Educational expenditure as a percentage of GDP has indeed been protected and over the first phase of SAP (1993-1996) has increased by about 0.2 per cent of GDP. However, despite SAP protection, it declined to the pre-SAP level for 1998-99. While there is evidence that, in some aspects, the gender and regional gaps have closed, the poorest continue to be excluded from schooling, the rural female income gap in schooling has widened and, if the poor do attend, they are the most likely to drop out. Also, net enrollment rates for boys and girls actually declined over the first SAP period