National Inter-Agency Incident Management System (NIIMS) Management Section: Position Descriptions & Procedures Manual for General Use [open pdf - 32KB]
"The Incident Manager is responsible for the overall management of all incident activities including the development and implementation of strategy and for approving the ordering and release of resources. The Incident Manager may have a deputy. The deputy's responsibilities will be as delegated by the Incident Manager.
Emergency Management Strategic Healthcare Group, Veterans Health Administration, http://www1.va.gov/emshg/