36 Pa. Stat. § 1758-404
After the highways described in the foregoing sections of this act shall have been taken over by the Commonwealth, they shall be built, rebuilt, constructed, reconstructed, repaired and maintained by the Department of Highways at the expense of the Commonwealth, but it shall nevertheless be lawful for the Department of Highways to enter into agreements, in the discretion of the Secretary of Highways, with counties or townships or with persons, associations or corporations for sharing with the Commonwealth the cost of construction, reconstruction or maintenance of highways or parts thereof taken over by the Commonwealth under this act. The construction or improvement of any such highways shall be of such width, type and location as may be determined by the Secretary of Highways, with the approval of the Governor, and repairs and maintenance shall be of such type as shall be determined by the Secretary of Highways.
The county commissioners of any county may, by resolution and after approval of a grand jury of the county, take over, with the consent of the Secretary of Highways, any State highway described in this act or any section thereof as a county road to be maintained and improved in the manner provided by law for county roads. A description of any road or section so taken over with the resolution of the county commissioners and the approval of the Secretary of Highways shall be filed on record in the office of the clerk of the courts of the proper county.
36 P.S. § 1758-404