52 Pa. Stat. § 3213
The Auditor General through such agents as he may select shall, at least once each year, make a complete examination and audit of the fund including all receipts and expenditures, cash on hand and securities, investments or property held representing cash or cash disbursements, and for these purposes the Auditor General is hereby authorized to employ such consultants, experts, accountants or investigators as he may deem advisable.
The expense incurred in making said examination and audit shall be certified to the fund by the Auditor General and shall be paid from the general appropriation of the department.
The first audit of such fund may, in the discretion of the Auditor General, extend back to the creation of such fund or to any other period in its life.
52 P.S. § 3213