(a) The provisions of this section shall only apply to a township which is located in a county having a population of less than 3,100 with an assessed taxable tangible valuation of not less than $14,000,000 nor more than $20,000,000 and which county is operating under the county road unit system.

(b) Whenever the clerk, treasurer and trustee of such township shall unanimously adopt a resolution declaring that a surplus of monies is on hand in the general fund of such township and further declaring that it would be to the best interests of said township to transfer such surplus of monies or any part thereof to the cemetery fund of such township and stating the exact amount in dollars that would be so transferred, the township treasurer is hereby authorized and directed to transfer the amount so determined from the township general fund to the township cemetery fund. Upon making such transfer the township treasurer shall notify the township clerk thereof who shall make the necessary changes in the records of his or her office to show such transfer.