24 Pa. Stat. § 6-607
All payments made by the board of school directors of any school district from the school funds shall be made by proper school orders drawn on the treasurer. No school order shall be authorized by the board, or signed by the president or secretary of any board of school directors, unless there are sufficient funds in the treasury of the district to pay the same, and no school order shall be made payable at any time in the future, or draw interest. A separate school order shall be drawn for each account or payment: Provided, That the monthly payroll of teachers, janitors, or other employes may be included on one or more orders, which may be made payable to the order of such person or persons, and distributed in such manner as the board of school directors in any school district may determine.
In all school districts of the first class, each school order shall state on its face the particular item of the annual school estimate upon which it is drawn.
In all school districts of the second, third, and fourth class, each school order shall state on its face the particular class of expenditure of the annual school budget upon which the same is drawn.
24 P.S. § 6-607