CREATE TABLE table_204_988 (id DECIMAL, "responsible minister ( s ) " TEXT, "crown entities" TEXT, "monitoring department ( s ) " TEXT, "category / type" TEXT, "empowering legislation" TEXT)

which monitoring department is listed the most ?
SELECT "monitoring department(s)" FROM table_204_988 GROUP BY "monitoring department(s)" ORDER BY COUNT(*) DESC LIMIT 1
SELECT "monitoring department(s)" FROM "table_204_988" GROUP BY "monitoring department(s)" ORDER BY COUNT(*) DESC NULLS LAST LIMIT 1