Eoin Hayes (Dublin Bay South, Social Democrats)
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399. To ask the Minister for Public Expenditure and Reform far a breakdown of all the costs associated with the departmental reorganisations across the Government in 2025; and if he will make a statement on the matter. [61054/25]

Jack Chambers (Dublin West, Fianna Fail)
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Following the Taoiseach’s decision on 23 January 2025 to restructure Departments of State to better align them with the priority objectives of the new Government, certain functions were transferred between Departments. The transfers were carried out, in accordance with the Transfer of Functions Guidelines. This handbook was developed as part of the implementation of Action 21 of the Civil Service Renewal Plan i.e. to ‘develop a standardised approach for managing the efficient reorganisation of Departmental structures or functions when requested by Government'.

According to the Guidelines, transfers of functions are to be achieved on an Exchequer-neutral basis. However, some administrative costs inevitably arise where titles of Departments change or there is a need for physical movement of people or assets. These costs are borne by the relevant Departments and must come within existing resources as negotiated during the Estimates process.