Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 881.111. Municipal guarantee

The regular interest charges payable, the DROP interest charges payable and the creation and maintenance of the necessary reserves for the payment of the municipal and member's annuities, as to any municipality in accordance with this act, are hereby made the obligation of that municipality.

In the case of the failure of a municipality to make payments as required by this act, the Commonwealth shall withhold payment to the municipality of any funds to which the municipality may be entitled for pension purposes.  The board may recover any sums due to the fund by suit at law, or other appropriate remedy.