The individual employee is responsible for being proficient at his or her job. The supervisor is responsible for what employees do or fail to do, as well as for the resources under their control. Thus, responsibility is an integral part of a supervisor's authority. Employees have individual responsibilities to be proficient in their job. They are responsible for their actions.
Nobody gives or delegates individual responsibilities.
Employees assume them when they accept a position in the organization. Organizational responsibilities refer to collective organizational accountability and include how well departments perform their work. For example, the supervisor is responsible for all the tasks assigned to his or her department, as directed by the manager. When someone is responsible for something, he or she is liable, or accountable to a superior, for the outcome. Thus, accountability flows upward in the organization.