63 Pa. Stat. § 480.6
Every two years after effective date of this act, the trustee shall, prior to the first of December, file a financial report of the merchandise trust fund with the orphans' court of the county in which the trustee is situate, setting forth the principal thereof, the investments and payments made and income earned and disbursed.
The orphans' court having jurisdiction over any such merchandise trust fund may, at any time, require the person creating the same or the trustee to file a report and submit its records in relation to any such fund. If the court determines that the fund is not being maintained in accordance with the provisions of this act, it shall make such orders as may be necessary to compel compliance with the provisions hereof.
63 P.S. § 480.6