Delegation is a process comprised of three elements:

(1) assigning a job or duties, (2) granting authority, and (3) creating responsibility. Successful delegation depends on supervisors’ discretion to identify the appropriate amount of authority and responsibility an employee will need to accomplish assigned duties or directives. The three elements act as an interdependent equation—if one changes, the others must change as well. A supervisor should specifically describe the delegated duty in terms of the level of performance required and the decision-making authority the employee has relative to the duty.

Regardless of the authority the supervisor delegates to employees, the supervisor is still accountable for successful completion of the task.? LO857