June 2012 post continuation

This is a continuation of the june 2012 post sir.

Okay so they said that the production supervisors are not sufficiently independent enough because the non-current assets(NCA) are to be used in the production and therefore it should be authorised by someone else rather than the production supervisor. Am i right sir ?

The answer key states that the production supervisor can be given authority to authorise low value NCA, and high value NCA should be authorised by the board.

Isn’t it better to just let the board make the authorisation for all NCA, whether it is low or high in value?