Each department is led by a Minister of the Government, who is appointed by the President on the nomination of the Taoiseach and approval of Dáil Éireann, and cover matters that require direct political oversight.
Statutory instruments do not have to be approved by the Oireachtas, although they may be cancelled by either the Dáil or the Seanad and may not supplant the role of primary legislation.
The names and functions of the separate departments of states have in some cases changed significantly from their creation.
The transfer of functions between departments usually occurs on the formation of a new government by an incoming Taoiseach, but can be done at any stage, such as during a cabinet reshuffle.
The Department of Public Expenditure, National Development Plan Delivery and Reform has created guidelines of best practice for the management of these transfers.