The Secretary of Finance shall keep a distinct account, under appropriate heads, of all receipts and expenditures of state moneys. The Secretary of Finance shall keep a like account of all state property and of all debts and obligations due to and from the State. For such purposes the Secretary shall have free access to the books and papers, documents and records of the several state agencies receiving or expending any state money.
Del. Code tit. 29, § 6523
Accounting of receipts, expenditures and property; access to books and records
32 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.