The main difference between delegation and decentralisation are
1. Delegation involves transfer of authority and not responsibility; where as decentralisation involves transfer of authority and responsibility.
2. Decentralisation is by the will of the superior; while delegation is done legally.
3. Distributing authority can take place at will while in decentralisation it requires a legal action.
Select the correct answer:

A. Both 1 and 2

B. Both 1 and 3

C. Both 2 and 3

D. All of the above

Answer: Option B