There is hereby created a fund to be known and designated as the "Waterways Improvement Fund" of the state of Idaho, which fund shall be administered by the park and recreation board and shall be used for the protection and promotion of safety, waterways improvement, creation and improvement of parking areas for boating purposes, making and improving boat ramps and moorings, marking of waterways, search and rescue, and all things incident to such purposes including the purchase of real and personal property.
Provided that no such improvements shall be constructed in any county of this state without the approval of the county waterway committee of the plans for such improvements.