Delegation means the conferring of a specified authority by a higher authority. In its essence it involves a dual responsibility. The one to vhom responsibility is delegated becomes responsible to the superior for doing the job. but the superior remains responsible for getting the Job done. This principle of delegation is the center of all processes in formal organization. Delegation is inherent in the very nature of the relation between superior and subordinate. The moment the objective calls for the organized effort of more than one person, there is always leadership with its delegation of duties.

p. 17 - The Principles of Organization, 1947