Tennessee Code Title 11. Natural Areas and Recreation § 11-3-302

(a) There is created a special agency account in the state general fund to be known as the “state park fund,” hereinafter referred to in this part as the “fund.”

(b) Any fund balance remaining unexpended at the end of a fiscal year in the fund shall be carried forward into the subsequent fiscal year.

(c) Interest accruing on investments and deposits of the state park fund shall be carried forward into the subsequent fiscal year.

(d) Unless otherwise specified in this part, the funds realized from voluntary contributions generated from the operation of state parks under the control or supervision of the division of parks shall be deposited in the fund. No part of the fund shall be diverted to the general fund or any other public fund.

(e) Moneys in the fund shall be invested by the state treasurer in accordance with § 9-4-603. The fund shall be administered by the commissioner of environment and conservation.

(f) Moneys in the fund shall only be expended and obligated in accordance with appropriations made by the general assembly.

(g) Moneys in the fund shall only be expended in accordance with this part.

(h) Any revenues realized from user fees charged by the state parks shall be deposited in a sub-account within the fund which shall be governed by this part except the restriction regarding salaries in § 11-3-304.

(i) Any revenues derived from the payment of fees charged at state parks and any fines, penalties, forfeitures, or contraband allocated to state parks pursuant to state law shall be deposited in the fund.