42 Pa.C.S. § 3545 – Debits to account

(a) General rule.— Each political subdivision required by this subchapter to maintain a judicial and related account shall debit to such account:
1. (1) Amounts paid pursuant to section 3544 (relating to disbursements).
2. (2) Any amounts required by statute to be paid from any of the sources of income specified in section 3543 (relating to credits to account).
(b) Accommodations.— Expenses under this section include the costs of leased accommodations and the fair rental value of accommodations provided in facilities owned by the political subdivision.