72 Pa. Stat. § 4361
The auditor general shall annually examine the situation of the public treasury in relation to the moneys therein, and the deposits in the several banks, and also if he deems it necessary, examine the accounts of the state treasurer with the several banks and their branches, in which the public moneys are deposited; and the officers of the said banks and their branches shall permit the auditor general so to do; and if the state treasurer shall refuse to exhibit to the auditor general his books, papers or documents, or the moneys reserved in his office to meet occasional demands, he shall for any such refusal, forfeit and pay for the use of the commonwealth, the sum of two thousand dollars, to be recovered as sums of equal amount are or shall be by law recoverable.
72 P.S. § 4361