72 Pa. Stat. § 3736
All expenditures on account of contracts entered into under the provisions of this act shall be examined by the Secretary of General Services; and, if found correct, he shall certify to the Board of Commissioners of Public Grounds and Buildings that the materials have been furnished, and the work and labor have been performed, in accordance with the plans, specifications, and contracts approved by the said board; and, after having been so certified by him, shall be approved by the Executive Controller; and, when so approved, shall be audited, settled, and paid by the Auditor General and the State Treasurer, in the manner provided by law: Provided, That, whenever the Board of Commissioners of Public Grounds and Buildings shall have taken such action as will involve expenditures from said fund, they shall forthwith certify the probable amount of expenditure to the State Treasurer and Board of Finance and Revenue, who shall forthwith take such action as is necessary to provide funds sufficient to meet the obligations so entered into.
72 P.S. § 3736