It is impractical for the supervisor to handle all of the work of the department directly. In order to meet the organization's goals, focus on objectives, and ensure that all work is accomplished, supervisors must delegate authority. Authority is the legitimate power of a supervisor to direct subordinates to take action within the scope of the supervisor's position. By extension, this power, or a part thereof, is delegated and used in the name of a supervisor.
Delegation is the downward transfer of formal authority from superior to subordinate.
The employee is empowered to act for the supervisor, while the supervisor remains accountable for the outcome. The supervisor assists in developing employees in order to strengthen the organization. He or she gives up the authority to make decisions that are best made by subordinates. This means that the supervisor allows subordinates the freedom to make mistakes and learn from them. He or she does not supervise subordinates' decision-making, but allows them the opportunity to develop their own skills.