The document recommends merging and transferring several Irish government bodies and functions across multiple departments to increase efficiency and reduce duplication, including: 1. Merging Bord Iascaigh Mhara and parts of An Bord Bia into the Department of Agriculture, Food and Fisheries. 2. Amalgamating the Broadcasting Authority of Ireland, ComReg, and Irish Film Classification Office. 3. Consolidating all indigenous enterprise support under Enterprise Ireland by merging several agencies. 4. Rationalizing the industrial relations institutions by merging them into a single structure. 5. Amalgamating third-level institutions like DIT, NCA, and DIAS to reduce duplication.