Delegation is just not a mode to shed away the responsibility, it's very IMP factor in building a second line manager, with appropriate authority vested with him/her.
Secondly, delegation has to be equipped with authority and person whom your delegating should be capable in selecting the appropriate alternative and taking a decision and also in estimating time frame for completion of assignment.
Delegation is every day activity however The situation, The person, The environment has to be kept in mind while delegating (with authority).