Idaho Code § 31-809A

There is hereby created the county election fund which shall be established in each county by resolution adopted at a public meeting of the board of county commissioners. Funds received from the state or political subdivisions for conducting elections shall be deposited into this fund. Funds also budgeted by the county to conduct the primary and general elections may be deposited or transferred into the county election fund. Funds deposited in the county election fund may be accumulated from year to year or expended on a regular basis and shall be used to pay for all costs in conducting political subdivision elections.