| Between per capita SFT paid by CPA and ratio of CPA | Between per capita SFT received by non-CPA and ratio of non-CPA | ||
| PPMCC | p value | PPMCC | p value |
FY2005 | −0.714 | 0.000 | −0.082 | 0.591 |
FY2010 | −0.720 | 0.000 | −0.129 | 0.397 |