The township board of any township which did not make a tax levy for the township general fund in the year next preceding and which has a surplus of moneys in the general fund may transfer all or any part of such surplus to any other fund of the township upon the adoption of a resolution determining the existence of a surplus and authorizing the transfer of a specific amount of such surplus to a specified fund of the township. Upon the adoption of any such resolution, the township treasurer forthwith shall transfer said surplus funds in accordance therewith and if any such funds are still in the hands of the county treasurer, the county treasurer shall so transfer said surplus funds as directed by the township board in accordance with said resolution.