Tenn. Code Ann. § 41-21-513: Funds - Handling and disposition

(a) Procedures for the handling of all funds as set forth in this part shall be subject to review and approval by the comptroller of the treasury and the commissioner of finance and administration.

(b) Funds received by the state shall become departmental revenue and be earmarked for use by the division of rehabilitative services in allotments issued by the department of finance and administration.