Creating basic infrastructure in schools was the most important goal of the Sarva Shiksha Abhiyan (SSA), the government's most ambitious scheme to provide education to all children in the 6-14 age group. Reports, however, point out that the government has a long way to go as a vast number of schools are still devoid of basic facilities like classrooms, drinking water and toilets. According to a report by the National University of Educational Planning and Administration (NEUPA), under the human resource development ministry, about 30 per cent elementary schools in the country do not have a pucca building for holding classes. This when the government has been consistently increasing the allocation for the scheme. The government has been collecting a 2 per cent cess on all taxes from 2004-05 to fund the SSA and the mid-day meal scheme. Statistics from all schools imparting elementary education (more than 80 per cent of them are government schools) show that a primary school has on an average only 2.8 classrooms for classes I-V. The minimum requirement is five rooms. The number is 4.1 for all schools (primary and upper primary). An upper primary school requires around eight classrooms. The survey found that of the existing rooms, only 72.96 per cent are in good condition, the other being vulnerable to adverse weather conditions like rain. The data show that more than 60 children sit in one room in more than 16 per cent schools This is in sharp contrast with public schools, which have one room per 20 children. More than 50 per cent schools do not have a boundary wall. Around 58.1 per cent primary and upper primary schools have common toilets for boys and girls. Around 15 per cent schools do not have access to safe drinking water. This means lakhs of children stay either thirsty or have to drink unsafe water. Under the mid-day meal scheme, the government allocates money for constructing kitchens in government and aided schools. But data show that by 2006-07, only 29.36 per cent schools had kitchen sheds. Officials, however, emphasise that the dropout rates are coming down and enrolments are increasing. The allocation for the SSA is Rs 10,671 crore for this fiscal. The ministry wants about Rs 18,000 crore for the programme in the next fiscal. The SSA and the meal scheme are run with the money collected from the 2 per cent education cess on income tax, excise, Customs duty and service tax. The proceeds from the cess are credited into the Prarambhik Shiksha Kosh. About Rs 10,393 crore is expected to be transferred to the fund during 2007-08.