What is operating responsibilty and Ultimate responsibility ?

Operating responsibility refers to the responsibility which is delegated ...
For eg... Responsibility delegated between departmental heads of each subject in a school..

Ultimate responsibility refers to the over all tesponsibility which cant b distributed furthur...
For eg... Responsibility of a principal in a school..although the operational responsibility is delegated to departmental heads but the over all responsibility is towards the principal of the school...
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