16 Pa. Stat. § 1760
The county treasurer shall receive and receipt for all moneys due or accruing to the county. The treasurer shall keep proper accounts of all moneys received and disbursed. The treasurer's records shall be, at all times during office hours, open to the inspection of the controller and the commissioners, or any of the commissioners in counties having no controller. The treasurer shall issue receipts for all moneys received for the county, and shall transmit the duplicate or triplicate thereof daily to the controller, or to the county commissioners in counties having no controller. Said receipts shall be serially numbered, shall indicate the amount of money received, from whom, on what account and the date. The treasurer shall likewise keep daily records of all disbursals from the county treasury, and shall forward daily records thereof to the controller, or the commissioners as the case may be. The controller, or the chief clerk of the commissioners where there is no controller, shall have the right to review depository account information upon request from the county depository or depositories, without prejudice to the said depositories, of all moneys deposited in the name of the county by the treasurer. In counties having no controller, the treasurer shall render, at least quarterly and oftener, if required, a statement of all moneys received and disbursed since the treasurer's last statement, showing the balance remaining in the accounts and the names of the collectors having arrearages in taxes with the amounts thereof. The treasurer shall state the accounts at the end of each fiscal year, which statement shall be examined by the commissioners and delivered by them to the auditors for settlement.
16 P.S. § 1760