Idaho State Statutes - Idaho Attorney Directory

County
officials shall strictly account for all public moneys and property under
their care and control while holding public office but shall not be personally
liable for loss of any such public moneys or property when the cause of such
loss is fire, flood, earthquake, or other natural or man-made disaster or when
caused by theft, robbery, or the criminal conduct of another person who is not
a county official or employee. Each county shall indemnify its officials and
employees against all losses of public moneys or property, except those which
are the result of negligence, gross negligence, or intentional conduct by the
public official or employee, pursuant to the authority in the Idaho tort
claims act.

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