Tennessee Code Title 41. Correctional Institutions and Inmates § 41-2-106

The board of workhouse commissioners shall, at the close of each quarter, at least two (2) days before the meeting of the county legislative body, submit the book kept by the superintendent and the minute book of the board to the county mayor, for settlement and comparison with the audited account kept in the county mayor's office; and, if found correct, the county mayor shall endorse on the books “examined and approved” and sign the books officially.