How many students in the program are receiving some form of academic scholarship.

Total students = 47
Students with high GPA = 33
Students with low GPA =47-13 = 14
Students with scholarship = ??

Statement 1
More Students do not have a scholarship than have a scholarship
This means students with scholarship is > students without scholarship, this doesn't provide any information relating to students receiving scholarship, hence statement 1 is INSUFFICIENT.

Statement 2
The same numbers of student have higher than average GPA and are receiving same form of academic scholarship has have neither a higher than average GPA nor an academic scholarship.

This means that number of students with high GPA and receiving scholarship is equal to number of students with low GPA and not receiving scholarship
Since student with low GPA = 14
Student with low GPA and having scholarship = 14 - x
Total students receiving scholarship
$$=\left(14-x\right)+x$$
$$=14-x+x$$
$$=14$$
Statement 2 alone is SUFFICIENT.

$$answer\ is\ option\ B$$