16 Pa. Stat. § 5115
The county commissioners of the county shall at all times see that the graves and tombstones of all deceased service persons who are buried in such county receive proper and fitting care, and may employ all necessary assistance to carry out the provisions of this section. The expense of the care of such graves and tombstones shall be borne by the county where said graves are located, except where suitable care is otherwise provided. Money so appropriated may be expended directly by the county commissioners or paid over to the person, firm, association or corporation owning or controlling any cemetery or burial place in the county where any such grave is situated. The sum so paid over in any year shall not exceed, for each grave, the charge for the annual care and maintenance of like graves in the same cemetery, or if no such fixed charge is established in that cemetery, it shall not exceed the sum charged in other cemeteries in the same county for like service.
16 P.S. § 5115