All taxes, penalties, fines and costs collected by the county treasurer and belonging to any city, borough, township, school district or institution district shall be entered and carried in the books of the county in the same manner as county moneys. It shall be audited in like manner, and when paid to the taxing district entitled thereto, as provided by law, such payments shall be made on warrants in the same manner as payments are made of county moneys.
16 P.S. § 4923