The sheriff of each county is authorized to create a self-perpetuating youth programs fund for use in implementation of prevention and early intervention programs for at-risk youth in the county, including but not limited to: (1) providing mentoring programs, (2) creating safe places and structured activities in nonschool hours, (3) fostering good health, (4) developing effective education opportunities for marketable career skills, and (5) providing an opportunity for youth to give back to their community. Proceeds from the fee imposed pursuant to section 49-418B, Idaho Code, transferred to the county, shall be deposited to the fund. In addition, the sheriff may accept gifts and donations from individuals and private organizations or foundations, or appropriations from public entities. The fund shall be subject to yearly audit authorized by the board of county commissioners.