At the expiration of his or her term of office, or on his or her resignation or removal, the Finance Director shall deliver to his or her successor all moneys, books, papers and other property in his or her possession as Director. In the case of the death or incapacity of the Director, his or her legal representative shall, in like manner, pay over and deliver the moneys and property which were in the Director's hands to the person entitled to such moneys or property.