Del. Code tit. 9, § 4116

The county government 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 Receiver of Taxes and County Treasurer of the County and may deposit therein such sums at such times as the county government 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 county government shall determine.