New teachers often face a many-month delay before they receive their salaries. Teachers sometimes supplement their income with a second job. This can affect their own attendance at school, and can put pressure on the amount of time they have to prepare their lessons. A 2007 report by the Cambodian NGO Education Partnership (NEP) reveals education costs for each child averaged $108 annually, or 9 percent of each family's annual income. "When you include informal and formal school costs, and private classes and snacks, many students are paying $2.50 every day," the education and capacity-building officer for the NGO Education Partnership (NEP), told IRIN. The inability to pay informal fees was the most common reason parents gave for their children dropping out, the report stated.