Tennessee Code Title 41. Correctional Institutions and Inmates § 41-22-107

The mining engineer and other officials in charge of the mines, prisons and inmates shall make monthly reports to the commissioner of correction of all expenses, receipts and transactions connected with the mines, prisons and inmates. The commissioner shall make full and complete detailed reports of everything transpiring or connected with the state mines, prisons and inmates every three (3) months to the commissioner of revenue, and also make, at the same time, full settlements with the commissioner of revenue for all moneys received, or that should have been received, by the commissioner of correction and other state officials or agents connected with the state mines, prisons or inmates.