Del. Code Ann. tit. 29, § 6523
Accounting of receipts, expenditures and property; access to books and records
32 Del. Laws, c. 30, § 12; Code 1935, § 435; 29 Del. C. 1953, § 6523; 54 Del. Laws, c. 39, § 5; 57 Del. Laws, c. 741, § 1D; 70 Del. Laws, c. 186, § 1;
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.
32 Del. Laws, c. 30, § 12; Code 1935, § 435; 29 Del. C. 1953, § 6523; 54 Del. Laws, c. 39, § 5; 57 Del. Laws, c. 741, § 1D; 70 Del. Laws, c. 186, § 1