For the construction and maintenance of highways as may be eligible for federal aid funds, excepting turnpike projects, the good faith of the state is pledged to make available funds which combined with funds made available by counties, highway districts and cities sufficient to match funds made available to the state of Idaho by the United States government for highway purposes and for the purpose of evidencing good faith, the board in the name of the state, is authorized to enter into any and all agreements with the United States government under rules and regulations approved by the United States government or any of its agencies.
Idaho Code § 40-319