16 Pa. Stat. § 2339.5
The board of managers shall annually report to the county commissioners, on or before the first day of November, the amount of money required for the maintenance of the house or houses of detention. The county commissioners shall make an annual appropriation to the board of managers for the payment of the expenses of administering the house or houses of detention. Expenses incurred in the performance of duties by the board of managers shall be itemized and presented with vouchers to the county commissioners for payment, and a semiannual expense report shall be made to the county commissioners. All expenses in connection with the management and administration of the house of detention shall be paid by the county in the manner provided by law for the payment of county obligations.
16 P.S. § 2339.5