Idaho Code § 39-422

Public health district fund -- Establishment -- Divisions -- Fiscal officer -- Expenditures.
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(1) There is hereby authorized and established in the state treasury a special fund to be known as the public health district fund for which the state treasurer shall be custodian. Within the public health district fund there shall be seven (7) divisions, one (1) for each of the seven (7) public health districts. Each division within the fund will be under the exclusive control of its respective district board of health and no moneys shall be withdrawn from such division of the fund unless authorized by the district board of health or its authorized agent.
(2) The procedure for the deposit and expenditure of moneys from the public health district fund will be in accordance with procedures established between all district boards and the state controller. All income and receipts received by the districts shall be deposited in the public health district fund.
(3) Claims against the divisions of the health district fund are not claims against the state of Idaho. Claims against an individual health district are limited to that district's division moneys.

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