Idaho Code § 40-715: Transfer of sums allocable to counties, highway districts and cities — Disbursement.

It is the duty of the state controller to draw warrants upon the state treasury for the transfer of the distributive sums allocable to the several counties, highway districts and cities, which warrants shall be made payable directly to the county treasurers, highway district secretary or city clerk. The county treasurers shall deposit the moneys in the county highway fund, highway district secretaries shall deposit the moneys in the highway district road fund and the city clerk shall deposit the moneys in the city street fund.