The sinking fund commission shall have the power to invest county sinking funds as authorized by the act of July 12, 1972 (P.L.781, No.185), known as the Local Government Unit Debt Act, and liquidate the investment, in whole or in part, by disposing of securities or withdrawing money on deposit. Any action taken to make or to liquidate any investment shall be made by the commission.
16 Pa.C.S. § 14995