16 Pa. Stat. § 5540
The board of advisors shall annually report to the county manager and Department of Budget and Finance, on or before the first day of September, the amount of money recommended for the maintenance of such house or houses of detention. The county council shall make an annual appropriation for the payment of the expenses of administering such house or houses of detention. Expenses incurred in the performance of duties by the board of advisors shall be itemized and presented with vouchers to the county controller for payment, and a semi-annual report thereof shall be made to the county chief executive and county council. All expenses in connection with the management and administration of any such house of detention shall be paid by the county in the manner provided by law for the payment of county obligations.
16 P.S. § 5540