In the Philippines, the private sector has been a major provider of educational services, accounting for about 7.5% of primary enrollment, 32% of secondary enrollment and about 80% of tertiary enrollment. Private schools have proven to be efficient in resource utilization. Per unit costs in private schools are generally lower when compared to public schools. This situation is more evident at the tertiary level. Government regulations have given private education more flexibility and autonomy in recent years, notably by lifting the moratorium on applications for new courses, new schools and conversions, by liberalizing tuition fee policy for private schools, by replacing values education for third and fourth years with English, mathematics and natural science at the option of the school, and by issuing the revised Manual of Regulations for Private Schools in August 1992.