The county treasurer shall receive all moneys due or accruing to the county. He shall keep a just and true account of all moneys received and disbursed. The books of the treasurer shall at all times during office hours be open to the inspection of the controller. He shall report daily to the controller all moneys received by him for the county, the person by whom, and on what account they were paid. The treasurer shall give his receipt for all moneys paid into the county treasury. Such receipts shall be countersigned by the controller, who shall keep an accurate record of the same.
16 P.S. § 4960