To delegate, you must give someone the responsibility and authority to do something that’s normally part of your job.
Delegation is not “dumping.” If employees think you’re merely throwing unpleasant assignments on their lap, they’ll resent having to find extra time for boring or dead-end projects.
Delegation is not abdication. You share accountability for the assignment. That’s why you must establish appropriate controls and checkpoints to monitor your employees’ progress.
Delegation involves three elements:
responsibility
authority
accountability
When you delegate, you distribute responsibility and authority to others while holding them accountable for their performance. The ultimate accountability, however, still lies with you.
Whether delegating vertically or horizontally, delegation must be accompanied by effective coaching. Delegation will not be effective unless managers and other designated supervisors and coaches work with employees to help them develop the skills needed to get the job done. Effective delegation also requires good communication and a high degree of trust between the delegator and the delegatee.
What Delegation is NOT

Delegation is not “dumping.” If employees think you’re merely throwing unpleasant assignments on their lap, they’ll resent having to find extra time for boring or dead-end projects.
Delegation is not task assignment. Task assignment is simply assigning work to an individual within the duties and responsibilities of his position. Delegation, on the other hand, involves the manager giving someone the responsibility and authority to do something that is normally part of the manager’s job.
Types
Delegation involves three important concepts and practices: responsibility, authority, and accountability. When you delegate, you share responsibility and authority with others and you hold them accountable for their performance. The ultimate accountability, however, still lies with the manager who should clearly understand that:

• Responsibility refers to the assignment itself and the intended results. That means setting clear expectations. It also means that you should avoid prescribing the employee HOW the assignment should be completed.
• Authority refers to the appropriate power given to the individual or group including the right to act and make decisions. It is very important to communicate boundaries and criteria such as budgetary considerations.
• Accountability refers to the fact that the relevant individual must ‘answer’ for his/her/their actions and decisions along with the rewards or penalties that accompany those actions or decisions.
  Delegation is the assignment of authority to another person to carry out the specific job-related activities. It allows a subordinate to make decisions; that is, it is a shift of decision-making authority from one organizational level to another lower one.
  Delegation should not be confused with participation. In participative decision making, there is a sharing of authority; with delegation, subordinates make decisions on their own.
  WHY
  Delegating multiplies your effectiveness, so you can use your time and talents where they make a difference. Besides streamlining your work and saving time, delegating teaches you to communicate persuasively, supervise and train, and expand your sphere of influence. It means building and maintaining a team. In the long run, delegating may help you make even more “bread!”
  You can help your staff stretch their talents, and grow through teamwork, new skills, and problem solving. Delegating gives more people a stake in the outcome. Delegation is more than hiring and managing people—it is guiding, inspiring, and motivating them. Here are six steps for doing it superbly.

One of the most crucial and challenging tasks
A lot of leaders frequently complain that they have too much to do and too little time in which to do it. Unchecked, this feeling leads to stress and ineffectiveness. In many cases, executives could greatly reduce their stress by practicing a critical management skill – delegation.
The inability to delegate has led to the downfall of many executives – from the top-notch managers to the first-line supervisors. Successful businesses, regardless of size, encourage not only their managers and supervisors but also others to master the art of delegation. Historically, delegation has been a vertical process, with managers delegating to subordinates in a clearly defined hierarchical structure. Today’s successful businesses are emphasizing both horizontal and vertical delegation. With the growing emphasis on teamwork, the ability to influence and delegate to others over whom you have no direct control is critical to the team’s success.

Manage Your Own Delegation Attitude

Many supervisors I work with believe that their direct reports have too much work to do. So they are hesitant to delegate more. That is a mistake!

You should not judge what another person is capable of accomplishing.

Your goal should be to train them up to replace you.

Why Delegate?
You free yourself to run your business and see the big picture.
You develop your employees and make them more valuable.
You spread accountability to encourage a stronger, more resilient team.
You can respond faster to changes in your business when you can rely on nimble employees to take charge.