Idaho Code § 20-618

County jails which provide commissary items to inmates, and collect the costs or a portion of the costs for such items from an inmate with sufficient funds to pay for items, are authorized to create a self-perpetuating commissary fund. The purpose of the commissary fund is to both supply and provide a fund from which reimbursement can be made to the county for an inmate’s use or purchases of necessary hygiene items, recreational devices and other inmate care items, medical items and services, and any other debts incurred pursuant to this chapter. This fund shall be subject to a yearly audit authorized by the board of county commissioners.