Section 657-A. Fund for expenses of sheriff in transporting prisoners

The
  board of supervisors shall have power to, and may, provide  a  fund  for
  the  payment in advance of audit of properly itemized and verified bills
  for the expenses of the sheriff lawfully and necessarily incurred in the
  transportation of prisoners, and, by resolution,  authorize  the  county
  treasurer to apply said fund in payment of such bills on the approval of
  the  sheriff  endorsed  thereon; said bills so paid to be transmitted to
  the clerk of the board of supervisors and audited  by  it  at  its  next
  regular  session  held  subsequent to their payment. The sheriff and any
  claimant receiving payment as aforesaid shall be jointly  and  severally
  liable  for  any item or items contained in a bill so paid in advance of
  audit which shall be disallowed and rejected by the board of supervisors
  upon final audit, to be recovered in an action brought by the  board  of
  supervisors in the name of the county.