The head of the institution/principal cannot delegate her/his:

A head of an institution can delegate many things but can never delegate accountability, which always remains with her or him.

Responsibilities can be assigned to subordinates as part of managing work.

Roles can be distributed among team members according to their duties.

Authority can be delegated to enable others to act and take decisions.

While authority flows downward, ultimate accountability for outcomes stays at the top.

This principle is a cornerstone of administrative and leadership theory.