Idaho Code § 40-1411
Each year after its dissolution and until all indebtedness, including outstanding warrants of a dissolved system or district shall have been fully paid, it shall be the duty of the succeeding county-wide highway district in which the districts were situated, to apportion for the benefit of any dissolved county or city highway system, or highway district that portion of moneys arising out of the highway users' moneys and the moneys from all other sources as the system or district would be entitled to receive had it not been dissolved. The treasurer of the succeeding county-wide highway district shall place the moneys to the credit of the county-wide district in a special fund in the county treasury with other funds belonging to the district, the funds to be used for payment of the dissolved system's or district's bonded or funded indebtedness.
Idaho Code § 40-1411