(1) There is hereby established in the state treasury the state victim notification fund. Moneys in the fund shall be perpetually appropriated to, and shall be used by the director of, the Idaho state police. Moneys deposited to the fund shall be expended for the purpose of defraying the costs of administering the statewide automated victim information and notification (SAVIN) system by the Idaho sheriffs’ association for the purpose of satisfying the provisions of section 22, article I, of the constitution of the state of Idaho requiring victim notification of offender court and incarceration status. Moneys deposited to the fund shall be paid to the Idaho sheriffs’ association on a quarterly basis for the reimbursement of all costs associated with administering the SAVIN system. The director of the Idaho state police is authorized to allocate up to five percent (5%) of the moneys in the fund for reimbursement of all administrative expenses in relation to its administration of the fund. At the end of each state fiscal year, all moneys remaining in the fund after all costs for the administration of the SAVIN system have been paid, less one quarter’s operating and administrative moneys, shall be remitted to the crime victims compensation account established in section 72-1009, Idaho Code. The state treasurer shall invest all moneys in the state victim notification fund and interest and proceeds earned shall be retained in the fund. The Idaho sheriffs’ association shall provide evidence of an independent audit of the moneys received and expenditures made under this section to the Idaho state police on a yearly basis and shall be subject to audit by the Idaho state controller at the discretion of the state controller.