53 Pa. Stat. § 2292
Any municipality shall have power to create a special fund and to accumulate therein moneys for expenditure in accordance with the provisions of this act. Such special fund may consist of, (1) moneys transferred during any fiscal year from appropriations made for any particular purpose, which may not be needed, (2) surplus moneys in the general fund of the treasury of the municipality at the end of any fiscal year, and (3) moneys appropriated to the fund in the annual budget. All moneys appropriated or transferred to this special fund shall be used only for the planning, construction, improvement or replacement of a sewage disposal system: Provided, That no moneys shall be used for any construction, improvement or replacement unless the plans therefor have been approved by the Sanitary Water Board.
53 P.S. § 2292