16 Pa. Stat. § 5324
The advisory board herein provided for shall, by December thirty-first of each year, furnish to the county commissioners and the county controller a schedule of expenses deemed necessary for the maintenance and operation of the hospitals for the ensuing year, and the county commissioners shall, after considering the schedule submitted by the advisory board, annually make appropriations deemed by them sufficient to properly manage and operate said hospital. The county commissioners shall levy a special tax sufficient to produce the moneys appropriated to said hospital, which tax shall be collected in the same manner as other county taxes and shall be paid into the county treasury. All payments from the county treasury shall be made by warrant of the county commissioners, countersigned by the county controller.
16 P.S. § 5324