Idaho Code § 31-4315

All claims against the district shall be presented to the board. Upon allowance of claims by the board, payment may be ordered by warrant, signed by the treasurer and countersigned by the president or by check signed by the treasurer and countersigned by the president. In the absence of sufficient funds for the payment of claims allowed, the board may, by resolution, order payment of claims by money borrowed by registered warrants as provided in section 31-2125, Idaho Code, or by money borrowed by issuing tax anticipation notes as provided by chapter 31, title 63, Idaho Code.