Idaho Code § 6-540

The recorder in whose name a security is taken, or by whom an investment is made, and his successors in office, must receive the interest and principal as it becomes due, and apply and invest the same as the court may direct; and must deposit with the county treasurer all securities taken, and keep an account in a book provided and kept for that purpose in the recorder’s office, free for inspection by all persons, of investments in moneys received by him thereon and the disposition thereof.