72 Pa. Stat. § 905
It shall be the duty of the Auditor General, promptly upon auditing the accounts and dockets of the several county officers for any period, to furnish to the Department of Revenue a detailed report of any errors or discrepancies in the monthly reports of such officers filed with the Department of Revenue for the same period, and thereupon it shall be the duty of the Department of Revenue to resettle the account of such officer, and credit or charge the officer in accordance with the correct facts. Any such resettlement shall be transmitted to the Department of the Auditor General for audit and approval, as in other cases, and the subsequent procedure shall be the same as in the case of original settlements.
If the Department of Revenue shall fail, within thirty days after notice from the Department of the Auditor General, to resettle the account, the Department of the Auditor General may, within sixty days after the date of its request, file a petition with the Board of Finance and Revenue praying the board to order the Department of Revenue to make such resettlement.
From any resettlement made hereunder, the county officer may, within thirty days after the date of resettlement, file a petition for review, and thereafter appeal as in other cases.
72 P.S. § 905