72 Pa. Stat. § 3447
The Secretary of Highways shall, on the thirty-first day of May, of each odd-numbered year, notify the Auditor General and the State Treasurer, in writing, of the amount of the unexpended balances to be carried forward as provided by this act. If the amount stated by the Secretary of Highways shall agree with the amount to the credit of the Department of Highways upon the records of the Auditor General and State Treasurer, the Auditor General and State Treasurer shall forthwith carry forward such amount upon their books of account. If the amount stated by the Secretary of Highways shall not agree with the amount as shown by the records of the Auditor General and the State Treasurer, it shall be the duty of the Secretary of Highways, the Auditor General and the State Treasurer to confer and agree upon the proper amount to be carried forward on the books of the Auditor General and the State Treasurer, and, after an agreement as to amount has been reached, the Auditor General and the State Treasurer shall forthwith carry forward on their books the amount agreed upon.
72 P.S. § 3447