There is hereby established in the state treasury an account to be known as the "cross-country skiing recreation account," into which the money specified in section 67-7118, Idaho Code, shall be deposited. The board is charged with the administration of the account for the purposes specified in section 67-7118(3), Idaho Code. All claims against the account shall be examined, audited and allowed in the same manner now or hereafter provided by law for claims against the state, except that the board is empowered to enter into agreements with the counties for the disbursement of funds to them on a project-by-project basis.
Idaho Code § 67-7117