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16 Pa. Stat. § 1773 : Statutes (Unconsolidated) — COUNTIES — THE COUNTY CODE — FISCAL AFFAIRS —COUNTY TAXATION, BORROWING AND TRANSFER OF FUNDS — Supplemental Appropriations, Transfers of Funds and Appropriation Limits.
(a) The commissioners may:
(1) At any time, by resolution, make supplemental appropriations for any lawful purpose from any funds on hand or estimated to be received within the fiscal year and not otherwise appropriated, including the proceeds of any borrowing now or hereafter authorized by law.
(2) Authorize the transfer of:
(i) Any unencumbered balance of any appropriation item or any portion thereof.
(ii) Within the same fund, any unencumbered balance or any portion thereof from one spending agency to another.
(3) During the last fifteen days of a fiscal year, authorize the transfer of any unencumbered balance, or any portion thereof, from any county fund to any fund of the institution district, and to reappropriate that money to the institution district.
(b) No work shall be hired to be done, no materials purchased, no contracts made and no order issued for the payment of any money by the county commissioners which will cause the sums appropriated to be exceeded.
