Del. Code tit. 9, § 1523

The Office of Finance may create a sinking fund for public buildings, public improvements, and public works generally, and for such purposes may open a special bank account in the name of the County and may deposit therein such sums at such times as the Office of Finance deems advisable. The money in such fund shall be paid out upon warrants as other county moneys are paid out according to law, at such times and in such amounts and for the above stated purposes or for any of such purposes, as the Office of Finance shall determine.