Section 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.