Pennsylvania Statutes Title 16 P.S. Counties § 4953. Payment of county moneys

The treasurer shall pay no money out of the county treasury except on warrants drawn by a majority of the commissioners and countersigned by the controller. He shall cancel all warrants, when paid, by distinctly spearing or cutting them, and shall deliver such warrants to the controller who shall also cancel the same. He shall report daily to the controller all moneys paid out by him, giving the number of the warrant and the party to whom paid.

All outstanding warrants issued before the controller enters upon the duties of his office shall be presented to him as other claims against the county.