 8,799,600 1,509,000 3,643,950 4,436,700 8,494,800 2,971,350 88,262,325
Effective total subsidy**** 35,126,550 6,051,975 25,402,800 9,915,000 1,657,200 4,283,550 5,255,700 10,327,800 3,548,550 101,569,125
11
Table 6c: SIMULATION OF ONE-SEMESTER FINANCIAL FLOWS
(Using 2004 data for enrolled freshmen)
80 percent STFAP application rate
Freshman Enrolment by Campus
Diliman Manila Los Banos Baguio San Fernando Cebu Tacloban/Palo Iloilo/Miagao Mindanao Total
Bracket
A 138 34 30 10 2 0 1 6 1 222
B 974 204 550 172 31 58 59 124 44 2216
C 886 155 565 174 30 54 79 124 46 2111
D 299 43 206 67 16 35 34 48 22 770
E 403 63 372 114 15 66 84 188 59 1365
Total Enrollees 2700 500 1722 538 93 212 257 490 172 6684
STFAP Applicants 1588 262 1142 355 61 154 197 360 127 4246
Inflows
Tuition fees* 27,028,800 5,425,200 14,924,400 2,950,800 525,000 945,600 1,122,600 2,096,400 748,800 55,767,600
Miscellaneous fees 5,400,000 975,000 3,444,000 755,890 130,665 297,860 361,085 688,450 282,080 12,335,030
Subtotal 32,428,800 6,400,200 18,368,400 3,706,690 655,665 1,243,460 1,483,685 2,784,850 1,030,880 68,102,630
Outflows
Stipend Allocation** 4,838,400 758,400 4,464,000 1,372,800 182,400 787,200 1,008,000 2,256,000 710,400 16,377,600
Net flow 27,590,400 5,641,800 13,904,400 2,333,890 473,265 456,260 475,685 528,850 320,480 51,725,030
Inflow at full-cost tuition + misc fees*** 66,150,000 12,225,000 42,189,000 12,860,890 2,223,165 5,067,860 6,143,585 11,713,450 4,152,080 162,725,030
Subsidy from tuition discounts 33,721,200 5,824,800 23,820,600 9,154,200 1,567,500 3,824,400 4,659,900 8,928,600 3,121,200 94,622,400
Effective total subsidy**** 38,559,600 6,583,200 28,284,600 10,527,000 1,749,900 4,611,600 5,667,900 11,184,600 3,831,600 111,000,000
12
5. The effective subsidy
The last three rows in Tables 6-6c show the effective subsidy from UP’s socialized tuition
fee structure. If tuition is computed at the full cost per credit unit of P1,500 and each student
regardless of campus pays this amount plus the applicable miscellaneous fees, total revenue
would amount to P162.7 million. As a result of the University’s STFAP, however, inflows range
from P68.1 to P85.1 only, effectively imparting a subsidy to those students who are able to enjoy a
tuition fee discount. Together with the stipends, the effective subsidy for entering freshmen from
STFAP ranges from P85.8-P111.0 million, depending upon the actual coverage of STFAP. The
subsidy is of two parts: (i) the differential between actual tuition fees paid and the full-cost tuition
fee, which ranges from P78-95 million; and (ii) the stipend for Bracket E students, from P8.2-16.4
million.
A revision in the STFAP processing will have to be implemented to reflect the modifications
made in the bracketing scheme. Because of the anticipated large number of applications and the
limited time between application and release of bracketing results, an online STFAP application
will have to be deployed, together with the paper-based application currently in place for the
numeric scheme.
UPCAT qualifiers will be required to declare their family gross income when they send their
confirmation to enroll in UP. Copies of the immediately preceding year’s Income Tax Returns of
the student/parents/legal guardian/spouse must be submitted.
Based on their declared family income, all students with family gross income higher than
P1,000,000 will be assigned to Bracket A. Bracket A students will retain their status until they
graduate unless they apply for STFAP assistance.
Students with declared family gross income of P1,000,000 or below and who do not apply
for the STFAP will be assigned to Bracket B. Bracket B students will retain their status until they
graduate unless they apply for STFAP assistance, in which case they may be assigned to any
bracket (including Bracket A).
Students who are on government or private scholarships other than STFAP will be
assigned to Bracket B for the assessment of fees.
6.2 Applications
Applications for the STFAP will be made available on paper forms as well as online. For
online applications, the printed copy of the accomplished form will have to be submitted
subsequently, together with the supporting documents.
A modified STFAP form, Form AB-1, will be used for the application (see Appendix B). This
form, based on the original application form used in the numerical bracketing system, has been
revised to maximize the collection of information for the predictive family income function. The
paper forms will be distributed by and submitted to the campus student affairs office.
13
6.3 Bracketing procedure for applicants
Step 1: Assign the bracket (C, D, or E) requested by the student in the application as B1.
Step 2: Assign a bracket based on the reported income of the student, which is the sum of
father’s income, mother’s income, guardian’s income, spouse’s income, own income,
contributions from siblings and relatives, income from property, and income from other
sources as B2.
Step 3: Assign a bracket based on the predicted family income using the income function
generated from the latest FIES and LFS as B3.
The basis of the range is what the student will pay in UP under that bracket,
assuming an 18-unit credit load with 3 laboratory units with laboratory fees and full
miscellaneous fees.
Step 5: Get the highest among brackets B1, B2, B3, and B4 and assign this bracket to the
applicant.
14
6.4 Release of Bracket Results
For students who submit their applications before the deadline, the bracketing results will
be released:
• Before the regular registration for old students
• Before the advance registration for incoming freshmen for the First Semester of each
academic year.
These students may be re-assessed for tuition, laboratory, and miscellaneous fees once
their final brackets are determined.
6.5 Appeals
Appeals for review of the brackets and special circumstances will be received for
deliberation by the CU committee on scholarships and financial assistance.
15
8. Additional support for students
The increase in tuition fees may result in some students who will be assigned to brackets
A, B, C, or D and may have the capacity to pay but may encounter cash flow problems during
registration and the payment of tuition. In addition, there will be students who will submit their
applications late and may not get their assigned brackets in time for the payment of fees, thus they
may have to pay higher tuition and other fees in advance. To assist these types of students, the
University may need to strengthen the Student Loan Board system, and may want to explore the
possibility of allowing students to pay their tuition, laboratory, and miscellaneous fees on
installment basis. ₪
Committee to Review the Socialized Tuition and Financial Assistance Program (STFAP)
November 2006
16
Appendix A: Estimating the income function
Yj = βiXij + γiAij + εj ,
where for the jth family, Y is current income, X is a vector of family characteristics, A is a
vector of assets owned, βi and γi are parameters to be estimated, and ε is an error term.
Table A1 lists the variables to be included in the model estimation and their source.
They include both numeric and categorical variables. Expenditure on electricity, floor area of
house, the quantity of household appliances and motor vehicles owned and region of
residence are from the FIES. Household characteristic variables are obtained mainly from
the LFS and include number of household members in specific occupational categories,
number of household members by educational level completed, number of household
helpers employed, and number of OFWs in the household. The model is estimated by
ordinary least squares; the results are reported in Table A2.
The results of the estimation shown in Table A2 can then be used to predict the
incomes of families of STFAP applicants. To be able to do this, however, it is necessary that
the variables from the applicants’ sample be constructed in the same way as those from the
FIES and LFS.
Unfortunately, while the STFAP application form asks questions about the occupation
of parents and/or spouse, or guardian, siblings, and other household members, these are
not currently inputted as part of the database. Instead, only an indicator of whether the
parents are employed and the number of siblings that are employed are inputted. Another
observation is that the education variable – which has been shown in various studies to have
a strong effect on earnings – also lacks the richness it could otherwise have. The current
STFAP questionnaire asks questions about the specific level of education and even the
degree completed by every household member, but the database has information only on
whether the parents, spouse, guardian, non-working siblings finished elementary, high
school, or college, but not the actual level completed. The information on educational
attainment is not even available for employed siblings. This prevented the better utilization of
the national level data for estimating the income function.
A-1
Table A1: Variables from FIES and LFS
Variables Label
FIES
elec_exp Electricity expenditure
flrarea Floor area of house
radioqty Radio quantity
tvqty TV quantity
vtrqty Video players (VHS, VCD, DVD) quantity
sterqty Stereo quantity
refqty Refrigerator and freezer quantity
washqty Washing machine quantity
aircnqty Air conditioner quantity
carqty Cars, SUVs, jeeps, AUVs, trucks, pickups quantity
phoneqty Landlines, cell phones
ovenqty Oven quantity
motorqty Motorcycles, tricycles quantity
reg1 Region 1 dummy
reg2 Region 2 dummy
reg3 Region 3 dummy
reg41 CALABARZON region dummy
reg42 MIMAROPA region dummy
reg5 Region 5 dummy
reg6 Region 6 dummy
reg7 Region 7 dummy
reg8 Region 8 dummy
reg9 Region 9 dummy
reg10 Region 10 dummy
reg11 Region 11 dummy
reg12 Region 12 dummy
regcar CAR region dummy
armm ARMM region dummy
caraga CARAGA region dummy
LFS
hhelp_n Number of household help
Number of household members employed as officials of the government and special
manager_n interest organizations, corporate executives, managers, managing proprietors, and
supervisors
prof_n Number of household members employed as professionals
tech_n Number of household members employed as technicians and associate professionals
clerk_n Number of household members employed as clerks
Number of household members employed as service workers and shop and market sales
service_n workers
othemp_n Number of household members employed in other occupations
hsunder_n Number of household members over 22 years of age who are high school undergraduates
Number of household members over 22 years of age who are exactly high school
hsgrad_n graduates
collunder_n Number of household members over 22 years of age who are high school undergraduates
collgrad_n Number of household members over 22 years of age who are at least college graduates
OFW_n Number of household members who are overseas workers
A-2
Table A2: Estimation results for income function
Linear regression Number of observations = 41958
F(41, 41916) = 1990.46
Prob > F = 0.0000
R-squared = 0.7343
Root MSE = 0.43533
------------------------------------------------------------------------------
| Robust
lntotin | Coef. Std. Err. t P>|t| [95% Conf. Interval]
-------------+----------------------------------------------------------------
lnelec_exp | .0530988 .0010509 50.53 0.000 .0510391 .0551586
flrarea | .0007265 .0001212 5.99 0.000 .0004889 .000964
radioqty | .030108 .0046131 6.53 0.000 .0210662 .0391498
tvqty | .0877869 .00635 13.82 0.000 .0753406 .1002331
vtrqty | .0948386 .0059389 15.97 0.000 .0831982 .1064789
sterqty | .0722304 .0061991 11.65 0.000 .06008 .0843808
refqty | .1552188 .0067309 23.06 0.000 .1420261 .1684115
washqty | .1302926 .0067929 19.18 0.000 .1169783 .1436069
aircnqty | .0752214 .0117147 6.42 0.000 .0522603 .0981825
carqty | .1058442 .0119586 8.85 0.000 .0824051 .1292833
phoneqty | .0942792 .0037936 24.85 0.000 .0868437 .1017146
ovenqty | .0909488 .0135307 6.72 0.000 .0644283 .1174692
motorqty | .1206098 .0093065 12.96 0.000 .1023687 .1388508
hhelp_n | .1704982 .0136512 12.49 0.000 .1437415 .1972548
manager_n | .117789 .0055179 21.35 0.000 .1069737 .1286043
prof_n | .2557909 .0106584 24.00 0.000 .2349002 .2766816
tech_n | .121713 .0103151 11.80 0.000 .1014952 .1419309
clerk_n | .1340631 .0083312 16.09 0.000 .1177337 .1503925
service_n | .1219464 .0050618 24.09 0.000 .1120252 .1318677
othemp_n | .0707188 .0022377 31.60 0.000 .0663328 .0751048
hsunder_n | .0720605 .0039302 18.34 0.000 .0643573 .0797638
hsgrad_n | .0731683 .0031691 23.09 0.000 .0669569 .0793797
collunder_n | .1058677 .0043011 24.61 0.000 .0974375 .114298
collgrad_n | .16068 .0054918 29.26 0.000 .1499159 .171444
OFW_n | .1278253 .0105462 12.12 0.000 .1071547 .148496
reg1 | -.3517675 .0118909 -29.58 0.000 -.3750739 -.3284612
reg2 | -.2835311 .0123803 -22.90 0.000 -.3077968 -.2592654
reg3 | -.2064131 .0098435 -20.97 0.000 -.2257066 -.1871196
reg41 | -.1658112 .0094874 -17.48 0.000 -.1844067 -.1472156
reg42 | -.3128376 .0127391 -24.56 0.000 -.3378065 -.2878686
reg5 | -.3757684 .0116939 -32.13 0.000 -.3986887 -.3528482
reg6 | -.3702071 .0108841 -34.01 0.000 -.3915401 -.3488741
reg7 | -.3717704 .0121378 -30.63 0.000 -.3955608 -.3479801
reg8 | -.3793545 .0128961 -29.42 0.000 -.4046312 -.3540778
reg9 | -.5523127 .0149509 -36.94 0.000 -.5816168 -.5230086
reg10 | -.4967099 .0130052 -38.19 0.000 -.5222003 -.4712194
reg11 | -.3701622 .0119911 -30.87 0.000 -.393665 -.3466594
reg12 | -.3509903 .0124579 -28.17 0.000 -.3754081 -.3265726
regcar | -.1453941 .0145058 -10.02 0.000 -.1738258 -.1169623
armm | -.1872757 .014281 -13.11 0.000 -.2152668 -.1592846
caraga | -.4991001 .0128257 -38.91 0.000 -.5242388 -.4739615
_cons | 10.78156 .0105473 1022.21 0.000 10.76088 10.80223
------------------------------------------------------------------------------
In view of the present limitation of the STFAP database, a “limited” income function
including only FIES and LFS variables coinciding with what is available from STFAP is
estimated for illustrative purposes. These variables are shown in Table A3. The results of
estimating the income function are shown in Table A4.
A-3
Table A3: Variables taken from STFAP data, FIES, and LFS
FIES/LFS VARIABLES STFAP VARIABLE Label
FIES
elec_exp V186 Electricity expenditure
flrarea V183 Floor area of house
radioqty V152 Radio quantity
tvqty V157, V158 TV (BW & colored) quantity
Video players (VHS, Betamax, VCD,
vtrqty V159,V161 DVD)quantity
sterqty V153,V154,V155 Stereo quantity
refqty V165,V166 Refrigerator and Freezer quantity
washqty V168 W ashing machine quantity
aircnqty V171 Aircon quantity
Cars, Pajeros, Jeeps, AUVs, Trucks, Pickups
carqty V198,V202,V206,V210,V214,V218,V222 quantity
phoneqty V190,V174,V177 Landlines, cordless phones, cell phones
ovenqty V164 Microwave oven quantity
motorqty V226,V230 Motorcycles, Tricycles quantity
LFS
hhelp_n V149 No. of household help
No. who reached at least college among father,
V075,V078,V079,V080,V083,V084,V085, mother, and/or spouse, guardian who are alive
college_n V088,V089,V090,V093,V094 and not living abroad
Using the estimated parameters in Table A4 with data from actual STFAP
applications yields predicted family incomes for STFAP applicants, which can provide a
basis for bracket assignment. These are shown in the tables below for freshmen applicants
in 2003-2006.
A-4
2006 STFAP Data
Freshmen assignment based on STFAP applicants data, 2006
Based on
Bracket Reported Predicted Max (reported,
income income predicted, et al.)
A 0 0 2
B 0 21 23
C 226 636 661
D 195 294 285
E 701 171 151
Total 1,122 1,122 1,122
A-5
2003 STFAP Data
Freshmen assignment based on STFAP applicants data, 2003
Based on
Bracket Reported Predicted Max (reported,
income income predicted, et al.)
A 0 0 2
B 5 29 33
C 336 873 925
D 290 493 458
E 1,056 292 269
Total 1,687 1,687 1,687
The column “reported income” pertains to brackets based on the applicants’ declared
income coming from all sources (B2). The column “predicted income” shows the resulting
bracket assignment based on estimating the income function (B3). The third column is the
result of using additional information supplied by the applicant indicative of socio-economic
status but not normally captured in the FIES or the LFS (B4). For the related discussion, see
section 3.2 of main report.
The resulting figures, of course, would be different had it been possible to include
more variables in the income function estimation. This concern will be addressed in the fine-
tuning of the STFAP application form.
A-6
Appendix B: The proposed application form
Important Notes
Important:
Please submit the accomplished application form with supporting documents to
your campus student affairs office on or before: ________________________
B-1
Part A. Instructions and Checklist
Instructions
1. This application form must be filled out by the student and the parent/legal guardian/
spouse.
2. Print all entries legibly. Place a check mark or a cross inside the box of the appropriate
response.
3. Avoid erasures. For each erasure, the applicant must countersign the item corrected on
the page margin.
4. Answer all questions and fill up all items. If the question requires a numerical response
and the answer is None, write 0. When the question is not applicable to your situation,
write NA. Do not leave any item blank.
5. Attach photocopies of the documents/materials in the following checklist to your
accomplished application form. Present the originals of the documents for verification
when you submit your application. Non-submission of applicable documents/materials
may be considered withholding of information.
6. Submit the accomplished application to the designated student affairs office of your
constituent university/campus on or before the deadline.
1. One (1) 2” × 2” picture taken within the last three months, with the applicant’s name
and student number printed on the back, stapled on Page 3 of this form.
2. Income Tax Return of the applicant for the previous year, if employed.
3. Income Tax Returns of the applicant’s parents/legal guardian/spouse for the previous
year.
If unemployed or exempt, submit the BIR Certification of Exemption from non-filing of
ITR or Municipal Certification of Unemployment.
4. Income Tax Returns of other gainfully employed members of the applicant’s
household for the previous year.
5. Affidavit of support from legal guardian, if applicable.
6. Marriage certificate if the applicant is married.
7. Personal Statement of Assets and Liabilities of the applicant’s parent/legal guardian/
spouse. Use Page 12 of this application form.
8. Latest Tax Declarations of all real properties.
9. Assessment form or statement of account or certification from high school regarding
the amount of school fees paid by the applicant for fourth year high school (for
private high schools only).
10. Assessment form or statement of account or certification from college/university
regarding the amount of school fees paid by the applicant prior to entering U.P. (for
transferees only).
11. Last month’s electric bill.
12. Last month’s water bill.
B-2
STFAP Application No.: ______ STFAP Use Only:
Academic Year 20__-20__ CU/Campus: ________
Date Received: 2” × 2”
___________________ Picture
Part B. Application Form Received by:
___________________
1. Student Data Print name and
student number
1.1. U.P. Student Number: 20__-_____ on the back and
staple here
1.2. Student’s Name:
Family Name: _________________________
First Name: ________________________________________
Middle Name: _______________________ Maiden Name? No Yes
1.12. Student’s Permanent Address: (if different address from 1.7 or 1.10)
Street Address: _______________________________________
Barangay: ________________________________________
City/Municipality: ________________________________________
Province: ________________________________________
Zip Code: ____
B-3
1.13. Type of financial assistance applied for:
Bracket C: 40% tuition subsidy
Bracket D: 70% tuition subsidy
Bracket E: 100% tuition subsidy, 100% miscellaneous and laboratory fees
subsidy, semestral stipend
Have you been suspended for at least 30 days anywhere in the U.P. system?
No Yes
Applying for
Student Civil STFAP this
Name Campus College
Number Status Year?
Yes No
B-4
1.18. Are you staying in a boarding house or dormitory?
No
Yes
Are you staying in a U.P. dormitory? No Yes
How much is your monthly board? P_______ Monthly lodging? P_______
1.19. How do you travel between U.P. and your current place of residence?
By family/own vehicle
By carpool
By motorcycle
By public transport How much is your transport fare per day? P_______
By bicycle/walking
1.22. Are your parents, legal guardian, or your spouse a member of the following?
No membership in any organization
Sports and country club (e.g., Manila Polo Club, Makati Sports Club)
Service organization (e.g., Lions Club, Rotary)
Professional association (e.g., Integrated Bar of the Philippines, Philippine
Institute of Civil Engineers)
Business organization (e.g., Makati Business Club, PCCI)
Others, please specify: ______________________
B-5
2. Family/Household Data
Household is defined as all persons living under the same roof and/or sharing food and other expenses.
Mother/Stepmother
Legal Guardian
Spouse
B-6
2.3. Non-earning brothers/stepbrothers/sisters/stepsisters who are single and living with the family.
For married applicants, include children.
Educational With
Relationship to the Studying? School Attended or
Name Age Attainment Type (see Scholarship?
Applicant Graduated From
Yes No code list below) Yes No
2.4. Other relatives or people who contribute in meeting the family expenses.
B-7
2.5. What are the sources of income of your household? (select all that apply)
Business Remittances from abroad
Practice of profession Commissions
Farms/haciendas/fishponds Earnings from investments
Real estate rentals Pensions
Salaries or wages Others
2.6. How many of the following are living with or working full-time for your family?
Number
Housemaid ___
Houseboy ___
Yaya ___
Cook ___
Driver ___
Gardener ___
Security guard ___
Others, please specify: __________________ ___
B-8
2.8. Do you have telephone landlines?
No
Yes How many landlines? ___
2.9 What is the classification of the house your family is staying in?
Owned, not mortgaged
Owned, mortgaged Monthly amortization: P________
Rented Monthly rental: P________
Rent free / Living with relatives
Others, please specify: ______________________
2.10. What is the approximate floor area (in square meters) of the house your family is
staying in? ________ sq. m
How many bedrooms do you have? ___
How many toilets and bathrooms do you have? ___
Do you have water-sealed toilets? No Yes
Do you have a swimming pool? No Yes
B-9
2.13. What real estate properties are owned by, or registered in the name of, your family?
Residential Lots
2.14. What buildings and/or houses are owned or rented out to others by your family?
2.15. Are there special circumstances in your family which may help the University
evaluate your financial need?
No
Yes
State briefly the circumstances below:
B-10
3. Vicinity Map of the Family Residence
Please indicate landmarks in your sketch.
B-11
Personal Statement of Assets and Liabilities of Parents/Legal Guardian/Spouse
(a) Assets
Personal Properties Cost
Savings P ________________
Stocks/Investments ________________
Vehicles ________________
Jewelry ________________
Furniture ________________
Appliances ________________
Others ________________
(b) Liabilities
P ________________
________________
2. That this personal statement is made to support the application for financial assistance
under the STFAP of _______________________________________.(name of student).
______________________________________
Signature of Parent/Legal Guardian/Spouse
B-12
Part C. Statements
I hereby certify, upon my honor, that all the data and information that I have furnished are
accurate and complete. I understand that any misinformation and/or withholding of
information will automatically disqualify me from receiving any financial assistance or
subsidy and may serve as grounds for my expulsion or disciplinary action from the
University. In addition, if such misinformation and/or withholding of information on my part
is discovered after I have been awarded the financial assistance or subsidy, I will be
required to reimburse all the financial benefits received plus interest at the legal rate
prevailing at the time of reimbursement without prejudice to the filing of charges against
me.
Moreover, I authorize the University to conduct a bank credit investigation and send a fact-
finding team to visit my home/residence to verify the veracity and accuracy of the
information provided in this application or to obtain additional information on my capacity to
pay and I will give my utmost cooperation in this regard. I understand that my refusal to
comply with any of the above-mentioned conditions may mean suspension or withdrawal of
STFAP benefits and privileges.
I hereby certify that I have read the entire application form and that I certify to the
truthfulness and completeness of the information that my son/daughter/dependent/ spouse
has furnished in this application together with all the documents attached. I understand that
any misinformation and/or withholding of information will automatically disqualify him/her
from receiving any financial assistance or subsidy and may serve as grounds for his/her
expulsion or disciplinary action from the University. I further recognize that in signing this
application form, I share with my son/daughter/dependent/ spouse the responsibility for the
truthfulness, accuracy, and completeness of the information supplied herein.
Moreover, I authorize the University to conduct a bank credit investigation and send a fact-
finding team to visit my home/residence to verify the veracity and accuracy of the
information provided in this application and I will give my utmost cooperation in this regard.
I understand that my refusal to comply with any of the above-mentioned conditions may
mean suspension or withdrawal of STFAP benefits and privileges of my
son/daughter/dependent/spouse.
______________________________________
Signature of Parent/Legal Guardian/Spouse
B-13
Acknowledgment
BEFORE ME, a Notary Public for and in the above jurisdiction, this _____ day of
______________, 20__, personally appeared ____________________________________
(name of parent/legal guardian/spouse) with Community Tax Certificate No. ___________
issued at ______________________ on ____________________, and
_______________________ (name of student if applicable), with Community Tax Certificate
No. ___________ issued at ______________________ on ____________________, known
to me to be the same person(s) who executed the foregoing instrument and acknowledged to
me that the same is their/his/her true act and deed.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on the date and place herein
above stated.
NOTARY PUBLIC
Until December 31, 20__
B-14
Appendix C: Comparison of Alphabetic and Numeric Bracketing Schemes
UP Diliman, UP Manila
Alphabetic Bracketing Scheme Numeric Bracketing Scheme
Bracket Income Range TF/U1 M & LF2 Benefits3 Bracket Income Range TF/U M & LF Benefits
A More than 1,000,000 P1,500 Full None
B 500,001 – 1,000,000 P1,000 Full None 9 More than 250,000 P300 Full None
UP Los Baños
Alphabetic Bracketing Scheme Numeric Bracketing Scheme
Bracket Income Range TF/U M & LF Benefits Bracket Income Range TF/U M & LF Benefits
A More than 1,000,000 P1,500 Full None
B 500,001 – 1,000,000 P1,000 Full None 9 More than 225,000 P250 Full None
C-1
UP Baguio, UP Mindanao, UP San Fernando, UP Visayas
Alphabetic Bracketing Scheme Numeric Bracketing Scheme
Bracket Income Range TF/U M & LF Benefits Bracket Income Range TF/U M & LF Benefits
A More than 1,000,000 P1,000 Full None
B 500,001 – 1,000,000 P600 Full None 9 More than 225,000 P200 Full None
C-2