Idaho Statutes Title 40. Highways and Bridges § 40-1001. Countersigning, drawing and payment

(1) The secretary of a highway district shall countersign all drafts and warrants on the highway district treasury, and no payment of district funds shall be made except on a draft or warrant countersigned by him. He shall not countersign any draft or warrant until he has found that payment has been legally authorized, that the money for it has been duly appropriated and that the appropriation has not been exhausted.

(2) Warrants shall be drawn by and countersigned upon the order of the chairman of the highway commissioners, or in his absence, the other highway commissioners. No drafts or warrants shall be drawn except upon appropriation of the highway commissioners, nor in excess of the moneys actually in the district treasury. Warrants may be issued in anticipation of the collection of taxes, but not in excess of the amount of the levy, nor shall any warrants be issued, nor indebtedness incurred in anticipation of the levy, except as provided in section 40-816, Idaho Code.

(3) When a warrant is presented for payment, if there is money in the treasury for the purpose, the treasurer must pay the same and write on the face of it, “paid,” the date of payment and sign his name.