Idaho Code § 67-2511

Gross receipts payable into treasury -- Appropriation and warrant of controller prerequisites to expenditure of state funds.
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The gross amount of money received by every department, from whatever source, belonging to or for the use of the state, shall be paid into the state treasury, without delay without any deduction on account of salaries, fees, costs, charges, expenses or claim of any description whatever and shall be credited to such fund or funds as are now or may hereafter be designated by law for the deposit thereof. No money belonging to, or for the use of, the state shall be expended or applied by any department except in consequence of an appropriation made by law and upon the warrant of the state controller.

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