U.S. NAVY REGULATIONS, 1990

“At the time of turning over command, the Commanding Officer to be relieved will call all hands to muster, read the orders of detachment and turn over the command to his or her relief, who will read the orders of relief and assume command.”

RESPONSIBILITY OF THE COMMANDING OFFICER

“The responsibility of the Commanding Officer for his command is absolute, except when, and to the extent, relieved there from by competent authority, or as provided otherwise in regulations.  The authority of the Commanding Officer is commensurate with his responsibility.  While he may, at his discretion and when not contrary to law or regulations, delegate authority to his subordinates for the execution of details, such  delegation of authority shall in no way relieve the Commanding Officer of his continued responsibility for the safety, well being and efficiency of his entire command.”