For best results, these budgets should be based on the lines of authority and responsibility fixed by the organization chart.

为了更加有效，这些部门预算应该在由组织结构图所划分的责权利的基础上予以编制。

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When significant changes to the plan are indicated, the team formulates a list of actions, decisions, or activities and records the list on the left-hand side of the responsibility chart.

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As superlawyer Stanley Chesley learned last year in a case involving fraudulent fen-phen claims, attorneys of record, like doctors signing off on a chart, bear responsibility for whatever happens later.

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