5.4.3 The DCS' inability to fill even its most critical vacancies remains a major cause for concern. This failure to attract and retain employees seriously impedes service delivery, and limits the DCS contribution to South Africa's economic growth. Furthermore, the high vacancy levels reported in financial and related areas can only have a negative impact on compliance with relevant legislative and good governance requirements, and will make it virtually impossible to address internal control deficiencies. It is recommended that the DCS should redouble its efforts to fill all vacancies especially those in its finance and internal audit units, and that all avenues to attract, develop and retain graduates in professional fields should be explored.