In order to promote public safety at bridges on local public highways and to provide for the payment of the local matching share of federal funds available for periodic inspection of these bridges to comply with federal laws, there is established in the dedicated fund of the state treasury an account known as the "local bridge inspection account." The department is charged with the sole and exclusive administration of this account, and shall follow federal guidelines in making bridge inspections which are to be funded in part with federal funds. Interest earned on the investment of idle moneys in the local bridge inspection account shall be paid to the local bridge inspection account.
Idaho Code § 40-703