Too often managers have no interest in what they delegate and thereby lose control over the process or function that they are accountable for. If the manager is truly accountable for the outcome of others activities, then due care must be taken in how, what, and why activities, projects, processes, or functions are assigned. Minor decisions most frequently made. Details that take the biggest chunks of time. Parts of the job the supervisor is least qualified to handle.
Job details that the superior most dislikes.
Parts of the job that make the superior overspecialized. Parts of the job that make the superior under-specialized. I've been around a long time, perhaps too long, but I've always instructed managers that to effectively delegate one must always delegate the tasks that he or she understands best and also likes . If you assign tasks you don't like, then you will have lost control. What we like least we pay the least attention, and the subordinate may very well take some initiative and make decisions which are, not only contrary to our own best interests, but contrary to the best interests of the company and its clients or customers.