Idaho Code § 40-1516: Separate accounts of funds and proceeds from former highway districts — Duties of treasurer.

The highway district treasurer shall keep separate accounts of all moneys coming into his hands from each of the former highway districts, together with all moneys received from special tax levies against the taxable property situated within the boundaries of the former highway districts and together with all moneys paid out upon the indebtedness of the former highway districts. He shall pay from the funds in the accounts the amounts as the highway commissioners may from time to time order.