Idaho Code § 58-141

All moneys received by the state of Idaho from the United States of America, its agencies, boards, departments, bureaus and commissions for planning and development of sewage collection and disposal facilities for state lands, all moneys received by the state of Idaho from units of local governments as a reimbursement for funds advanced by the state for planning and development of sewage collection and disposal facilities for state lands and those moneys received by the state of Idaho from users of state planned, developed and operated sewage collection and disposal systems as their proportionate share of planning and development of sewage collection and disposal facilities for state lands shall constitute a revolving fund, which fund is hereby created. All moneys in the fund are hereby appropriated continually to the state board of land commissioners for planning and development of sewage collection and disposal facilities for state lands.