Idaho Code § 40-714: Budgeting and allocation of funds.

(1) The commissioners shall budget and allocate the moneys from the highway distribution account to be available during the year for which the budget is made as in the manner now provided by law for the budgeting of its expenditures, and may budget and allocate so much of them as shall be available for construction and maintenance of highways, in cooperation with the state of Idaho and United States, or either.

(2) The board of commissioners of each highway district may at any meeting allocate the moneys then available and to become available from the highway distribution account during that year for the construction and maintenance of highways, in cooperation with the state of Idaho and the United States, or either.