Idaho Code § 67-2020
The requisition of the head of any department, board or institution or the disbursing officer thereof requesting a revolving account shall be acted upon by the board of examiners in the same manner as a claim against the state and, if allowed, shall be regarded as an advance for current cash items, and not for any kind of salary or wage advance. It shall be allowed only in case an appropriation has been made by law for the specific expenditures intended to be paid out of the account. The amount of the revolving account shall be charged by the state controller against the officer making the requisition who may, if the board deems necessary, be required to give a bond in addition to his official bond, in such sum as the board may fix, to secure the repayment of such account.
Idaho Code § 67-2020