Idaho Code § 73-218
The proceeds of the sale of the treasury notes shall be placed to the credit of the code fund in the state treasury, except such amount as may be required to be paid as accrued interest, which amount shall be credited to a special interest fund for payment of interest on the treasury notes. The expenses incurred by the state treasurer in the preparation and sale of the treasury notes shall be paid out of the code fund. The balance of such proceeds and all moneys now or hereafter in said code fund shall be used exclusively for the purposes authorized by this act, and shall be paid out of warrants drawn by the state controller supported by vouchers of the commission.
Whenever any treasury notes are hereafter issued and outstanding, pursuant to this act, the state treasurer shall set up and keep separate accounts for payment of the interest required to be paid on such treasury notes and to provide a sinking fund for the payment of such treasury notes.
Idaho Code § 73-218