The Health and Safety Executive (HSE), reporting to the Health and Safety Commission, is the British government body responsible for the regulation of risks to health and safety in the UK. It was created as a result of the Health and Safety at Work, etc, Act 1974, and has since absorbed earlier regulatory bodies such as the Factory Inspectorate and the Railway Inspectorate (though the latter was transferred to the Office of Rail Regulation in April 2006. Governmentally, the HSE forms part of the Department of Work and Pensions.