ANSWERS: 3
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It really depends on the situation. The bottom line is, your boss probably doesn't want to hear excuses regardless of who messed up. Blaming your subordinate isn't a good option either as it sounds like you are passing the buck rather than acknowledging the mistake and offering a solution to ensure that it won't be made in the future. Which is probably what your boss is really looking for anyway. A good way to go about this is to say something along the lines of "I'm sorry this happened" then state what you intend to do to correct the problem (e.g., "I know these reports are incomplete, I will stay late and have them to you first thing in the morning. And I will make sure that Bob understands that in the future he needs to be more thorough"). You are letting your boss know that you will take care of the problem and subtly that your subordinate was the one who goofed (without actually saying it in a buck passing way). Hope this helps!
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Never blame the person who did it. This will simply make you look like you can't take responsibility. After all, if it happened under your supervision, it *is* your fault. However, it can still be a good idea to make clear you didn't create the problem personally. Say something like "The error occured under my supervision, and I take full responsibility for it. I have taken steps to fix the problem and will personally make sure it won't happen again."
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Taking responsibility for the actions of subordinates is a fun-demental function of those in supervisory roles. How else can the additional monies paid to them be justified? It appears that your superiors failed to provide you with a job description and to brief you comprehensively on its contents. I recommend that you recitify this immediately. You may find yourself being questionned about a breakdown within your area, and for which ignorance of your responsibilities will be an unacceptable excuse.
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