(a) Authorization.--The county commissioners may make appropriations for the support, maintenance, discipline and training of one or more units of the National Guard. If units are organized as a battalion, regiment or similar organization, the total amount due may be paid to the commanding officer of the battalion, regiment or similar organization. (b) Requirements.--All money appropriated under subsection (a) shall be paid to the order of the commanding officer of the company, battalion, regiment or similar organization if the Adjutant General certifies to the county commissioners that the unit or units have satisfactorily passed the annual inspection provided by law. The money appropriated shall be used and expended solely and exclusively for the support, maintenance, discipline and training of the company, battalion, regiment or similar organization, and the commanding officer shall account by proper vouchers to the county each year for the expenditure of the money appropriated. (c) Subsequent expenditures.--The county commissioners may not make an appropriation under subsection (a) for a subsequent year until the unty each year for the expenditure of the money appropriated. (c) Subsequent expenditures.--The county commissioners may not make an appropriation under subsection (a) for a subsequent year until the commanding officer has duly and satisfactorily accounted for the expenditure of the previous year. (d) Inspection.--Accounts of expenditures shall be subject to the inspection of the Department of Military and Veterans Affairs and shall be audited by the auditors or the controller in the manner provided by law for the audit of accounts of county money.
Pennsylvania Legal Code