Tennessee Code Title 39. Criminal Offenses § 39-17-429

(a) The sheriff's department shall be accountable to the county legislative body and the municipal law enforcement department shall be accountable to the municipal legislative body for the proper disposition of the proceeds of goods seized and forfeited under § 53-11-451, and for the fines imposed by § 39-17-428.

(b) An annual audited report of the funds shall be submitted by the sheriff or the proper official of the municipal law enforcement department to the respective local legislative body. In those years when the office of the comptroller of the treasury conducts an audit, if any, the audit shall satisfy this requirement. If no audit is conducted by the office of the comptroller of the treasury, then an audit shall be performed by a certified public accountant to satisfy this requirement.