Del. Code tit. 9, § 8430

The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of witnesses and jurors, chargeable against the county. Any surplus shall be kept subject to the order of the county government. He or she shall keep an account of all such allowances, orders or warrants, and also a separate account of all his or her receipts and disbursements, and lay the same before the county government, or a committee thereof, at such times and as often as the county government shall direct and as provided by law.