71 Pa. Stat. § 1508
It shall be the duty of all persons having charge or oversight over the poor in any city or county of this State, or in any subdivision thereof, and all persons having charge or control of county jails or prisons or workhouses, and all other persons having charge or control over any other charitable, reformatory, or correctional institution, not now by law required to make an annual report of the condition of the same, to make report annually to the said commissioners, at such time, upon such form, and in such manner, as they may prescribe, of such facts and statements concerning the same as they may require; and all charitable, reformatory, and correctional institutions now required by law to make annual reports shall hereafter make and transmit to the same to the said commissioners, on or before the first day of September in each year; and all such institutions now receiving or that may hereafter desire to receive State aid shall annually give notice to said commissioners, on or before the first day in September in each year, of the amount of any application for State aid which they may propose to make, and of the several purposes to which such aid, if granted, is to be applied. Any neglect or refusal on the part of any person having charge or oversight over the poor, or on the part of any person having charge or control over any jail, prison, workhouse, or charitable, reformatory or correctional institution, to make the report required by this act, or otherwise required by law, shall subject the offender to a penalty of one hundred dollars ($100.00), to be sued for and collected by the General Agent in the name of the board.
The commissioners may prescribe to all institutions receiving State aid a method of keeping their books; and the commissioners shall make no recommendation for the allowance of State aid to any such institution which shall not adopt said system.
71 P.S. § 1508