The delegator is responsible for the acts of delegation and incurs liability if he is judged negligent in the delegation and supervision process; while the delegate is responsible for completing the delegated task. The delegator is responsible for transferring responsibility and authority to a competent delegate (Porter-O-Grady & Malloch, 2016). The distinct concepts of accountability and responsibility are key elements in the effectiveness of the delegation process. The difference between “responsibility and responsibility” has to do with their orientation” (Porter-O’Grady & Malloch, 2016, p. 53). Accountability focuses on the work, the competence of the delegator and the delegate, the efficiency of the processes, the quality of the work and the excellence of the application; while accountability focuses on issues of results and requires careful attention to the effects of work (Porter-O'Grady & Malloch,