16 Pa. Stat. § 7380
The treasurer of said county shall pay no money out of the county treasury except on warrants drawn by a majority of the commissioners and countersigned by the controller. His books shall, at all times during office hours, be open to the inspection of the controller, and he shall report daily to the controller all moneys received by him from the county, the person by whom and on what account they were paid; he shall cancel all warrants when made, by distinctly spearing or cutting them; he shall also report daily all moneys paid out by him, giving the number of the warrant and the party to whom paid, and shall deliver the warrants to the controller, who shall cancel the same; and all outstanding warrants issued before the controller enters upon the duties of his office shall be presented to him as other claims against the county. But in the counties to which this applies wherein the poor tax is paid into the county treasury, the county treasurer shall also keep a separate account of the said county poor tax received by him and pay out the same upon warrants drawn by a majority of the directors of the poor of the county.
16 P.S. § 7380