Mainly there are three elements of Delegation. They are:

1. Assignment of task or duties

2. Conferment of powers or authority

3. Creation of obligation, responsibility or accountability

Assignment of task or duties: While assigning the duties and tasks by the delegator to the delegatee, he should be clear about the duties and tasks which he is assigning to his subordinates. The duties must be clearly identified and defined before it is assigned. When a manager asks his subordinates to open a branch office he should be clearly define the area covered, objective of this branch office, what are the duties of the office etc.

Conferment of Power of authority: Transfer of authority is the another step in the delegation. The rights and powers transferred to the delegatee must be clearly defined and communicated to the delegatee by the delegator for performing the assigned duty. It include the right to acquire the resource required to perform the assigned duty. We cannot expect the delegatee to perform the assigned duty without transfer of authority. For example, as in the above case, manager should give necessary authority to acquire and use the resources to open the branch office.

Accountability: Once the authorities are given and the duties are assigned, the delegator expects the delegatee to do the assigned duty. Delegatee has the responsibility or obligation to do the work. The delegatee is responsible for his actions and decisions and it is called accountability. The delegator has the right to ask the status of the task at any time and the delegatee is responsible to give answer. The subordinate is answerable and responsible to his superior for giving an account of the assigned task. Therefore, accountability is the obligation of an individual to render an account of the fulfillment of his responsibilities to the principle to whom he report. Delegatee cannot shift his responsibility to someone else. It is fixed to his position. Superior can control the delegatee through the accountability. These controls are exercised through meetings, reports and evaluation.

Delegation of Authority