72 Pa. Stat. § 1004
It shall be the duty of the Auditor General and State Treasurer, in the settlement of accounts of persons having claims against the Commonwealth, to ascertain from the Department of Revenue whether such persons are indebted to the Commonwealth, and, if so, to secure the amount so due, or as much thereof as the claim of the Commonwealth may amount to, as shown by the settlement made by the Department of Revenue. Any person, feeling himself aggrieved by the settlement made by the Auditor General and State Treasurer or by the settlement made by the Department of Revenue and deducted from his claim, may proceed, as in other cases, to file a petition for resettlement, a petition for review, and an appeal, but, if he feels aggrieved both by the action of the Auditor General and State Treasurer and of the Department of Revenue, his petition for review, filed with the Board of Finance and Revenue, and his appeal to the courts, shall consolidate all questions which he desires to raise.
In the event of the failure to deduct such indebtedness, or any part thereof, the Commonwealth of Pennsylvania may file a petition for resettlement; a petition for review of such settlement or resettlement by the Board of Finance and Revenue; and an appeal from the decision of the Board of Finance and Revenue.
72 P.S. § 1004