The Borough shall make all of the payments to professionals for services rendered to the municipality for review of applications for development, review and preparation of documents, inspection of improvements or other purposes under the provisions of the Municipal Land Use Law. If the Borough requires of the developer an escrow toward anticipated municipal expenses for these professional services, the deposit shall be pursuant to vouchers from the professionals stating the hours spent, the hourly rate and the expenses incurred. The Borough shall render a written final accounting to the developer setting forth all the charges made to the escrow. Thereafter, the Borough shall, upon written request, provide copies of the vouchers to the developer. For professionals, the charge to the escrow shall be at the same rate as all other work of the same nature by the professional for the municipality.