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Delegation of authority / responsiblity doesn’t mean that your exempted from responsibility . It means now you are responsible for work of others whether it’s good or bad you have to face the music at the end.
Most manager believes now they can blame their subordinates who they delegated the authority BUT being a manager it’s our responsibility to ensure the work of our subordinate and give him / her confidence so that he / she can able to perform well. For good work we should give him / her credit and for bad work we should take the responsibility and work closely with them to avoid the same in future.
No one is exempt from his/her decisions. You make a decision when you delegate your responsibilities.