§ 657. Emergency fund. The board of supervisors shall have power to
appropriate and set aside a fund for the purpose of paying in advance of
audit expenditures of a sheriff in an emergency or catastrophe for
services and expenses of special deputies and for the hiring of
equipment and apparatus and the operator thereof. The board may
authorize the sheriff to issue orders on the county treasurer for the
payment thereof and may require a countersignature of the chairman of a
designated committee of such board. It may further direct the rendering
of an accounting of such expenditures with verified or certified
vouchers attached and such other conditions and rules as the board may
deem proper. The claimant and the sheriff shall be jointly and severally
liable for any item of expenditure for other than a lawful county
purpose disallowed upon a final audit to be recovered in an action
brought by the board of supervisors in the name of the county.