The allowance contributes to the payment of housing and utilities. Poor households are eligible if actual housing and utility costs exceed a certain percentage of total household income. Family allowances targeted to poor families with children under 18 were introduced in 1997, followed by targeted maternal allowances for unemployed mothers with young children in 1999 (UNICEF, 2009a). Another innovation introduced at the same time was the use of community-based targeting through the local mahalla system (local bodies of self-government). There is also a categorical disability allowance for disabled children and a school set for first-grade students (UNICEF 2009b).