Idaho Code § 38-129
The state treasurer shall be custodian of a fund known as the "forest protection fund" into which shall be paid all owners' assessments, penalties and costs recovered in actions authorized by this chapter, and a portion of all fines as provided in the succeeding section and all funds accruing or received under any other provision of this chapter including all funds allocated by the United States under the act of March 1, 1911 (36 Stat. 96) and amendments thereto, known as the Weeks law, and the act of June 7, 1924, known as the Clarke-McNary act, and all other federal acts for forest fire protection. All moneys in existing forest protection or foresters' special fund are hereby transferred to the forest protection fund established hereby.
All moneys appropriated for, accruing to or received by this fund are hereby appropriated for the purposes of this chapter and shall be paid out by the state treasurer only upon state vouchers prepared and approved by the director of the department of lands and approved by the state board of examiners. All disbursements, costs and expenses accruing, contracted for and/or incurred by the director of the department of lands in administering the provisions of this chapter and in carrying out the agreements authorized by section 38-104, Idaho Code, and not otherwise provided for shall be paid from this fund; provided, that disbursements of such portions of this fund as are represented by allotments to the state under the Weeks law and the Clarke-McNary act and other federal acts for forest fire protection shall be limited to the purpose for which such allotments are made by the federal government.
The director of the department of lands may convert the money derived from this fund into a revolving fund as may be necessary or into a general expense fund for the payment of such disbursements as are herein provided for.
Idaho Code § 38-129