7. Τhe Director shall have power from time to time to issue, and when issued amend, alter or revoke, directions-
(a) prescribing the form of account books, records and registers to be kept by Town Committees, Village Commissions, Committees of Management and teachers;
(b) prescribing the form of returns to be made by Town Committees, Village Commissions, Committees of Management and teachers and the times at which such returns are to be made;
(c) prescribing the form of estimate to be used by Town Committees, Village Commissions and Committees of Management;
(d) authorizing any Town Committee, Village Commission or Committee of Management to utilize any item in the estimates not required for the purposes for which it was provided or any saving thereon for any other purpose specified therein or for the purpose of covering any excess of expenditure in respect of any other item appearing therein;
(e) regulating the sanitation in school building or premises;
(f) regulating the supply or sale to children by Town Committees, Village Commissions, Committees of Management and teachers of writing materials and of books prescribed by Regulations to be used in schools.