Idaho Code § 40-820: Expenditures in emergencies.

In the event of a great public disaster, or if it is necessary to do emergency work to prepare for national or local defense, the board of highway district commissioners may pass a resolution declaring the public interest and necessity demand the immediate expenditure of public money to safeguard life, health or property. Upon adoption of the resolution, the highway district board may expend any sum required in the emergency without complying with this title.