Idaho Code § 40-1314

Compensation of highway district commissioners, officers, agents and employees.
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(1) It shall be the duty of the board of highway district commissioners of each highway district to fix the annual salaries of the highway district commissioners commencing on October 1 and for the next ensuing year. The proposed commissioner salaries shall be published as a separate line item in the highway district's annual budget.
(2) Actual expenses shall be paid in addition to their compensation. The payment for expenses shall be paid from the funds of the highway district upon the presentation of itemized vouchers, signed by the commissioners and under oath made to the secretary of the district.
(3) When a commissioner is an officer and/or agent of the district, the two (2) remaining commissioners may fix the salary and benefits to be paid him for his services as an officer and/or agent. A commissioner acting as an officer and/or agent of the district shall be entitled to his necessary and actual expenses in addition to his salary, but shall not be entitled to draw compensation as a commissioner when placed upon a salary. The board shall fix the salary and benefits to be paid to the other officers and agents and employees of the highway district, to be paid out of the treasury of the highway district.
(4) Commissioners are considered employees of the district. The district shall be liable and responsible for the actions of the commissioners, officers, agents and/or employees of the district when the commissioners, officers, agents and/or employees are performing their duties on behalf of the district.

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