Powers and duties of the Director.

(1) The Director shall exercise general supervision and control over the discharge by the auditors of their duties under this Act. (2) He may condone a payment made from a local fund, which appears to him to be contrary to law, if - (i) in his opinion there was no negligence or misconduct on the part of the person making or authorising such payment, and (ii) such payment does not exceed rupees one hundred in each case.