Idaho Code § 31-1803
After the performance of the duty, which necessitated the incurring of traveling and hotel expenses, training, or any duty requiring the need of a warrant, and the withdrawal of money has been made, as in this chapter provided, the board of county commissioners may require the sheriff to present his itemized claim for such traveling and hotel expenses, training, or any duty requiring the need of a warrant, as other claims are presented to the board of county commissioners, which body shall audit said claims for allowance or rejection. For those items allowed it shall be the duty of the board of county commissioners to order a warrant drawn, payable to the county treasurer for the total amount of the items allowed, which warrant shall be delivered to the county auditor. If any item of said claim is disallowed, the sheriff shall deposit with the county auditor an amount equal to the amount disallowed, together with any unexpended portion of the amounts withdrawn, which amounts, together with the warrant drawn in favor of the county treasurer for the amount of items allowed, shall be credited by the county auditor to the sheriff and shall be deposited by the auditor in the county treasury and placed to the credit of the fund.
Idaho Code § 31-1803