16 Pa. Stat. § 1704
The controller shall have custody of and retain in original or other acceptable form, as provided in the most recent edition of the County Records Manual issued for the County Records Committee by the Pennsylvania Historical and Museum Commission, all title deeds to real estate owned by the county, and all executed contracts entered into by or on behalf of the county, and all records relating to its financial affairs, and all bonds and other obligations issued by the county, when paid. Such bonds and other obligations, when so paid, shall be monitored by the controller , a ledger of which shall be maintained by him or her in a book or an electronic file dedicated for that purpose and retained according to the most recent edition of the County Records Manual.
16 P.S. § 1704