Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4462. Two ledgers to be kept

The state treasurer shall keep two separate books of accounts to be known respectively as the “sinking fund ledger” and the “general revenue ledger,” and he shall cause all moneys received from revenues belonging to the sinking fund to be credited to the commissioners of the sinking fund,  1 in the sinking fund ledger, and all moneys received from other sources to be credited in the general revenue ledger.