Tennessee Code Title 41. Correctional Institutions and Inmates § 41-2-110

(a)(1) The superintendent shall keep or cause to be kept, in a well-bound book to be furnished by the county, an account of all supplies, implements and tools purchased for the workhouse, keeping the account for supplies separate from implements and tools.

(2) The superintendent shall, when a purchase is made, obtain an itemized bill specifying from whom purchased, the kind and amount of the articles purchased and the date.

(3) The superintendent shall approve the bill, enter it on the books and present it to the commissioners for their approval.