Delaware Code § 29-8302

Secretary; division directors; Acting Secretary; appointment
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(a) The administrator and head of the Department is the Secretary of the Department of Finance ("Secretary"), who must be a person
qualified by training and experience to perform the duties of the office.
(1) The Secretary is appointed, confirmed, and holds office as provided in § 10 of Article III of the Delaware Constitution.
(2) The Secretary is to be paid an annual salary as determined by the General Assembly in the annual appropriations act.
(3) The Secretary must obtain and retain residency in this State as provided in § 10 of Article III of the Delaware Constitution.
(b) In the event the position of Secretary is vacant, the Governor, by appointment, shall have the power to fill the position or positions
of division director as are vacant. Directors so appointed shall serve at the pleasure of the Governor and upon the position of Secretary
being filled such directors may be removed by the Secretary with the written approval of the Governor.
(c) In the event of death, resignation, temporary incapacity or removal of the Secretary and prior to the appointment of a successor, the
Governor may appoint the Deputy Secretary of Finance or the director of any division of the Department to serve as Acting Secretary. The
Secretary may, during an absence from the State, appoint the Deputy Secretary of Finance or the director of any division of the Department
to serve as Acting Secretary during such absence. In either case the Acting Secretary shall have all the powers and shall perform all the
duties and functions of the Secretary during such absence or incapacity or until a successor is duly qualified and appointed.

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