INTRODUCTION
Management is a social process entailing responsibilities for an effective planning and regulations of operation of an enterprise in fulfillment of a given purpose on task.  Breach E.F.L (1975)
Management is essentially the process of defecting the efforts of other people usually subordinators in order to achieve a  specific objective it could be said to be “the art of getting thing done through other people” the basic managerial functions of directing controlling planning organizing  staffing motivating and coordinating all involve the display of organizational skills administrative task and personal initiative executive talent and dynamism on the part of the manager.
Delegation is an organizational process that permits the transfer for authority from a superior to a subordinate the make commitments use resources to him. No organization can function effectively without delegation the derision of an organization into units e.g.  department involve delegation. Delegation originate from the fact that no-body can function alone successfully in an organizaiton.
In essence delegation of  authority means that a subordinate has the power to make decision and act within explicit limit without checking with the superiors. Delegation equally involves accountability.
 Delegation of authority  is an important administrative process of getting things done through other by sharing authority (or power) with them. In any typical organization by top management or any other approved body.
Delegation is an inescapable process in any organization big or small private or public. This is because no individual however talented and  accomplished can claim to have solution to all day-to day problems of the enterprise which he or she is involved  in the answer to those problem are best provided through efficient delegation. This is because these are the days of specialist.  Those specialist usually specialized in on of  organizational activities namely productive marketing personnel   accounting financial and  technical activities.  Indeed delegation is an attitudes. Of the mind and way of life of every goal seeking manager.
Delegation of authority enables quick decision to be made at all levels within the general policy framework laid down by the top management.  It lightens the burden of key officers in taking routine matters and enables them to concentrate on vital aspects of planning policy making and overall control thereby  ensuring administrative  convenience.  According Koontz and O’ Donnel “delegation is the due for efficient management and it determines how well one manages”
There are different group of people in an organization who are responsible for activities that contributes to the attainment of organizational goals.  These groups include top level management and other workers in he organization. The manager gives some limited resources determine the best way to utilize such resources optimally in order to activities some specified goals. It is through delegation of tasks that  a manager can get things done through his subordinates.  Delegation is the act of investing the subordinate with the authority to make decisions and carry out duties on task for which the manager is held responsible.  He is successful in getting things done through others is exercising the highest type of leadership. Without delegation managers action will be confirmed to what he can perform only.
In delegation task the manager should be able to recognize the special abilities and limitation of his subordinates.  This will help him to know which task to delegation to whom and why.  A wise manger who has the discretion to decide how many and which task to delegate should also know whom to delegate certain tasks to.
Finally delegation therefore means the granting of lights to subordinates to the prescribed areas.  As a result of delegation the subordinates receives authority from his superior at any time.
The  manager who makes masters the ant of delegating himself in a very good position because he can effectively discharge his duties. This is because he can have time to focus his attention on every important issues while those issues which are not very significant are handled by subordinates.
For effective delegation subordinates must understand the purpose of delegated function and the objective it intends to achieve.  If they are  able to relate this to the accomplishment of the over all company objectives and their own personal interest their performances is higher.
Duties assigned must be equal to the delegate. Fir there is an imbalances it results in frustration on the part of the supervisor as he seeks and fails to obtain the willing co-operation of his peers or subordinates.
For the employees to whom responsibility to be assigned and authority delegated must by judiciously selected.  Care must be taken to avoid employees who cannot accept criticism who lack confidence who are not easily   motivated.  The best manager is one who knows how much responsibility to delegate and hoe to be in control at all times.  Constant feedback is necessary in order to avert costly mistakes of  the subordinates