Senior public servants are refusing to declare their assets, shares and other interests that could be in conflict with their employment contracts. Their refusal, according to Wits University academic Professor Patrick FitzGerald, makes it difficult to detect corruption among public servants. The Financial Disclosures of Heads of Departments Regulations says that 'any employee who fails to disclose an interest...is guilty of a misconduct.' Despite this, no action has been taken against the 67% of senior public servants who refused to declare their interests.