40 Pa. Stat. § 503
No domestic stock or mutual life insurance company shall make any disbursement of five hundred dollars ($500) or more unless the same is evidenced by a voucher signed by or on behalf of the person, firm or corporation receiving the money, and correctly describing the consideration for the payment. If the expenditure is for both services and disbursements, the vouchers shall set forth the services rendered and an itemized statement of the disbursements made. If the expenditure is in connection with any matter pending before any legislative or public body, or before any department or officer of any State or government, the voucher shall correctly describe, in addition, the nature of the matter and of the interest of such company therein. When such voucher cannot be obtained, the expenditure shall be evidenced by an affidavit describing the character and object of the expenditure, and stating the reason for not obtaining such voucher.
40 P.S. § 503