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