Tenn. Code Ann. § 9-4-5103: Estimates by departments - Classification of expenditures

(a) On or before December 1 of each year, all departments, offices, and agencies of the state government shall prepare on blanks furnished to them by the commissioner of finance and administration, and submit to such officer, estimates of their expenditure requirements for the next fiscal year compared with the corresponding figures of the last completed fiscal year and estimated figures for the current fiscal year. The expenditure estimates shall be classified to set forth the data by funds, organization units, character and objects of expenditure; the organization units may be subclassified by function and activities, or in any other manner at the discretion of the commissioner.

(b) Any state agency subject to part 56 of this chapter shall include with its budget request the performance measures and standards required by § 9-4-5606 .