Step 1: Understanding delegation. 
  
Delegation of authority is the process by which managers assign responsibility and authority to their subordinates. It is essential for achieving organizational goals and ensuring effective decision-making at all levels. 
Step 2: Analyzing the options. 
  
(A) Responsibility: This is incorrect. While responsibility is assigned, delegation also includes authority and the corresponding tasks. 
  
(B) Accountability: This is incorrect. Accountability follows after delegation and involves the subordinate being answerable for their actions. 
  
(C) Work: This is incomplete. Delegating work alone without authority would limit effectiveness. 
  
(D) Work and related authority: Correct. Delegating both work and authority ensures that subordinates have the means to perform the assigned tasks effectively. 
Step 3: Conclusion. 
  
The correct answer is (D) Work and related authority, as delegation involves assigning both tasks and the authority needed to complete those tasks.