(2) Granting of Authority:
If the delegated duty is to be discharged by subordinates, they must be given adequate authority for enabling them to perform their jobs. Duties cannot be discharged effectively without corresponding authority.
The same rights and powers that the manager would possess if he had been performing the assigned tasks, should be Conferred on the; subordinates. Authority here implies the right to act, to use institutional infrastructure and property and so on.
(3) Creation of Accountability:
Delegation of duty and authority Entails an accountability on the- part of subordinates. Along with the allocation of duties and authority, there must logically go the obligation on the part of subordinates to render an account of their performance. The delegating manager needs to measure and evaluate subordinates’ performance.
However, the delegating manager can always recover the authority which he had delegated. The manager does not relieve himself permanently of power. The ultimate responsibility of the tasks – though delegated to subordinates remains with the manager and he must, therefore, guide, direct and control subordinates to whom tasks have been delegated.