is also inadequate. There have been challenges in making funding available to the private sector to develop simplified corporate governance guidelines and simplified accounting standards for SMEs and informal sector businesses. As a result, the mainstreaming of good corporate governance principles has been undermined. This has consequently constrained efforts by government to increase domestic fiscal resources generated from the SMEs operating in the informal sector. 3.3.4 Most of the implementing agencies for APRM Programme of Action priorities under corporate governance thematic area are non-state. There are currently no mechanisms through which requests for funding can be channelled. There is also no state mechanism for coordinating priority corporate governance issues implemented by the private sector agencies. 3.3.5 While an extensive policy and legal framework for regulating SACCOs and other non-deposit taking micro-finance institutions is in the offing, challenges are being encountered in enabling uninhibited access to credit like the high cost of the credit. 3.4 Socio-economic Development 3.4.1 Although there is remarkable progress in generating and management of gender disaggregated data and information, its use in planning and budget allocations at the centre and at Local Government levels is still inadequate. 3.4.2 While significant progress has been achieved with regard to ensuring universal and compulsory primary education through UPE, challenges have been encountered in ensuring quality of education. The quality of primary education is affected by a combination of factors such as: Absence of regular inspection; inadequate instructional materials; automatic promotion of pupils; high levels of absenteeism by teachers due to indiscipline; poor terms and conditions of service, among others. 3.4.3 Primary level completion rates have remained low. It is worse among girls due to among others, poor sanitation in schools, early marriages and the widespread preference for educating boys at the expense of girls. Completion rates were at 30percent when APRM Country SelfAssessment process started in 2007 and had dropped to 25percent in 2008.