16 Pa. Stat. § 12352
The board shall make a detailed report at the close of each fiscal year, to the commissioners and controller, in the form prescribed by them; and, at least thirty days prior to the beginning of each fiscal year, submit to the county commissioners a detailed estimate of the amount of money which will be required by them for the coming year; and, should the board of managers and the county commissioners differ in their judgment as to the amount of money required, the estimates shall be submitted by the board of managers to the court of common pleas of the county, which court, after investigation, shall certify the amount to be allowed; and its decision shall be final, and no expense shall be incurred in excess of these amounts without the consent of the county commissioners: Provided, however, That any improvement or decoration requiring an expenditure of over five thousand dollars ($5,000) must receive the approval of the grand jury and the court of quarter sessions of the county before such improvement shall be made. The president and secretary, upon direction of the board, shall issue certificates for all moneys to be paid, which certificates shall be changeable at the office of the county commissioners for such forms of warrant as may be in use for the distribution of county funds for general county purposes; and all moneys so expended shall be paid and accounted for in the same manner as moneys expended for general county purposes, and any moneys realized by the board shall be paid into the county treasury and become a part of the general county fund.
16 P.S. § 12352