Idaho Code § 70-1713
Each board of port commissioners may create an incidental expense fund in such amount as the port commission may direct. Such incidental expense fund may be kept and maintained in a bank or banks designated by the commission, and each such depository shall be required to give bonds or securities to the port district for the protection of such incidental expense fund, in the amount of the fund authorized by the commission, if not otherwise secured by Federal Deposit Insurance Corporation insurance coverage. Vouchers may be drawn to reimburse said incidental expense fund and such vouchers shall be approved by the port commission. Incidental expenses of the port district may be paid from said incidental expense fund, without prior approval of the port commission, and all such disbursements therefrom shall be made by check signed by the port manager or other such person as the port commission shall direct. All expenditures from said incidental expense fund shall be itemized in writing to the port commission, at least once per month at a meeting of the commission. The person disbursing said funds shall be required to give bond to the port district in the full authorized amount of said incidental expense fund for the faithful performance of his duties in connection with the disbursement of moneys therefrom.
Idaho Code § 70-1713