72 Pa. Stat. § 3673
The state treasurer shall on the first business day of each month, render a statement of account to the auditor general, giving in detail the different sums which go to make up the grand total of the amount on that day in the state treasury, belonging exclusively to the sinking fund; such statement shall include the names of banks, corporations, firms or individuals with whom the moneys of said fund are deposited, with the various amounts of such deposits, the securities held by the state for the safe-keeping of the same, and the rate of interest or other consideration, if any, received by the state on such deposits, and shall be verified by the oath or affirmation of the state treasurer, and recorded in a book kept for that purpose in the auditor general's office, and shall be open for the inspection of the governor, heads of departments, members of the legislature, or any citizen of the state desiring to inspect the same; and each bank, corporation, firm or individual with whom such moneys are deposited, shall render on the first business day of each month, an account to the auditor general corresponding to that of the state treasurer, giving the amount of such moneys deposited during the month, the amount then on deposit, the rate of interest, if any, paid on such deposit, and the securities held by the state for the safekeeping of such moneys.
72 P.S. § 3673