71 Pa. Stat. § 1494
Any balance in the manufacturing fund of the Prison Labor Commission at the time this section becomes effective shall be paid to the department, and become part of the manufacturing fund as provided in section twenty-one hereof; and all machinery, equipment, and material, purchased from its manufacturing fund or in any way belonging thereto or used by the Prison Labor Commission in connection with its regulation and supervision of the labor of the inmates in the Eastern or Western Penitentiary or the Pennsylvania Industrial Reformatory at Huntingdon shall be turned over to the Department; and all accounts or sums payable to the Prison Labor Commission shall be paid to the Department; all of which shall become part of the manufacturing fund as hereinbefore provided.
71 P.S. § 1494