§ 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.