Pennsylvania Statutes Title 71 P.S. State Government § 733-1008. Exceptions to account

A. Any corporation or person who is or who claims to be a depositor, other creditor, or shareholder of an institution, or who has given to the secretary notice of his claim to the right of execution or attachment against any assets owned by, or legally in the custody of, the secretary as receiver of an institution, or who asserts any other type of claim against an institution, may, within thirty days after the filing of an account by the secretary, file in the court specific exceptions in writing, under oath or affirmation, to such account or to any item therein.

Notice of any exception to an individual item in an account shall forthwith be personally served upon, or sent by registered mail to, the corporation or person whose claim is thus objected to, or his counsel, and also the secretary or the deputy receiver managing the affairs of the particular institution, or the counsel of either. Affidavit of the serving or sending of such notice shall forthwith be filed with the court.

B. Whenever an exception is filed to any expenditure made by the secretary as an expense of administration, the secretary shall keep an accurate record of the salaries and other expenses, exclusive of counsel fees, properly incurred by him in the contesting of such exception. If the exception is overruled and the expenditure is sustained, the court may, in its discretion, assess such expenses and salaries, together with the regular costs provided by law, upon the depositor, other creditor, or shareholder filing such exception.