(a) Appropriation.--The council may appropriate annually a sum to be used and expended exclusively for the support and maintenance, discipline and training of a unit of the Pennsylvania National Guard.
(b) Payment.--
(1) The money appropriated shall be paid by warrant drawn to the order of the commanding officer of the unit upon certification to the borough, by the Adjutant General, that the unit has satisfactorily passed the annual inspection provided by law.
(2) The commanding officer shall account, by proper vouchers to the borough each year, for the expenditure of the money appropriated. No appropriation shall be made for any subsequent year until the expenditure of the previous year is accounted for. The accounts of the expenditures shall be subject to the inspection of the Department of Military and Veterans Affairs and shall be audited by the Auditor General in accordance with law.