Here's how it works: we deflect blame upwards, downwards, and diagonally. It's very efficient, actually.
This is when you shift the blame to your superiors. They're usually the ones with the fancy titles and the corner offices.
This is when you deflect to your subordinates. They're the ones who usually get the blame, anyway.
This is when you deflect to your colleagues. It's very useful for when you want to blame someone who's not really in charge, but still kinda is.