Tenn. Code Ann. § 9-4-5114: Obligations after fiscal year prohibited - Allotments required

No appropriation shall confer authority to incur an obligation after the termination of the fiscal year to which it relates. No appropriation to any state department, institution, office, or agency, excepting the general assembly, shall become available for expenditure until allotted upon the basis of a work program, duly approved by the governor, as provided in §§ 9-4-5110 - 9-4-5112.