According to DBM data, the number of unfilled positions in government is 191,988 or 12.53 percent of total authorized positions. Agencies with the highest number of unfilled positions include the Ombudsman, Commission on Audit (COA), Department of Agriculture, (DA), Department of Environment and Natural Resources (DENR), Department of Finance (DOF), Department of Health (DOH), Department of the Interior and Local Government (DILG).Salary Grades (SG) that are hard to fill are senior technical positions from SG 21 to 25 where vacancies are between 26 to 41 percent of the total authorized positions for the respective SGs. Among the positions that belong to these SGs are senior accountants, lawyers, and division chiefs.